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Fiscal Stress Monitoring System Briefing for Local Governments Presentation
Presenters from the Office of the State Comptroller will provide you with the critical information regarding your fiscal score release in September. Please note that this score release is for 12/31 fiscal year-end local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-local-governments-09-16-21.pdfSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
Determine whether the Smithtown Central School District’s (District) Board of Education (Board) ensured claims were adequately documented, for appropriate purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/smithtown-central-2021-25.pdfClaims Processing Activity October 1, 2019 Through March 31, 2020 (2019-S-53) 180-Day Response
To determine whether the Department of Health’s (Department) 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 the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s53-response.pdfClaims Processing Activity April 1, 2019 Through September 30, 2019 (2019-S-12) 180-Day Response
To determine whether the Department of Health’s (Department) 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 the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s12-response.pdfCompliance With Executive Order 95 (Open Data) 2020-S-36
To determine whether the Olympic Regional Development Authority (ORDA) is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services under EO 95.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s36.pdfThe Child School – Compliance With the Reimbursable Cost Manual (2012-S-67)
To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) of The Child School (School) were calculated properly, documented adequately, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (Manual).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s67.pdfSUNY Bulletin No. SU-132
… Lump Sum Payments. Effective Date(s) Payments for the Fall Semester may be made beginning in Administration Pay Period … 18L, paychecks dated December 27, 2006 Payments for the Spring Semester may be made beginning in Administration Pay … Employees anticipated to be employed for both the Fall and Spring semesters are due a lump sum payment of $343.89. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-132-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2006SUNY Bulletin No. SU-144
… Sum Payments. Effective Date Payments for the Fall and Spring semesters may be made beginning in Administration Pay … Employees anticipated to be employed for both the Fall and Spring semesters are due a lump sum payment of $347.32. Employees employed for the Fall or Spring semester only are due a lump sum payment of $173.66. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-144-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2007Monitoring Town Asphalt Road Projects (2012MS-7)
… identify the ingredients used in each specific batch of hot mix asphalt (HMA) loaded on delivery trucks. The delivery …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7Accounts Payable Advisory No. 29
… Operations: Chapter XII, Section 4.B - Certification of Vouchers Chapter XII, Section 4.D - Certification of Internal Controls over the Payment Process Guidance : … Section 110 also requires the designee be identified in writing and filed with the Comptroller. Agencies are …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationCaucus 2025: Important Information for New Yorkers
… "Nation's Report Card" Underscores New York's Need for Academic Recovery (March 2023) Economic Impact: Higher … and Identifying Challenges (March 2024) Missing School: New York’s Stubbornly High Rates of Chronic … Doing Business With New York State (April 2024) New York’s Social Insurance Programs: Benchmarking Benefits (November …
https://www.osc.ny.gov/reports/caucus2025New York State Health Insurance Program - Empire Plan Members With Dual Family Coverage
… organizations and members are paying excessively for dual Empire Plan Family coverage. The audit covered the … Article XI of the New York State Civil Service Law (Law) for the purpose of providing health insurance benefits to … retirees, and their dependents. The Law also allows for the inclusion of other public employees in New York, …
https://www.osc.ny.gov/state-agencies/audits/2021/01/07/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverageReal Property Tax Cap Information - Glossary
… Ad Valorem Taxes – Taxes based on property value used to fund general government … local governments are permitted to increase their real property tax levies. Either two percent or inflation, … value from the prior roll resulting from new construction, property annexed from another assessing unit, and the …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryDiNapoli: Sandy Damage Delayed MTA Electronic Security Program Another Three Years
… September 11, 2001. The sharp reduction in federal funds for transit security over the past four years has shifted … made the system much safer than before 9/11. Federal funds for transit security have declined sharply since 2009. Even … deadlines. The MTA lost the use of nearly $46 million for its capital security program because of delays, although …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-sandy-damage-delayed-mta-electronic-security-program-another-three-yearsDiNapoli: 33 School Districts Reported in Fiscal Stress
… categorized as being in significant fiscal stress: Fort Edward Union Free School District (Washington County), Northern Adirondack Central School District (Clinton County), Norwich City School District (Chenango County) and …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-33-school-districts-reported-fiscal-stressState Comptroller DiNapoli Releases Municipal & School Audits
… were issued. Town of Lincoln – Disbursements (Madison County) The board and former supervisor did not ensure that … Lastly, the former bookkeepers did not maintain time records to support the hours for which they were paid, and … Union Free School District – Business Office Operations (Hamilton County) The board and district officials did not …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Medicaid Program – Overpayments to Managed Care Organizations and Hospitals for Low Birth Weight Newborns
… Medicaid overpaid managed care organizations and hospitals for low birth weight newborn claims. The audit covered the period April 1, … June 1, 2014. Background Medicaid reimburses providers for newborn services using the fee-for-service and managed … Medicaid overpaid managed care organizations and hospitals for low birth weight newborn claims The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2014/10/02/medicaid-program-overpayments-managed-care-organizations-and-hospitals-low-birth-weightDiNapoli: New York’s Employee Stock Ownership Plans Lead Nation in Assets
… they can benefit all stakeholders.” Employee ownership (EO) is a broad concept describing arrangements in which … potential employee-owners on the benefits and drawbacks of EO; Creatively leverage resources or identify new opportunities that can support EO as a way to create or retain jobs and strengthen …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-new-yorks-employee-stock-ownership-plans-lead-nation-assetsExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… 1,115,632 1,074,831 16,812,584 Fund balances: Reserved for: Inventories 182,821 182,821 Liens … $13,616,035 $10,478,037 $10,698,303 Amounts reported for governmental activities in the statement of net assets … Other long-term assets are not available to pay for current-period expenditures and therefore are deferred in …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members
… Objective To determine whether Beacon Health Options paid mental health and substance abuse (MHSA) claims for Empire Plan members who were not eligible for coverage. The audit covered the … To determine whether Beacon Health Options paid mental health and substance abuse MHSA claims for Empire …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/payments-beacon-health-options-mental-health-and-substance-abuse-services-ineligible