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Medicaid Program – Improper Managed Care Payments for Misclassified Patient Discharges
… the Program The State’s Medicaid program is administered by the Department of Health (Department). Many Medicaid …
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
… demonstrate robust demand from investors large and small for New York’s General Obligation bonds,” said DiNapoli. … the refunding will save taxpayers over $8.5 million on a present value basis, or 6.3 percent of the par amount of … & Co., Inc. as Co-Senior Manager, to sell the bonds on behalf of the State. Co-Managers included Loop Capital …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-great-demand-nys-general-obligation-bonds-allows-state-reduce-costs-taxpayersControls and Accountability of Court, Trust and Bail Funds
… Purpose To determine if New York City Department of Finance accurately accounts for Court, Trust and Bail … 1, 2011 through March 7, 2013. Background Section 2601 of the New York State Civil Practice Law and Rules requires … New York City courts be forwarded to the City's Department of Finance (Finance). These moneys include bail postings made …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsWho to Report – Enhanced Reporting
… enhanced reporting, you not only report data on employees who are enrolled NYSLRS members, you also report data for: … not eligible to join NYSLRS. To determine whether someone is an employee or a contractor/consultant, please refer to … and days worked back to their date of membership – their first date of employment if their membership is mandatory , …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/who-to-reportIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… public authorities and certain municipalities have issued debt to finance the acquisition, construction, and rehabilitation of State facilities or equipment and expect to receive rental or contractual payments from the State in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1DiNapoli Releases Bond Calendar for Fourth Quarter
… their major public authorities during the fourth quarter of 2021. The planned sales of $5.05 billion include $3.06 billion of new money and $1.99 billion of refundings and reofferings …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-bond-calendar-fourth-quarterProject Tracking Systems and Economic Assistance Program Evaluations
… maintains adequate information systems for the collection of relevant data to effectively manage and report on the … ESD is the chief agency responsible for the coordination of the State’s economic development programs. Its mission is … economies across New York State through the efficient use of loans, grants, tax credits, real estate development, …
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
… The anticipated sales in the first quarter compare to past planned sales of $5.05 billion during the fourth … was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. A new schedule is released every …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-bond-calendar-first-quarterState Comptroller DiNapoli Releases Municipal Audits
… receiver, who resigned during the audit, did not properly bill, collect or disburse taxes, fees and penalties. The … did not create some sewer and water accounts and did not bill 70 accounts. Town of Highlands – Water and Sewer Funds’ …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0Restitution Payments (2021-MS-2)
… [pdf] , Suffolk [pdf] , Ulster [pdf] , Wayne [pdf] , and Wyoming [pdf] . Audit Objective Determine whether County … the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department officials must do …
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
… of machinery, tools, implements and equipment owned by the town, but that the total cost, without referendum, may …
https://www.osc.ny.gov/legal-opinions/opinion-88-58State 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
… today announced the following school district audits have been issued. Hauppauge Union Free School District – … which gave taxpayers the impression the district would have operating deficits when it had operating surpluses. As … for 10 years and unemployment for 31 years. Young Women’s College Prep Charter School of Rochester – Network …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsUlster County – Financial Condition (2014M-27)
… approximately $290 million. Key Finding Surplus funds are below the County’s policy which states that fund balance … surplus funds in the general fund and ensure that budgets are structurally balanced without depleting the unexpended …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27Crown Point Central School District - Claims Auditing (2018M-76)
… approve claims before payment in accordance with New York State Education Law (Education Law). 1 District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76Westchester Community College – Fixed Assets (2017M-78)
… Purpose of Audit The purpose of our audit was to review controls over the College’s fixed … Community College is a two-year college sponsored by Westchester County and the State University of New York …
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… the bidding threshold. The Board conducts a proper audit of claims. The Village’s check signing process is adequate. … Village officials did not seek competition for nine of 10 professional service providers paid $733,497. The Board … individual claims. The Mayor does not maintain custody of his signature stamps. Key Recommendations The Board …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Town of East Otto - Information Technology (2018M-156)
… technology (IT) assets are properly safeguarded and accessed for appropriate Town purposes. Key Findings The … Adopt an acceptable use policy describing inappropriate and acceptable use. Develop, adopt and implement a disaster recovery plan and formalize backup …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Unified Court System Bulletin No. UCS-125
… Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … To notify the Unified Court …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-125-change-eligibility-aflac-voluntary-supplementary-insurance