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V.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… Ledger Business Unit (GL BU) is generally defined for each entity that maintains and reports on its own transactional … the State as a whole, and each agency’s and defined entity’s book of record requirement. Generally, each agency, … be warranted. Created by statute – If an organizational entity has been created by statute, then it may be a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers
… anesthesia services provided at Ambulatory Surgery Centers that were contractually required to use in-network anesthesia … Surgery Centers (ASCs) contain contract provisions that require all anesthesia services provided to Empire Plan … Key Finding We identified overpayments totaling $991,357 that occurred because United paid for out-of-network …
https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryContract Participation of Minority- and Women-Owned Business Enterprises
… 1, 2013 through September 30, 2015. Background WCHCC is a State Public Authority created under Sections 3300-3321 of … and the surrounding area. Article 15-A of the New York State Executive Law requires State agencies and public … faith" effort to achieve their goals, and report quarterly on its level of participation to the Department of Economic …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesUnited HealthCare – Overpayments for Services Provided by Dr. John Gomes
… of Dr. John Gomes routinely waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments … 2011 through September 30, 2014. Background The New York State Health Insurance Program (NYSHIP) provides health … United pays these “participating providers” directly based on claims they submit for the services rendered. Members pay …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-dr-john-gomesXI.2.K Authorized Signatures – XI. Procurement and Contract Management
… for personal services, maintenance and operation, for submission to the comptroller for audit, shall be made by the … for personal services maintenance and operation for submission to the comptroller for audit shall be made by the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2k-authorized-signaturesDiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach
… program addresses many of the issues raised. The new online system will streamline applications, improve program …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reachDiNapoli and James Announce Guilty Plea of Former New York City Council Candidate in Straw Donation Scheme
… York City Council District, but he was unsuccessful in the Democratic primary. While running for office, Alvarez knowingly accepted … New Yorkers, stole public funds, and took advantage of our democratic process. We are committed to protecting public …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-and-james-announce-guilty-plea-former-new-york-city-council-candidate-straw-donation-schemeDrug Management and Disposal
… were typically disposed of by throwing them in the trash or flushing them down drains, where they ultimately … include permanent collection boxes, where unwanted drugs can be dropped off in a secure box; takeback events, which …
https://www.osc.ny.gov/state-agencies/audits/2018/04/27/drug-management-and-disposalSupplemental Payments to Executive Employees
… 15, 2016, and focused on payments to senior management employees for their performance during calendar years 2012 … senior manager’s performance. We found that none of the employees submitted both Goal and Achievements in all three … 2013 through 2015, supplemental payments were made to 18 employees, including the CEO, CFO, and 16 other senior …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesDiNapoli: Office of Children and Family Services Can Improve Efforts to Investigate Child Fatalities
… of alleged child abuse or child fatalities, can take additional steps to protect children from harm. “The findings in this audit should be a sobering call to action to ensure New York’s vulnerable children are … of alleged child abuse or child fatalities can take additional steps to protect children from harm …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-office-children-and-family-services-can-improve-efforts-investigate-child-fatalitiesPublic-Private Partnerships Potentially a "Good Option" but Financial Risks for Taxpayers Must Be Addressed
… As New York state grapples with cost-effective solutions for its estimated $250 billion in infrastructure needs over … said. “The big question is, how are we going to pay for that? Public-private partnerships are a good option to … partnerships don’t come risk-free. It makes good sense for the state to look at public-private partnerships based on …
https://www.osc.ny.gov/press/releases/2011/01/public-private-partnerships-potentially-good-option-financial-risks-taxpayers-must-be-addressedOversight of Pupil Transportation Services (Follow-Up)
… trainings. To carry out its responsibilities to ensure safe and efficient transportation of children, the Department … for school bus personnel and instructors to help ensure safe transportation for all pupils; and whether the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followXII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures
… have a fiscal year ending on June 30th. Appropriations for SUNY and CUNY State Operations and SUNY Aid to Localities … Business Units use the current year procedures from the Guide to Financial Operations pertaining to their Business … 474-4868, or by email addressed to [email protected] . Guide to Financial Operations REV. 06/20/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processingSUNY Bulletin No. SU-291
… effective date, OSC will automatically insert a row on the employee’s Job Data page using the appropriate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-291-december-2019-minimum-wage-increase-hourly-employeesDiNapoli: Local Government Debt Levels Off
… New York’s local governments had $43.6 billion in total outstanding debt in 2018, according to a report released today by New York … government issues debt, it should have a long-term plan in place and be mindful of the impact on its budget and … New Yorks local governments had $436 billion in total outstanding debt in 2018 …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-government-debt-levels-offControls Over Vehicle Use and Transportation-Related Expenses
… customers – those who live, work, and travel in New York State – have a safe, efficient, balanced, and environmentally … Department is composed of 11 regional offices across the State, of which 10 operate repair shops responsible for the … contract (Contract), negotiated and entered into on behalf of the State by the Office of General Services, for …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesDiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… Plan of the City of New York Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challengesCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements
… About the Program New York State is rich in surface and ground water resources, with over 70,000 miles of rivers and … freshwater lakes, ponds, and reservoirs that are used for drinking, bathing, and recreation. As the State’s … regulatory agency, the Department is responsible for improving and protecting this vast network of water …
https://www.osc.ny.gov/state-agencies/audits/2020/10/19/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantDiNapoli: Number of New Yorkers Going Hungry Increases Despite Improving Economy
… according to a follow-up analysis released today by State Comptroller Thomas P. DiNapoli. A report released last … decreases in such costs in February and March 2024. State Budget Actions The enacted budget for State Fiscal Year 2024-25 draws on state and federal funding …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-number-new-yorkers-going-hungry-increases-despite-improving-economyCuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of … by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28