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XIX.4 Suballocations – XIX. Project Costing (PCIP)
… a suballocation is used when an owning agency for a given project has the need to have assistances from other state … to support their efforts on the activities of the overall project as well as the need for sharing the funding of the project. When this need arises, the owning agency of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix4-suballocationsPublic Safety – 2021 Financial Condition Report
… which include: 50 State correctional facilities; 63 county jail and correctional facilities; and 13 New York City … year. The number of inmates in county and New York City jail facilities grew by 11 percent, the first increase in … offenses contributed to a 33 percent reduction in local jail populations. These reforms were amended in 2020 to …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-safetyAccess-A-Ride Accident Claims
… calendar year 2008 through calendar 2010, but declined in calendar year 2011. However, carrier incidents of $1,000 … of the first annual review. However, this practice is not in writing or approved by the Department of Motor Vehicles. … them of their responsibility to report accidents to AAR in accordance with their contract and ensure they have a …
https://www.osc.ny.gov/state-agencies/audits/2014/04/24/access-ride-accident-claimsMedicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance
… have other third-party health insurance (TPHI) for pharmacy services in addition to Medicaid (e.g., … is considered the payer of last resort and, as such, FFS pharmacy providers are required to coordinate benefits with … period, Gainwell’s third-party liability recoveries on FFS pharmacy payments totaled almost $53 million. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-improper-fee-service-pharmacy-payments-recipients-third-party-healthCUNY Bulletin No. CU-844
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the CUNY 2025 increases to Arms Differential, Canine (K-9) Unit Differential, Fire … The purpose of this bulletin is to provide agency instructions for processing the CUNY 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-844-cuny-2025-increases-assignment-differentials-eligibleSayville Fire District – Claims Audit (2026M-18)
… 1, 2024 – February 28, 2025 Understanding the Audit Area A board of fire commissioners (board) should conduct a … that tax dollars are spent properly, efficiently and in the best interests of taxpayers. Auditing claims also … duties of the fire district treasurer. The audit of claims is often the last line of defense for preventing …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/03/sayville-fire-district-claims-audit-2026m-18State Agencies Bulletin No. 1793
… Department ID for the calendar year entered. If the query results in multiple rows for an employee, the earnings from … field. Enter the employee’s Date of Membership in the “ Election Date ” field. The same election date should be carried forward from the previous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1793-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… Owed to the State by an Employee - Using an Employee Check of this Chapter. Allowable Circumstances for Delays in … but the traveler has already purchased the plane or train ticket, the traveler has up to one year from the purchase … appear in the area of the Travel and Expense module called My Wallet. The employee will be responsible for reconciling …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationDiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… as a second language. As of Jan. 15, 2020, there were 391 licensed proprietary schools — 357 private career schools … to reviewing these documents, SED conducts inspections at licensed schools to review records they are required to … show required minimum $5,000 in available funds. Once SED licensed schools, it did not adequately monitor them and …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… Division of the Budget (DOB). When accounting for recent federal actions, the gaps as a share of spending reach levels … Thomas P. DiNapoli’s report on the State Fiscal Year (SFY) 2026 Enacted Budget and First Quarterly Financial Plans. The … the Financial Plan is projected to become more reliant on tax revenues; by SFY 2029, tax collections are projected to …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029XIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… Monthly Reporting Requirement Pursuant to §107 of the State Finance Law, the Commissioner of Taxation and Finance is required to publish in the State … a detailed statement of all balance(s) on deposit in any bank account under the administrative control of any state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsMenands Union Free School District – Payroll (2015M-268)
… have established adequate procedures to ensure employees are accurately compensated and deductions made from the employees’ pay are authorized and correct. Key Recommendation There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268DiNapoli: State Failed to Block Payments to Providers Supplying Controlled Substances Beyond Legal Limits
… system overpaid pharmacies by more than $1.1 million over a five-year period for narcotics and other controlled … Comptroller Thomas P. DiNapoli. “Controlled substances can ease suffering and provide treatment for people with … limits. In one instance, DiNapoli’s auditors found that a pharmacy filled two telephone orders for the anti-anxiety …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-failed-block-payments-providers-supplying-controlled-substances-beyond-legal-limitsComptroller DiNapoli and Attorney General Schneiderman Announce Three Arrests in $200,000 Contract Fraud
… never purchased. Later, they forged invoices to double or triple the amount the state owed them. In 2011, the …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-and-attorney-general-schneiderman-announce-three-arrests-200000-contract-fraudIX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… days between the average date of check clearance for the disbursement and the date the related federal funds are … will be incurred or calculated for indirect costs, with one exception. If the state requests federal funds in … federal funds are credited to a state account. Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilityOptimizing Medicaid Drug Rebates (Follow-Up)
… a wide range of health care services to individuals who are economically disadvantaged and/or have special health … and revise them as appropriate to ensure all drug rebates are collected; regularly reassess policy decisions to ensure … in the initial audit report; however, further actions are still needed. Corrective actions by the Department to …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/optimizing-medicaid-drug-rebates-followSelected Financial Management and Administrative Practices
… for vendors annually, it did not prepare the required list of preferred vendors until 2013. Additionally, several … not clear the NCPA used the most qualified vendors at the best available prices. Certain estate assets were put up for … The NCPA’s Annual Reports to the State Comptroller did not list non-cash estate assets as required by statute. Thus, the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesFacility Planning Bureau Project Review (Follow-Up)
… of the New York State Uniform Fire Prevention and Building Code (Code) for all district construction projects, exclusive … comply with the Code and the Commissioner of Education’s Regulations by reviewing and approving plans and …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followImproper Fee-for-Service Payments for Services Covered by Managed Care (Follow-Up)
… Fee-for-Service Payments for Services Covered by Managed Care (Report 2017-S-74 ). About the Program The Department of … providers using the fee-for-service (FFS) or managed care method. Under the FFS method, the Department, through … rendered to Medicaid recipients. Under the managed care method, the Department pays managed care plans a monthly …
https://www.osc.ny.gov/state-agencies/audits/2021/02/11/improper-fee-service-payments-services-covered-managed-care-followOversight of Campus Foundations (Follow-Up)
… University of New York’s (SUNY) State-operated campuses are authorized to contract with foundations, which are private, not-for-profit corporations, to support … management, or other activities and functions that are not specifically vested with the campus. Generally, …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/oversight-campus-foundations-follow