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Enterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2024
The Office of the New York State Comptroller (OSC) continues to make progress in several areas toward identifying and applying data analytics to enhance efforts to recognize and prevent fraud, waste and abuse.
https://www.osc.ny.gov/files/reports/pdf/enterprise-fraud-2024.pdfLocal Government Management Guide - Cash Management Technology
This guide is designed to give the reader an overview of electronic cash management technologies, as well as the internal controls needed to help detect fraud and ensure that all transactions are captured.
https://www.osc.ny.gov/files/local-government/publications/pdf/cash-management-technology.pdfInternal Controls Over Selected Financial Operations (2019-S-69) 180-Day Response
To determine whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) has adequate controls over selected financial operations to provide reasonable assurance that State assets and information are appropriately managed and safeguarded.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s69-response.pdfControls Over and Revenues From .nyc Generic Top-Level Domains (2020-N-3)
To determine whether the New York City Department of Information Technology & Telecommunications has collected all the revenues due from the .nyc generic top-level domain program, and whether the contract’s operating requirements were met.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n3.pdfGreen and Growing: Employment Opportunities in New York's Sustainable Economy
In 2019, New York State enacted the Climate Leadership and Community Protection Act (CLCPA), the State’s latest and most ambitious endeavor to reduce the negative environmental and public health impacts of energy use.
https://www.osc.ny.gov/files/reports/pdf/green-jobs-in-new-york.pdf2021 Local Sales Taxes Grew by Over 19 Percent; Exceeded Pre-Pandemic Levels
The report examines the many factors that drove sales tax growth in 2021, including inflation, along with the difference in sales tax recovery between New York City and the rest of the State.
https://www.osc.ny.gov/files/local-government/publications/pdf/2021-local-sales-taxes-grew-by-over-19-percent-exceeded-pre-pandemic-levels.pdfMedicaid Program: Claims Processing Activity April 1, 2023 Through September 30, 2023 (2023-S-9) 180-Day Response
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s9-response1.pdfMedicaid Program: Claims Processing Activity October 1, 2023 Through March 31, 2024 (2023-S-41)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s41.pdfComptroller DiNapoli Visits Holocaust Memorial and Tolerance Center
… Holocaust Memorial and Tolerance Center in Glen Cove on September 9 to present a two-volume study on what happened to synagogues in Germany during the events … Holocaust Memorial and Tolerance Center in Glen Cove on September 9 to present a twovolume study on what happened …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-visits-holocaust-memorial-and-tolerance-centerDiNapoli: NYC Office Jobs and Space Growing Amid Record Economic Expansion
… advertising, media and information (TAMI) sector accounted for 87 percent of the growth in office jobs. Office jobs now … decade, the redevelopment of Lower Manhattan and new construction elsewhere in the city replaced the space that … per square foot). This has raised the value of existing buildings and spurred new construction and renovations. Based …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-nyc-office-jobs-and-space-growing-amid-record-economic-expansionDiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… use any of the money generated through distinctive license plates and a license application check-off box to support New … to effectively promote the respective distinctive license plates of each fund, as well as the state’s ability to accept … use any of the money generated through distinctive license plates and a license application checkoff box to support New …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateDiNapoli: Former Wallkill Fire District Chair Pleads Guilty in $240,000 Theft
… County Court to grand larceny and criminal tax fraud for stealing nearly $240,000, State Comptroller Thomas P. … DiNapoli said. ”I thank District Attorney Carnright for partnering with my office to expose this scheme and hold … He agreed to pay full restitution. Sentencing is set for January 8, 2016 in Ulster County Court. Denardo, who at …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-wallkill-fire-district-chair-pleads-guilty-240000-theftDiNapoli: State Health Department Missed $119 Million in Rebates from Drug Companies
… The state Department of Health (DOH) failed to collect nearly $120 million in … prescription drug makers for the Medicaid program because of ineffective policies and processes, according to an audit … York State Comptroller Thomas P. DiNapoli. “The Department of Health can do more to maximize rebate collections from …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-health-department-missed-119-million-rebates-drug-companiesDiNapoli: Many SUNY Campus Foundations Operating Without Contracts or Proper Oversight
… were operating without the contracts they are required to have with their campuses while overseeing and managing … Thomas P. DiNapoli. More than half of the foundations have not been audited by SUNY in at least 10 years. "We found … foundation assets. Auditors also determined 16 foundations have not been audited by the SUNY administration since at …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-many-suny-campus-foundations-operating-without-contracts-or-proper-oversightSUNY Bulletin No. SU-337
… in the employee’s taxable gross, and are subject to all employment and income taxes. Income taxes will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-337-change-overtime-processing-procedures-suny-employeesDiNapoli: Financial Settlements and Federal Aid Boosted State Revenue to $149 Billion in 2014-15
… because of one-time financial settlements and a boost in federal aid, according to a report on the state’s year-end … higher than expected. The state received $48.6 billion in federal grants, which were used primarily for Medicaid … The increase largely reflected higher spending from federal funds, while General Fund spending was lower than …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-financial-settlements-and-federal-aid-boosted-state-revenue-149-billion-2014-15DiNapoli: NYC Projects Budget Surplus For 2017, But Faces Risks With Federal Budget Cuts
… at $1 billion annually beginning in FY 2018 and Mayor de Blasio's administration has set aside $250 million annually in its Capital Stabilization Reserve. It …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-nyc-projects-budget-surplus-2017-faces-risks-federal-budget-cutsDiNapoli: Local Sales Tax Collections Up 3% in Second Quarter
… Local government sales tax collections in New York state totaled $5.7 billion in the second quarter of 2023 (April-June), an increase of … Local government sales tax collections in New York state totaled $57 billion in the second quarter …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-local-sales-tax-collections-3-percent-second-quarterXVI.3.I Budgetary Presentation – XVI. Financial Reporting
… Policy Reference: GASB Codification Section 2400 – Budgetary Reporting Process and Document Preparation: … This presentation is mandated by GASB Codification Section 2400, which requires that a budgetary comparison be included … conform to the requirements of GASB Codification Section 2400. In accordance with GFOA reporting requirements, a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationXII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… section is to provide guidance to agencies about record retention requirements to ensure documentation supporting … payments, and (iii) comply with relevant records retention requirements. For more information regarding the … section is to provide guidance to agencies about record retention requirements to ensure documentation supporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claims