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XVII.2.A Lapsing Reports – XVII. Lapsing Appropriations

… NYKK0004 Appropriations Due To and Not Due To Lapse Report The NYKK0004 … Reports > App Due/Not DueTo Laps(KK0004). NOTE: The Lapse Date parameter needs to be updated with an actual Lapse Date …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2a-lapsing-reports

State Agencies Bulletin No. 662

… submitted by agencies. Affected Employees Various/Various Resource Officers who worked continuously on inconvenience … the overtime rate. Inconvenience Pay for Various/Various Resource Officers has been correctly reported on the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/662-arbitration-award-implementation-overtime-and-pre-shift-briefing

Medicaid Program – Improper Managed Care Payments for Misclassified Patient Discharges

… failed to properly report correct patient discharge codes on inpatient claims. The audit covered the period from … 1, 2016 through December 31, 2021. About the Program The State’s Medicaid program is administered by the Department of … inpatient stay, the hospital reports certain information on its claims, such as the patient’s diagnoses and services …

https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-improper-managed-care-payments-misclassified-patient-discharges

DiNapoli: Great Demand For NYS General Obligation Bonds Allows State to Reduce Costs to Taxpayers

… The GO Bonds consist of: - $216,035,000 of Series 2023A Tax-Exempt Bonds, which will finance projects authorized by … (2005), and Smart Schools (2014). The Series 2023A Tax-Exempt Bonds will mature over eighteen years. - $242,075,000 of Series 2023B Tax-Exempt Bonds, which will finance projects authorized by …

https://www.osc.ny.gov/press/releases/2023/09/dinapoli-great-demand-nys-general-obligation-bonds-allows-state-reduce-costs-taxpayers

Medicaid Program – Excessive Payments for Durable Medical Equipment Rentals

… 2021 for non-oxygen-related durable medical equipment rentals and September 2018 to December 2021 for oxygen-related durable medical equipment rentals. About the Program The Department of Health … Medicaid program. The Department uses two methods to pay for Medicaid services: fee-for-service (FFS) and managed …

https://www.osc.ny.gov/state-agencies/audits/2023/04/12/medicaid-program-excessive-payments-durable-medical-equipment-rentals

Project Tracking Systems and Economic Assistance Program Evaluations

… complexity of its various economic development programs. In 2016, ESD’s Board of Directors voted to replace its … of ESD’s loan and grant projects to Dynamics was completed in early 2019. ESD budgeted $2.9 million for the …

https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluations

State 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-0

Restitution Payments (2021-MS-2)

… cannot identify the source of all the money on deposit in their restitution accounts. As a result, some victims will … orders have remained unsatisfied for the longest period in a timely manner. … Determine whether County Probation …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2

Opinion 91-41

… by State statute (see, e.g., McCabe v Voohris , 243 NY 401; 1990 Opns St Comp, No. 90-64, p 145; 1988 Opns St …

https://www.osc.ny.gov/legal-opinions/opinion-91-41

Opinion 88-58

… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds … Since the town anticipates that the cost of construction in this instance will be less than $100,000, no referendum …

https://www.osc.ny.gov/legal-opinions/opinion-88-58

Employer E-News Archive — 2023

… the Switch October 2023 All Your Deduction Information on One Page Tips for Using Retirement Online Switch to …

https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2023

State 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-audits

State Comptroller DiNapoli Releases School Audits

… accrual records tested. The district may incur $47,817 in additional payroll costs if the errors are not corrected. … record their hours worked or not worked, which resulted in leave balances which may be overstated by 27 days; ten … used. Surplus fund balance exceeded the 4% statutory limit in each of the last three fiscal years by 3.1 to 12.8 …

https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-audits

Ulster County – Financial Condition (2014M-27)

… Closely monitor the level of unexpended surplus funds in the general fund and ensure that budgets are structurally …

https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27

Crown Point Central School District - Claims Auditing (2018M-76)

… Key Findings Checks were printed and signed before the claims auditor audited and approved the claims. Claims totaling $30,125 for 25 check disbursements made during the audit period were not audited and approved before …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76

Westchester Community College – Fixed Assets (2017M-78)

… County and the State University of New York and is located in Valhalla, New York. The College is governed by a 10-member …

https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78

Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)

… and thorough audit of every claim. Except as specified in Appendix A, officials agreed with our recommendations. …

https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100

Constitutional Debt Limit

… there are limits to how much debt a local government or school district can incur. For counties, cities, towns and villages: The debt limit is a percentage of the five-year average full valuation of taxable property within a …

https://www.osc.ny.gov/local-government/resources/constitutional-debt-limit