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DiNapoli: Read the Fine Print on Your New Gift Card
… Responsibility and Disclosure Act of 2009, many types of retail gift cards sold after August 22, 2010 are not …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-read-fine-print-your-new-gift-cardExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Amounts reported for governmental activities in the statement of net assets are different because: Capital assets … funds are included in governmental activities in the statement of net assets. 2,994,691 Long-term liabilities, …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2State Comptroller DiNapoli Releases Municipal & School Audits
… Clerk (Madison County) The former clerk did not properly account for, deposit, report or remit collections. As of April 13, 2022, the former clerk could not account for cash totaling $3,869. The former clerk also did …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Dual Employment
… Purpose To determine whether Department of Corrections and Community Supervision (DOCCS) employees who are dually … 2013. Background DOCCS is responsible for the confinement and habilitation of approximately 56,000 offenders at 60 … allows employees to work full-time at one facility and then work additional time at another facility (referred …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Medicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… Objective To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify … To determine whether Medicaid and Essential Plan enrollments determined by NY …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… backdoor borrowing. General aid for local governments is largely flat, despite growing signs of fiscal strain at … The time to develop a strategy and structural reforms is before a crisis, yet this budget includes no serious cost … containment measures, particularly in Medicaid, where it is most needed. In these uncertain and disruptive times, the …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… report, CVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil … in the Empire Plan and Medicare have their prescription drug coverage under Empire Plan Medicare Rx, a Medicare Part D Prescription Drug Plan with expanded coverage designed especially for …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilInappropriate Payments Related to Procedure Modifiers (Follow-Up)
… and postoperative periods, commonly known as the global surgery period. All routine services related to the surgery, such as evaluation and management (E/M) services, … to the original procedure that occur during the global surgery period may be reported, and reimbursed, by adding the …
https://www.osc.ny.gov/state-agencies/audits/2019/07/31/inappropriate-payments-related-procedure-modifiers-followWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… payments prior to checks being issued. Not all Company funds were accounted for or in the custody of the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering 1.1 … Service that it collected. As a result, Civil Service is due $2,052,653 in rebates. Key Recommendations Remit … all of the Empire Plan’s rebate-eligible drug utilization is invoiced and the resultant revenue is remitted to Civil …
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceDiNapoli: New York State Fourth Nationwide in Credit Card Debt
… managing credit card debt. "While a good credit record is seen as an element of strong financial health, bad credit … Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-new-york-state-fourth-nationwide-credit-card-debtComptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances … Volunteer Fire Company – Apparent Misappropriation of Funds (Tioga County) The board did not review the treasurer’s … of the audit period. The treasurer misappropriated county funds over a nine-year period, pleaded guilty to grand …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… from the Association’s bank accounts to the Department’s checking account. In addition, four transfers totaling $8,600 were …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Greene County Industrial Development Agency – Management Practices (2013M-95)
… was to evaluate the Greene County Industrial Development Agency’s (GCIDA) management practices for the period January … Greene County Industrial Development Agency Management Practices 2013M95 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementState Agencies Bulletin No. 1007
… Checking Account bank change from Bank of America to Key Bank Affected Employees All employees who receive a New … checks from the General Checking Account maintained by Key Bank. Agency Actions Agencies should notify employees of the bank change from Bank of America to Key Bank. This bank change will have no effect on the current …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1007-change-bank-new-york-state-employee-payroll-checksState Agencies Bulletin No. 1075
… by the Joint Committee on Health and Safety are eligible for a pilot Firearms Training and Safety Incentive Program … with State Fiscal Years. Incentive payment amount for training in State fiscal year 2010-11 is $250.00. To be eligible for the payment, employees must have met the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1075-pef-firearms-training-and-safety-incentive-programCompliance With Payment Card Industry Standards
… Transportation Authority (Authority) complies with Payment Card Industry (PCI) security standards. Our audit scope … the public’s confidence and the ability to accept credit card payments. In calendar 2015, the Authority reported 40,822 credit card transactions totaling more than $900,000 in revenue. Key …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsState Agencies Bulletin No. 1188
… by the Joint Committee on Health and Safety are eligible for a pilot Firearms Training and Safety Incentive Program … with State Fiscal Years. Incentive payment amount for training in State fiscal year 2011-12 is $250.00. To be eligible for the payment, employees must have met the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1188-pef-firearms-training-and-safety-incentive-programState Agencies Bulletin No. 1197
… the SSN Decoupling conversion, PayServ will be unavailable for agency use between 12:00 p.m. (noon) Friday, November 9, … p.m. to allow agencies extra time to enter transactions for the following Pay Periods: Inst 16 Lag (11/1 – 11/14) … vendors and the control agencies regarding the opportunity for post conversion interface file changes. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1197-payroll-processing-calendar-schedule-ssn-decouplingComptroller DiNapoli Releases Municipal Audits
… No. 2 Fire District , Northville Public Library , Town of North Norwich and the Town of Phelps . “In today’s fiscal … did not record them in the accounting records. Town of North Norwich – Budgeting (Chenango County ) The adopted … No 2 Fire District Northville Public Library Town of North Norwich and the Town of Phelps …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits