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XVI.3.H Materiality – XVI. Financial Reporting
… The determination of materiality and the resulting impact on accounting decisions requires the use … The determination of materiality and the resulting impact on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… report, Collection of Petroleum Business Tax and Motor Fuel Excise Tax ( 2018-S-28 ). About the Program Petroleum … is paid by registered distributors of applicable types of fuel at a cents-per-gallon rate at different points in the … the product involved. Fuels subject to PBT include motor fuel and highway diesel fuel, among others. Effective January …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followCounty of Rockland – Budget Review (B20-6-13)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2021 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … to exceed $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13Medicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… the Department of Health (Department) made improper fee-for-service (FFS) payments for certain services covered by managed long-term care (MLTC) … managed care premiums and, in return, MLTC plans pay for all MLTC covered services. The Medicaid program should … of Health DOH made improper feeforservice FFS payments for certain services covered by managed longterm care plans …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansDiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks
… According to a report released today by State Comptroller Thomas P. DiNapoli, New York … of the cash flow and other budgetary impacts after the release of the Enacted Budget Financial Plan. Report State …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeksCornwall Central School District – Information Technology (2021M-83)
… over the District’s user accounts and software updates to help prevent unauthorized use, access and loss. Key … officials did not establish adequate internal controls to safeguard the District’s user accounts. Specifically: … Sensitive IT control weaknesses, including issues related to software updates, were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83Medicaid Program – Improper Medicaid Payments for Terminated Drugs
… made improper payments for drugs dispensed after their drug termination date. The audit covers the period July 1, … programs to reject these claims on the basis of the drug’s termination date (defined as either the expiration … date of the final batch produced or the date the drug was recalled for health and safety reasons). Pursuant to …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsState Agencies Bulletin No. 1846
… NYCERS (7U), and NYSTRS (7X). Background In accordance with Senate Resolution No. 958 of Bill No. C00243, approved …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1846-maximum-salary-contribution-limit-tier-6-members-following-new-yorkCUNY Bulletin No. CU-750
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the CUNY … on the effective dates. Further eligibility criteria is available in the memorandum from Carmelo Batista Jr. dated … overtime such as Earnings Code CVO (Covid-19 OT Override) is needed, Earnings Code ARC must be used. When an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-750-cuny-retroactive-salary-rate-increases-plumbers-supervisorInvestment Standards
… the New York State college choice tuition savings program and the New York achieving a better life experience (ABLE) … the New York State college choice tuition savings program and the New York achieving a better life experience ABLE …
https://www.osc.ny.gov/legislation/investment-standardsPrivacy and Security of Student Data (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit … Data (Report 2021-S-29 ). About the Program The State Education Department (SED) is part of the University of the … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followDiNapoli Honors Hispanic Leaders
… New York State Comptroller Thomas P. DiNapoli’s Hispanic Heritage … Aucar, Executive Director, El Centro Hispano, Inc. State Comptroller DiNapoli and event honorees. L to R: José … County’s Hispanic population has grown faster than the state and nation. In 2020, 269,334 people in Westchester …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-honors-hispanic-leadersCity of North Tonawanda – Audit Follow-Up (2020M-90-F)
… Council (Council). The Council is the City’s legislative branch and is responsible for adopting policies, local laws …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fDiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… of 2025, an increase of 3.2% ($180 million) compared to the same quarter last year. Each of the 10 regions in the … had a year-over-year increase in collections, according to a report released today by State Comptroller Thomas P. … sales tax collections grew in the first quarter compared to last year, but this growth could be threatened by economic …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarterManagement of Indoor Air Quality for Individuals With Asthma (Follow-Up)
… The objective of our initial audit, issued on August 2, 2022, was to determine if DOH effectively identified poor …
https://www.osc.ny.gov/state-agencies/audits/2024/09/09/management-indoor-air-quality-individuals-asthma-followTransportation and Warehousing Sector – New York City Industry Sector Dashboards
… and warehousing sector is an important component of the local economy. During the pandemic, visitor numbers … and business buying behaviors amid the implementation of social distancing measures. The pandemic accelerated an existing trend of increasing e-commerce sales; in sales tax year 2023, …
https://www.osc.ny.gov/osdc/reports/nyc-sectors/transportation-and-warehousingDiNapoli Releases Climate Action Plan
… Comptroller Thomas P. DiNapoli today released a Climate Action Plan to protect and invest the assets of the $210 … that present climate risk to the Fund. DiNapoli’s Climate Action Plan follows his April 16 release of a report from the … opportunities including climate solutions. The climate action plan will also: Continue engagement with portfolio …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-releases-climate-action-planTown of Grafton – Audit Follow-Up (2013M-113-F)
… Purpose of Audit The purpose of our review was to assess the Town’s progress, as of March 29, 2016, in … The purpose of our review was to assess the Towns progress as of March 29 2016 in …
https://www.osc.ny.gov/local-government/audits/town/2016/05/20/town-grafton-audit-follow-2013m-113-fMedicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations made in our initial audit report, … January 1, 2008 through December 31, 2012, the Department of Health (Department) paid Joia Pharmacy, Inc. (Joia) more … To determine the extent of implementation of the four recommendations made in our …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriber-followTown of Elmira – Audit Follow-Up (2015M-226-F)
… Purpose of Audit The purpose of our review was to assess the Town’s progress, as of July 11, 2016, in … The purpose of our review was to assess the Towns progress as of July 11 2016 in …
https://www.osc.ny.gov/local-government/audits/town/2016/11/04/town-elmira-audit-follow-2015m-226-f