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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 of … The determination of materiality and the resulting impact on accounting decisions requires the use of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… Program Petroleum Business Tax (PBT) is paid by registered distributors of applicable types of fuel at a … on the same series of tax forms. Diesel and motor fuel distributors must register with the Department to legally … provided for in statute or determined by the Department. Distributors whose combined PBT and MFT liability exceeds $5 …
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)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2021 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … The purpose of our budget review was to determine whether the significant …
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) plans. The audit covered the period January 1, … 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 by the Comptroller New York closed out the state fiscal year on March 31 with cashonhand in the General Fund of $89 billion
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
… The State’s Medicaid program is administered by the Department of Health (Department) and is overseen at the federal level by the … and safety reasons). Pursuant to CMS guidelines, the Department maintains drug termination dates in eMedNY, its …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsState Agencies Bulletin No. 1846
… bulletin is to notify agencies of the 2020 maximum salary limit for Tier 6 members of NYCTRS (7S), NYCBERS (7T), NYCERS … OSC will update PayServ to reflect the Maximum Salary Limit for the 2020 plan year. PayServ will automatically stop … bulletin is to notify agencies of the 2020 maximum salary limit for Tier 6 members of NYCTRS 7S NYCBERS 7T NYCERS 7U …
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
… eligible employees, the agency must submit the following job requests, regardless of the employee’s status: For all … exception of percentage-based dues and the following: Code Description 403 CUNY 403(b) 406 Strike/Discip Fine 416 … Repairer rate increases may be directed to the University Manager of Payroll Systems and Operations at CUNY Central …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-750-cuny-retroactive-salary-rate-increases-plumbers-supervisorInvestment Standards
… a better life experience (ABLE) savings account program. Memo Bill Text Status …
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 … Educational Services (BOCES). The BOCES and RICs work to provide shared educational programs and services to schools throughout the State and host various schools’ … To determine the extent of implementation of the three …
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 DiNapolis Hispanic Heritage Month event this year recognized several individuals and an organization working to make a difference in the Hispanic and Latino communities
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-honors-hispanic-leadersCity of North Tonawanda – Audit Follow-Up (2020M-90-F)
… – pdf] Purpose of Review The purpose of our review was to assess the City of North Tonawanda’s (City’s) progress, as … City’s financial operations or take appropriate actions to maintain the City’s fiscal stability. The audit included 10 recommendations to help officials monitor and improve the City’s financial …
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
… sales tax collections totaled $5.8 billion in the first quarter (January-March) of 2025, an increase of 3.2% ($180 million) compared to the same quarter last year. Each of the 10 regions in the state, … sales tax collections totaled $58 billion in the first quarter JanuaryMarch of 2025 an increase of 32 $180 million …
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)
… Air Quality for Individuals With Asthma (Report 2020-S-59 ). About the Program Asthma is a significant public health …
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
… moving people into and around New York City to delivering food and storing goods, the transportation and warehousing … moving people into and around New York City to delivering food and storing goods the transportation and warehousing …
https://www.osc.ny.gov/osdc/reports/nyc-sectors/transportation-and-warehousingDiNapoli Releases Climate Action Plan
… lays out a path for the Fund to further address climate risk in its portfolio. Subject to fiduciary analysis, the … for thermal coal, followed by other major industries or sectors that present climate risk to the Fund. DiNapoli’s Climate Action Plan follows his …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-releases-climate-action-planFiscal Stress Monitoring System - School Districts: Fiscal Year 2020-21 Results
This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2020-21, which ended on June 30, 2021. Fewer school districts were scored in fiscal stress in this year, but the COViD-19 pandemic and the local, State and federal responses to it had a negative
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-school-districts-fiscal-year-2020-21-results.pdfLocal Sales Tax Collections Grew Over 12 Percent in the Second Quarter of 2022
Local government sales tax collections in New York State totaled over $5.5 billion in the second quarter of 2022, an increase of 12.2 percent, or nearly $604 million, compared to the same quarter last year. April and May collections grew by 15.7 percent and 16.7 percent, respectively, while June inc
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-grew-over-12-percent-in-second-quarter-of-2022.pdfMainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting (Follow-Up)
… Rate Setting ( 2014-S-55 ). Background The Department of Health (Department) is responsible for setting the monthly … (MMCORs). The Department issues MMCOR instructions to guide MCOs on how to report administrative expenses. We … Other Related Audit/Report of Interest Department of Health: Mainstream Managed Care Organizations – …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/mainstream-managed-care-organizations-administrative-costs-used-premium-rate-setting-follow