Search
Access Controls Over Selected Critical Systems
… over selected Office of Children and Family Services (OCFS) systems are sufficient to prevent unauthorized or … youth, families, and vulnerable populations in New York State. Its responsibilities encompass a wide range of social … information, agencies, such as OCFS, must follow New York State Information Technology (NYS IT) security policy and …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsMonitoring of Prevailing Wage Compliance on Construction Contracts
… Authority’s purpose is to finance and construct buildings for a variety of public and not-forprofit entities, including … with the appropriate prevailing wage rate schedule for the project, and perform a review of certified payrolls …
https://www.osc.ny.gov/state-agencies/audits/2017/04/04/monitoring-prevailing-wage-compliance-construction-contractsArea #5 – Malware Protection – Information Technology Governance
… can be expensive to fix and can cause significant losses in productivity until corrected. This is especially true with … and extent of the software’s use, to ensure compliance. In addition, some malicious programs are written to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionXVII.2.A Lapsing Reports – XVII. Lapsing Appropriations
… Accounting Section Accountant or [email protected] via e-mail with the full budgetary chart string, along with … from the enacted State budget (e.g. Chapter, Section, Law, Page and Line.) Agencies should run the report for their … In addition, access to the information is available via query through the query manager: The path to access the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2a-lapsing-reportsMedicaid Program – Improper Managed Care Payments for Misclassified Patient Discharges
… Objective To determine whether Medicaid managed care organizations (MCOs) made inappropriate payments to … to reimburse hospitals for inpatient medical care. When a hospital bills an MCO for an inpatient stay, the hospital … a lower payment than if the patient was simply discharged home from the hospital. Key Findings The audit identified …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-improper-managed-care-payments-misclassified-patient-dischargesDiNapoli: Great Demand For NYS General Obligation Bonds Allows State to Reduce Costs to Taxpayers
… of bonds offered, which allowed the State to reduce yields in many maturities. Ultimately, retail orders supported over … RBC Capital Markets and Seibert Williams Shank & Co.. In addition, BofA Securities, Inc. acted as Lead Dealer …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-great-demand-nys-general-obligation-bonds-allows-state-reduce-costs-taxpayersMedicaid Program – Excessive Payments for Durable Medical Equipment Rentals
… (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs arrange for the provision of health care … repeated use and have been ordered by a practitioner in the treatment of a specific medical condition. Certain DME …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/medicaid-program-excessive-payments-durable-medical-equipment-rentalsControls and Accountability of Court, Trust and Bail Funds
… York City Department of Finance accurately accounts for Court, Trust and Bail funds. This audit covered from January … the estates), and other miscellaneous funds. Finance's Court Assets Department is responsible for the accounting of … Bail funds. According to Finance's records, as of December 31, 2012, Finance had a total of $295,394,265 in two …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsWho to Report – Enhanced Reporting
… When you use enhanced reporting, you not only report data on employees who are enrolled NYSLRS members, you also report data for: Employees who are eligible for membership, … you considerable time and effort in the future. Employers report data for retirees so we can monitor their …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/who-to-reportIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… payment – interest on synthetic fixed rate SWAP 60451 DS Offset – Interest Earnings Use of interest earnings on … balances to offset current debt service expenses. 60452 DS Offset – Capital Reserve Earnings Use of interest earnings … balances to offset current debt service expenses. 60453 DS Offset – Reserve Fund Releases Reduction in required …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1DiNapoli Releases Bond Calendar for Fourth Quarter
… the month of December at this time. The anticipated sales in the fourth quarter compare to past planned sales of $6.75 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-bond-calendar-fourth-quarterProject Tracking Systems and Economic Assistance Program Evaluations
… meet desired outcomes. Our audit covered the period from January 1, 2016 through April 16, 2021. About the … additional economic assistance programs that would benefit from migration to Dynamics. … To determine if Empire State …
https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluationsDiNapoli Releases Bond Calendar for First Quarter
… of which is for new money purposes. The anticipated sales in the first quarter compare to past planned sales of $5.05 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-bond-calendar-first-quarterState Comptroller DiNapoli Releases Municipal Audits
… penalties. The board did not correct deficiencies noted in the 2006 Receiver of Taxes audit, properly oversee the … were not always accurate or timely, resulting in a $10,244 discrepancy between the district’s accounting …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0Restitution Payments (2021-MS-2)
… cannot identify the source of all the money on deposit in their restitution accounts. As a result, some victims will … orders have remained unsatisfied for the longest period in a timely manner. … Determine whether County Probation …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2Opinion 91-41
… tax increases, section 81(1)(e) does not provide authority for a petition to require a referendum on that question. …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Opinion 88-58
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … erect a building for the housing and storage of machinery, tools, implements and equipment owned by the town, but that …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Employer E-News Archive — 2023
… Seminars Reminder: Enrolling Members under the New Sex Identification Legislation Switch to Enhanced Reporting …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2023State Comptroller DiNapoli Releases Municipal and School Audits
… not maintained. For example, the Dec. 31, 2022 ending bank statement balances differed from the ending cash balances in …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases School Audits
… accrual records tested. The district may incur $47,817 in additional payroll costs if the errors are not corrected. … record their hours worked or not worked, which resulted in leave balances which may be overstated by 27 days; ten … used. Surplus fund balance exceeded the 4% statutory limit in each of the last three fiscal years by 3.1 to 12.8 …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-audits