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Summit Educational Resources – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Summit Educational Resources (Summit) … calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/summit-educational-resources-compliance-reimbursable-cost-manualMedicaid Program – Improper Payments for Brand Name Drugs
… the period from July 2016 through January 2022. About the Program The Department of Health (Department) administers New York’s Medicaid program. The Medicaid program covers medically necessary prescription and …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugsImproper Medicaid Payments for Misclassified Patient Discharges (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit … To assess the extent of implementation of the four recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/improper-medicaid-payments-misclassified-patient-discharges-followInappropriate Payments Related to Procedure Modifiers (Follow-Up)
… Objective To determine the extent of implementation of the two … our initial audit report, Inappropriate Payments Related to Procedure Modifiers (Report 2016-S-63 ). About the Program … To determine the extent of implementation of the two …
https://www.osc.ny.gov/state-agencies/audits/2019/07/31/inappropriate-payments-related-procedure-modifiers-followControls Over Unclaimed Bottle Deposits (Follow-Up)
… included in our initial audit report, Controls Over Unclaimed Bottle Deposits (Report 2016-S-96 ). Background The … register with the Department and remit 80 percent of any unclaimed bottle deposits to the Department on a quarterly … Department collected $117.7 million and $112.9 million in unclaimed bottle deposits in the State fiscal years ended …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/controls-over-unclaimed-bottle-deposits-followRescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial … Background The Rescue Fire Company is located in the City of North Tonawanda, in Niagara County. The Board of Directors … The purpose of our audit was to evaluate the Companys financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250Holley Central School District – Financial Condition (2013M-342
… Background The Holley Central School District is located in the Town of Murray in Orleans County. The District is governed by a Board of … budgeting practices generated approximately $6.7 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Town of Wilson –Purchasing (2014M-077)
… pricing when making these purchases. The Town purchased a tractor for $45,298 and two mowers totaling $30,558 from a …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077Town of Sheridan – Cellular Phones (2013M-334)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cellular telephones for the period January 1, 2012 through October 11, 2013. … The purpose of our audit was to evaluate internal controls over cellular …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Town of Java – Water Accountability (2013M-338)
… a meter calibration plan and work to develop a meter replacement plan taking into consideration the associated …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338Comptroller DiNapoli Releases School District Audits
… properly supported, but the school relied on staff at its accounting firm to calculate tuition. School officials … and planned use and found three of them (capital, retirement and employee benefits) to be reasonably funded. … the highest rate at which the school district has paid out tax certiorari settlements for the past five fiscal years, …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsDiNapoli: April Local Sales Tax Collections Up Nearly 46 Percent From 2020
… Local government sales tax collections in April grew by 45.7 percent over the same month in 2020, State Comptroller Thomas … announced today. Collections totaled $1.5 billion, up $464 million from April of last year. “The strong … Local government sales tax collections in April grew by 457 percent over the same month in 2020 …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-april-local-sales-tax-collections-nearly-46-percent-2020Payroll Improvement Project Bulletin No. PIP-002
… process for online transactions, the Automated Interface (AI) Load File (NHRP573), and the AI Feedback File (NHRP574) due to the PayServ 9.2 upgrade. … Agencies Agencies that reserve EMPLIDs online and on the AI File are affected. Effective Dates The changes are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-002-changes-related-reserve-emplid-process-92-upgradeDiNapoli: Incomes for Many New Yorkers Not Keeping Pace with Inflation
… Despite median household incomes increasing in every county from 2019-2024, they did … report by State Comptroller Thomas P. DiNapoli. “Household incomes for too many New Yorkers have not kept pace with the … we continue to feel today,” DiNapoli said. “When real incomes decline, people struggle to maintain the same quality …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-incomes-many-new-yorkers-not-keeping-pace-inflationComptroller DiNapoli Releases State Audits
… An initial audit issued in October 2013, examined whether the fellowship leaves granted instructional staff were … with all applicable requirements. Although most of the fellowship recipients reviewed complied with CUNY policy, … improvements were needed to protect taxpayer dollars and the integrity of CUNY's fellowship leave program. In a …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-auditsOpinion 92-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … travel expenses incurred by their respective spouses. You state that the travel was for the purpose of attending … an industrial development regional council, and the State Job Development Authority. In several instances, the …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Avoiding a Rejected DRO – Divorce and Your Benefits
… There is no statutory authority to establish a separate account for an ex-spouse. Ex-spouse Beneficiary Designation — There is no provision in the RSSL for an ex-spouse to designate a beneficiary or to elect a method of payment. The …
https://www.osc.ny.gov/retirement/members/divorce/avoiding-rejected-droXII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… A Handling code “A” allows a Business Unit’s courier to pick up a vendor’s check for payment of goods and services at … section of the voucher to make the check available for pick up at the Division of Treasury located at 110 State … Customer Service at (518) 474-4868 or stexpend@osc.ny.gov . T Land Claim Tax Payment X Payroll Deduction Unit - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeDiNapoli: Local Government Debt Levels Off
… since the Great Recession, after more than doubling from 1998 to 2010. A major factor behind the slower debt growth … taxpayers.” Local government debt more than doubled from 1998 to 2010, jumping from $20.8 billion to $44.1 billion in … with the highest debt in the state. The Town of Oyster Bay reported $744 million in debt outstanding in 2018, an …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-government-debt-levels-offState Agencies Bulletin No. 2169
… Purpose: The purpose of this bulletin is to notify agencies of a new … to ensure employees with expired forms no longer receive the benefits of the treaty. Affected Employees: Nonresident … The purpose of this bulletin is to notify agencies of a new program that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2169-new-program-and-control-d-report-ensure-accurate-form-8233-tax-treaty