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Medicaid Program – Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance
… overpayments for inpatient services on behalf of managed care recipients who had third-party health insurance were appropriately recovered. The audit covered the … Medicaid recipients receive their services through managed care, where the Department pays managed care organizations …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/medicaid-program-recovering-managed-care-payments-inpatient-services-behalf-recipientsState Comptroller DiNapoli Releases School Audits
… were fully implemented. Brighton Central School District – Separation Payments Audit Follow Up (Monroe County) The … action. Of the five audit recommendations related to separation payments, one recommendation was fully … that the district’s surplus fund balance exceeded the legal limit by $1.6 million, officials also overstated …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Tennessee Woman Pleads Guilty to Wire Fraud for Receiving Deceased Mother's New York State and Local Retirement System Benefits
… This case was the result of a joint investigation with the Social Security Administration Inspector General’s Office (SSAIG), … the New York State and Local Retirement System,” DiNapoli said. “I thank the United States Attorney for the Eastern …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-tennessee-woman-pleads-guilty-wire-fraud-receiving-deceased-mothers-new-york-state-and-localLocal Sales Tax Collections Up 19% in 2021
… $19.6 billion increased by 19.1%, or $3.1 billion, in 2021 compared to last year, according to a report released … the highest annual increase on record after a historic low in 2020 when local sales tax collections declined by 10%. Annual growth in 2019 was 4.7%. “The pandemic substantially changed …
https://www.osc.ny.gov/press/releases/2022/02/local-sales-tax-collections-19-percent-2021Facility Planning Bureau Project Review (Follow-Up)
… the Program The State Education Department (Department) is responsible for the administration and enforcement of the … Bureau did not monitor project construction (e.g., conduct site visits), including whether Districts began construction …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by E&D Children Center, Inc. (E&D) on its … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented, pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… financial statements and other reports which present fairly and with full disclosure the financial position and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesDiNapoli: 31 School Districts Designated in Fiscal Stress
… Thirty-one school districts were designated in some level of fiscal stress under New York State … year (SY) ending June 30, 2025, up from 22 districts in fiscal stress the prior year. “In recent years, pandemic-related federal funding as well as … Thirtyone school districts were designated in some level of fiscal stress under New York State …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-31-school-districts-designated-fiscal-stressState Agencies Bulletin No. 1937
… and the Public Employees Federation (PEF), provides for a change in the calculation of overtime. Prior to the … was calculated using the factor of .00075 based on a denominator of 2,000 hours. The new agreement changes the … R75 - Retro Covid-19 OTA for Annuals ORP (New) - Recall Standby OT PEF ROC – Recall Standby OT Classified R2P (New) – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1937-new-overtime-earnings-codes-overtime-eligible-employees-publicEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… train collision near Congers, New York, that involved bus driver negligence prompted legislation to amend the New York … uses desk reviews with advance notice of the sample of driver files instead of the prior on-site review, introduced …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followMedicaid Program – Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans
… Care and Health and Recovery Plan premiums on behalf of dual-eligible individuals. The audit covered the period … 2021 through March 2022. About the Program The Department of Health (Department) administers the State’s Medicaid … are referred to as “dual-eligibles.” Additionally, many of the State’s Medicaid recipients receive their services …
https://www.osc.ny.gov/state-agencies/audits/2022/10/31/medicaid-program-excessive-premium-payments-dual-eligible-recipients-enrolled-mainstreamEconomic and Demographic Trends – 2022 Financial Condition Report
… 9.9 percent in 2020 to 6.9 percent in 2021. The leisure and hospitality sector, the hardest hit industry during the … 25 percent below that in 2019. The financial activities and government sectors continued to have job losses. In 2021, … round of economic impact payments (“stimulus checks”) and enhanced unemployment benefits through the third quarter …
https://www.osc.ny.gov/reports/finance/2022-fcr/economic-and-demographic-trendsOvertime at State Agencies Reached All-Time High in 2020
… working overtime worked 16.3 more hours per a two-week pay period on average, an increase of 8.9 percent in 2020. The statewide average of overtime earnings per pay period went up 10.7 percent to $727. Since 2011, the … They include full-time, part-time and temporary staff per pay period throughout the year. With limited exceptions, a …
https://www.osc.ny.gov/press/releases/2021/05/overtime-state-agencies-reached-all-time-high-2020DiNapoli: 2020-21 Tax Revenues $3 Billion Over Projections
… Tax collections for State Fiscal Year (SFY) 2020-21 totaled $82.4 … the Amended Executive Budget Financial Plan in February (latest projections), and $6.8 billion higher than forecast in … Comptroller Thomas P. DiNapoli. Total tax collections for SFY 2020-21 were $513.3 million lower than the previous …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-2020-21-tax-revenues-3-billion-over-projectionsXVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… voluntary nonexchange transactions may include one or more of the following: The recipient satisfies the characteristics … for resources is contingent upon the occurrence of a specified action by the recipient in accordance with … resources are available. Resources transmitted in advance of satisfying eligibility requirements, excluding time …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsOpioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (Follow-Up)
… died during the time of their medical care involving the overdose. Based on a review of medical records for a sample …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/opioid-prescriptions-medicaid-recipients-opioid-treatment-program-followDo We have Your Money? Nearly $200 Million Returned to New York State Residents This Year
… DiNapoli said. “We return more than a million dollars a day to residents across the state, but we want to do more. … York Orange June 20-21 9:00am-6:00pm Clearwater Festival Green Living Expo Croton Point Park Croton-on-Hudson, New York Westchester New York City June 3 10:00am-5:00pm East Harlem Expo 448 East 116th …
https://www.osc.ny.gov/press/releases/2015/06/do-we-have-your-money-nearly-200-million-returned-new-york-state-residents-yearExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… CT 06856 are reprinted by permission. Sample City Balance Sheet Governmental Funds December 31, 2002 General Fund HUD … Examples from GASB Statement 34 Sample City Balance Sheet Governmental Funds …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Caneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… manner to enable informed decision-making by the board of fire commissioners, prevent fraud or misappropriation of funds, comply with reporting requirements and maintain … and proper financial management, oversight by the board of fire commissioners and taxpayers, and the protection of …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-audits