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Lease Classification Changes as Required by GASB Statement No. 87
This bulletin explains the GASB’s new definition of a lease (including outlining the types of leases that are excluded by this new standard) and an explanation of what a lease term is per Statement 87.
https://www.osc.ny.gov/files/local-government/publications/pdf/lease-classification-changes-required-by-gasb-statement-87.pdfMonthly and Quarterly Local Sales Tax Collections by Region - 2020
Monthly and Quarterly Local Sales Tax Collections by Region - 2020
https://www.osc.ny.gov/files/local-government/publications/excel/local-sales-tax-collections-monthly-and-quarterly-collections-region-2020.xlsxOverpayments for Services Also Covered By Medicare Part B (Follow-Up) (2015-F-4)
We have followed up on the actions taken by officials of the Department of Health (Department) to implement the recommendations contained in our audit report, O
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f4.pdfCost Reporting of Programs Operated by Gateway-Longview, Inc. (2012-S-17)
To determine whether the costs reported by Gateway-Longview, Inc. (Gateway) to the State Education Department (SED), the Office of Children and Family Services
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s17.pdfTuition Assistance Program: Schools Can Avoid Disallowances by Ensuring Eligibility
In 2010‐2011, New York State spent $869 million on the Tuition Assistance Program, which provided aid to 309,540 students.
https://www.osc.ny.gov/files/reports/special-topics/pdf/highered-tuition-assistance-program-2012.pdfFiscal Impact of Proposed School Aid Cuts - District by District
Fiscal Impact of Proposed School Aid Cuts - District by District
https://www.osc.ny.gov/files/local-government/publications/pdf/district_by_district031711.pdfThe Financial Reporting Entity – as Updated by GASB Statement 61
The Financial Reporting Entity – as Updated by GASB Statement 61
https://www.osc.ny.gov/files/local-government/publications/pdf/financialreportentity.pdfLocal Sales Tax Collections Increased by 1.6 Percent in 2024
Local Sales Tax Collections Increased by 1.6 Percent in 2024
https://www.osc.ny.gov/files/local-government/publications/pdf/2024-sales-tax-annual-report.pdfDiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… DiNapoli announced an initiative involving a broad look at the special education sector and proposed legislation to … $5 million in misspent public funds. A comprehensive look at past audits is available online: …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-providerDiNapoli Urges Department of Labor to Improve Investigations of Hours Worked by Nurses
… complaints and investigate them together as a single case. Auditors found this practice resulted in significant … consistent methods and application of the law; Improve its case management system so it can better track complaints and …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-urges-department-labor-improve-investigations-hours-worked-nursesUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… and retired State, participating local government, and school district employees and their dependents. The Empire Plan … by oversight authorities, including the Nassau County District Attorney (NCDA) and the New York State Department of …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… provided to Empire Plan members. United contracts with in-network (participating) providers who agree to accept … co-insurance) when they use non-participating providers. In accordance with the Empire Plan’s requirements, when … will result in United making an excessive payment on the claim. Our audit focused on claims submitted to United by …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpDiNapoli: Contribute to 529 College Savings Account by Dec. 31 for Tax Benefits
… New Yorkers can open an account and if they already have one can contribute and deduct up to $5,000 from their … continues to rise." Six new investment portfolios have been added to the Direct Plan's three age-based … Services, Inc., Ascensus Broker Dealer Services, Inc., nor any of their applicable affiliates insures accounts or …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-contribute-529-college-savings-account-dec-31-tax-benefitsMedicaid Program – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… Davis Ethical is an independently owned pharmacy located in Rockville Centre, New York. For the period from January 1, … the New York State Department of Financial Services (DFS). In December 2011, Davis Ethical was sold. We limited our … were not patients of the purported prescribing physicians. In one instance, the prescribing physician was deceased at …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/medicaid-program-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyLocal Sales Tax Collections Grew by Over 9% in January Compared to Last Year
… Local sales tax collections in New York state increased by 9.2% in January compared to the same month …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-over-9-percent-january-compared-last-yearDiNapoli: SUNY Campuses Need to Focus on Tuition Paid by Out-Of-State Graduate Students
… York (SUNY) needs to make sure its campuses are upholding in-state residency requirements so that only eligible … of residency for SUNY graduate students, resulting in tuition undercharging. “SUNY is enabling graduate students … need to ensure that tuition is charged correctly for both in-state and out-of-state students.” SUNY is the nation’s …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-suny-campuses-need-focus-tuition-paid-out-state-graduate-studentsXIII.10.A Refunds Owed to the State by an Employee - Using a State-Issued Check – XIII. Employee Expense Reimbursement
… XII, Section 9.C - Reissuing or Cancelling a Vendor Check of this Guide. The Department of Taxation and Finance, Division of the Treasury will cancel … appropriation if still in effect. Business Units do not need to process any documents to credit their appropriation. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10a-refunds-owed-state-employee-using-state-issued-checkMedicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… Objective To determine whether Medicaid made improper payments to providers on behalf of dual-eligible individuals receiving …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredDiNapoli Seeks Information on Safety Measures Taken by Businesses Involved in Shipping Oil
… “Recent rail accidents resulting in catastrophic losses from oil spills pose serious risks for the public, the … have made to insure against liability for losses resulting from injuries to people, and damages to property and natural …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-seeks-information-safety-measures-taken-businesses-involved-shipping-oilDiNapoli Op-Ed in Newsday Urges Washington to Help Governments Hurt by COVID-19
… all employment gains made over the past decade. Main Street is shuttered from Long Island to Buffalo, and Wall Street has experienced extreme volatility. The New York … responders and transit workers are among those on the front lines of responding to this health emergency. In …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-op-ed-newsday-urges-washington-help-governments-hurt-covid-19