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DiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… 16 counties, 18 towns, five cities, 16 villages and 87 school districts. …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingOpinion 95-22
… certain exercise equipment to be used to implement a fitness program at the fire station. Insurance Law, §§9104 … certain exercise equipment to be used to implement a fitness program at the fire station …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Statement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… managing the influx of asylum seekers in Fiscal Years (FY) 2026 and 2027 — part of the $10 billion added for this cost … manage spending pressures this year and potentially even build reserves to buffer against future unanticipated …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… purchase orders or receiving slips) is missing, the claim should be held until the supporting documentation is … vendor on itemization requirements. If the claim is for travel or conference expenses and the traveler cannot … in the case of reimbursement to officers and employees in travel status, are not actual or necessary expenses. The …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsXI-A.1.B Category Codes – XI-A. Purchasing
… agencies with guidance regarding the proper use of category codes in the Statewide Financial System (SFS). In the SFS, the category code is used on purchasing documents to identify the … services that are being purchased. Using the appropriate category code provides information to agencies to enhance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codesDiNapoli: Tennessee Woman Sentenced for Stealing Deceased Mother's NYS Pension Checks
… of Leslie Schwinzer, of Knoxville, Tennessee, for stealing pension checks that had been issued to her deceased mother. … lied about her mother’s death in order to collect her pension checks and steal from New York state's retirement … mother’s death. Instead, Schwinzer received $92,222.55 in pension checks and Social Security payments into a joint …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tennessee-woman-sentenced-stealing-deceased-mothers-nys-pension-checksDiNapoli: Local Sales Tax Collections Growth Accelerates in 3rd Quarter
… Third quarter local sales tax collections in New York state totaled $4.8 billion, an increase of 6.3 … be a contributing factor, along with the continued rise in consumer spending and wages.” Overall, year-to-date … of 4.3 percent. Year-to-date sales tax collections grew in 51 of 57 counties, a marked improvement over the growth …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-sales-tax-collections-growth-accelerates-3rd-quarterCUNY Bulletin No. CU-757
… is to provide agency instructions for processing the CUNY Health Benefits Buy-Out Waiver Program. Affected Employees Eligible CUNY employees who elect to participate in the Health … in the Health Benefits Buy-Out Waiver Program is sent to CUNY Central Office by the Deputy Director of the NYC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-757-city-university-new-york-cuny-health-benefits-buy-outKennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kennedy Child Study Center (Kennedy) on … (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/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manualInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… Manual (Manual). The audit included all expenses claimed for the fiscal year 2012-13 and certain expenses for the two fiscal years ended June 30, 2012. Background The … $113,088 in unapproved program costs; and $57,146 in rent, utility, repair, and tax expenses that were improperly …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualOverpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up)
… Acute Care Admissions (2010-S-30). Background Medicaid is a federal, state, and local government-funded program that …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/overpayments-hospitals-claims-lengthy-acute-care-admissions-followUnnecessary Managed Care Payments for Medicaid Recipients With Medicare (Follow-Up)
… Managed Care Payments for Medicaid Recipients With Medicare (Report 2010-S-75). Background Our initial audit … whether the Department of Health (Department) made premium payments to Medicaid managed care plans for Medicaid recipients who also had Medicare health insurance coverage, known as "dual …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/unnecessary-managed-care-payments-medicaid-recipients-medicare-followMedicaid Overpayments for Inpatient Transfer Claims Among Merged or Consolidated Facilities
… hospital should bill Medicaid one claim for the entire episode of care. Key Findings Medicaid made $1.6 million in …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-overpayments-inpatient-transfer-claims-among-merged-or-consolidated-facilitiesImproper Medicaid Payments for Childhood Vaccines (Follow-Up)
… for the cost of the vaccines. Instead, they are paid a fee for administering the vaccines. For children enrolled in … the Medicaid program pays the vaccine administration fee. We issued our initial audit report on December 6, 2018. … vaccines and inaccurate payments for the administration fee. Of this amount, managed care organizations (MCOs) made …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/improper-medicaid-payments-childhood-vaccines-followCompliance With Payment Card Industry Standards (Follow-Up)
… automatically replenished with the customer’s credit card on file, and the Authority contracts with a third-party … online, and in person for other costs (e.g., unpaid tolls, accident reports, commercial accounts). All organizations … protect cardholder data. Our initial audit report, issued on September 19, 2017, examined whether the Authority …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/compliance-payment-card-industry-standards-followCity of Amsterdam – Budget Review (B25-5-5)
… for the water fund does not include appropriations for real property taxes that will be owed to local governments … recreation fund self-sufficient. Review appropriations for real property taxes on City-owned property and make …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5South Orangetown Central School District – Audit Follow-Up (2022M-24-F)
… of Review The purpose of our review was to assess the South Orangetown Central School District’s (District) … in implementing our recommendations in the audit report South Orangetown Central School District – Network User … The purpose of our review was to assess the South Orangetown Central School Districts District progress …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/03/south-orangetown-central-school-district-audit-follow-2022m-24-fCity of Glen Cove -- Budget Review (B17-7-12)
… budget review issued in October 2016. Background The City of Glen Cove, located in Nassau County, issued debt totaling … City of Glen Cove Budget Review B17712 …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12City of Troy – Budget Review (B5-15-22)
… City’s 2015 proposed budget continues to provide minimal funding for equipment and capital outlay. Appropriations for … system contributions and make modifications to provide funding to pay the estimated amounts. City officials should … for contingencies. City officials should identify reliable funding sources for capital expenditures and include these …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22DiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… by growth in New York City sales taxes, according to a report released today by State Comptroller Thomas P. … (50 of 57) counties outside of New York City experienced a year-over-year increase in sales tax collections, with many … 0.1%. Report Local Sales Taxes for 2023 Data Regional Table …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023