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Medicaid Program – Excessive Payments for Durable Medical Equipment Rentals
… (DME) as a benefit of the program. DME includes devices or equipment, such as wheelchairs or oxygen equipment, that can withstand repeated use and have … on a monthly rental basis, subject to certain limits (or caps). A special category of DME – oxygen equipment – is …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/medicaid-program-excessive-payments-durable-medical-equipment-rentalsState Comptroller DiNapoli Releases Municipal Audits
… billing adjustments, parcels not being billed, unaccounted for money, and unassessed penalties on late payments. The … that did not happen totaling $430,000. Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties … resulting in a $10,244 discrepancy between the district’s accounting records and bank statements. St. Lawrence County …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Bond Calendar for First Quarter
… New York State Comptroller Thomas P. DiNapoli today announced … City Transitional Finance Authority, the New York Liberty Development Corporation, the New York State Housing Finance Agency, the New York Transportation Development Corporation, …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-bond-calendar-first-quarterIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… Debt service includes the payment of principal and interest on long-term debt and payments on certain lease/purchase or contractual obligation contracts. Under lease/purchase or … and expect to receive rental or contractual payments from the State in an amount equal to the debt service on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1DiNapoli Releases Bond Calendar for Fourth Quarter
… of the State Comptroller. The prospective fourth quarter calendar includes anticipated bond sales by the following … Agency, and the Triborough Bridge and Tunnel Authority. Calendar: Securities Coordinating Committee (SCC) Forward Issuance Bond Calendar Track state and local government spending at Open …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-bond-calendar-fourth-quarterProject Tracking Systems and Economic Assistance Program Evaluations
… 1, 2016 through April 16, 2021. About the Program ESD is the chief agency responsible for the coordination of the State’s economic development programs. Its mission is to promote a vigorous and growing State economy; encourage … as of November 2020 had spent just under $2 million. ESD is statutorily required to report on its economic assistance …
https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluationsRestitution Payments (2021-MS-2)
… some victims will never receive the payments to which they are entitled. Key Recommendations Establish adequate written …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2Area #5 – Malware Protection – Information Technology Governance
… can wreak havoc on both systems and electronic data by, for example, gathering sensitive information such as … local governments and schools use a mix of purchased and free antivirus software (downloaded from the Internet). While … malware can be embedded onto a wide variety of devices, a best practice is to force scans of any new devices connected …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionOpinion 88-58
… for the construction of town buildings would be subject to permissive referendum requirements. You ask whether a referendum is required for a town to expend $40,000 from a capital reserve fund for the … a town board may authorize the town highway superintendent to erect a building for the housing and storage of machinery, …
https://www.osc.ny.gov/legal-opinions/opinion-88-58DiNapoli: Great Demand For NYS General Obligation Bonds Allows State to Reduce Costs to Taxpayers
… yesterday awarded through negotiated sale $572,715,000 of New York State General Obligation (GO) Bonds. After a one-day … times the amount of bonds offered, which allowed the State to reduce yields in many maturities. Ultimately, retail …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-great-demand-nys-general-obligation-bonds-allows-state-reduce-costs-taxpayersEmployer E-News Archive — 2023
… Sign up to make sure you receive the latest Retirement System news. December 2023 Employers No … Than 1,000 Employers Have Already Made the Switch … The latest Retirement System news for NYSLRS employers …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2023State Comptroller DiNapoli Releases Municipal and School Audits
… and reliable accounting records were not maintained. For example, the Dec. 31, 2022 ending bank statement balances …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases School Audits
… school district audits have been issued. Hauppauge Union Free School District – Leave Accruals (Suffolk County) District officials did not properly account for leave accruals for 22 of the 49 employees’ accrual records tested. The …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsContractors or Consultants – Membership and Enrollment
… The majority of people who work for and provide services to the State or participating employers are considered public … consultants are not permitted to join NYSLRS or receive service credit for consultant or independent contractor … controls, supervises or directs the individual as to how assigned tasks are to be performed; The employer sets …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/contractors-or-consultantsLewiston-Porter Central School District - Payroll (2018M-246)
Determine if the District accurately compensated employees
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… not ensure that all disbursements were properly supported at the time of their review and approval. Key Recommendations … and disbursements is maintained and available for review at the monthly meetings. … Candor Fire Company Internal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityPortville Central School District - Cafeteria Collections (2018M-244)
… properly collected, recorded and deposited. Key Findings The Board did not adopt written cafeteria cash receipt … Adopt written policies and develop procedures for the collection and accounting of cafeteria cash receipts. Ensure all cafeteria collections …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244Town of Queensbury - Water System Cybersecurity (2018M-268)
… disclosure of information on the Town’s water system. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268Schoharie Central School District - School Lunch Operations (2019M-19)
… in three months if they purchased milk from the New York State Office of General Services (OGS) cooperative bid. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19Ulster County – Financial Condition (2014M-27)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition for …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27