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DiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… Budget Financial Plan anticipates a dire fiscal outlook in State Fiscal Year (SFY) 2020-21 and projects sweeping … from Aid to Localities spending, while large reductions in funding for State Operations are also planned. School children and college students, people living in poverty, individuals with disabilities, and aging New …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookNew York Local Government Assistance Corporation
… fully issued, the State may conduct a GO TRANs borrowing only if a declaration of emergency is put forth by the …
https://www.osc.ny.gov/debt/lgacExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … of unreserved fund balances may be displayed or disclosed in the notes. 1,405,300 1,405,300 Unreserved, reported in: General fund 640,327 640,327 Special revenue …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Employee Incentive and Bonus Payments
… if incentive and bonus payments made by the Erie County Medical Center Corporation (ECMCC) were warranted, supported, … Public Authorities Law §3626 to manage the Erie County Medical Center health network. Between January 1, 2013 and … if incentive and bonus payments made by the Erie County Medical Center Corporation were warranted supported and …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsMedicaid Program – Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY
… under 65 with certain disabilities. Individuals enrolled in both programs are commonly referred to as “dual-eligible.” … deductibles and coinsurance) on behalf of dual-eligibles. In December 2009, the Department of Health (Department) … the accuracy of Medicaid payments for dual-eligibles. In certain instances, providers may still submit these claims …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-part-b-services-billed-directly-emednyState Comptroller DiNapoli Releases School Audits
… balance within the statutory limit or maintain all reserve funds at reasonable levels. As a result, officials reduced …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases State Audits and Examinations
… Health Centers (SBHCs) did not follow DOH inventory control regulations for medications and potentially hazardous … parolees. Auditors found that, for both the treatment and control groups, only eligible individuals were selected for … Health Centers SBHCs did not follow DOH inventory control regulations for medications and potentially hazardous …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0State Comptroller DiNapoli Releases State Audits
… Accounts (2017-F-18) (Follow-Up) An initial audit issued in April 2016 found two accounts that were not on CUNY … prior to the implementation of its 2008 banking policy. In addition, of 72 payments from five judgmentally selected … dollars that Lehman should have turned over to the state. In a follow-up, auditors found Lehman officials had made …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-state-auditsNYS Comptroller DiNapoli: Amazon Must Ensure Its Business Is Not Adding to Racial Inequality
… other incidents of racial injustice, led Amazon to tweet, in May 2020, a declaration of its “solidarity with the Black community—our employees, customers, and partners—in the fight against systemic racism and injustice.” However, … from civil rights organizations, employees, communities in which Amazon operates and other stakeholders. It also …
https://www.osc.ny.gov/press/releases/2020/12/nys-comptroller-dinapoli-amazon-must-ensure-its-business-not-adding-racial-inequalityDiNapoli: New York’s Employee Stock Ownership Plans Lead Nation in Assets
… how employee ownership models, which give workers a stake in the companies that employ them, not only help stabilize … security,” DiNapoli said. “Giving employees a stake in a company allows employers to convert or sell their … opportunities for workers and the communities they live in. State leaders have the opportunity to provide resources …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-new-yorks-employee-stock-ownership-plans-lead-nation-assetsDiNapoli Halts $24 Million in Suspicious Tax Refunds
… improper filings –an 18 percent rise from last year. To date, DiNapoli's office audited and approved 4.8 million state refund requests totaling $4.3 billion. Another 346,000 … up with new schemes to get money they aren’t entitled to. My office works diligently to make sure only legitimate …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsArea #9 – Wireless Network – Information Technology Governance
… by the administrator to set up the wireless access point) from its well-known default value; Updating and patching all …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkMedicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
… necessary, whose necessity is evident from documentation in the patient’s medical record, and that meet existing … malnutrition diagnosis. Key Finding We identified $416,237 in overpayments on inpatient claims that certain hospitals … billing rules; and Properly document severe malnutrition in a patient’s medical record. Other Related Audits/Reports …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionContract Advisory No. 3
… Subject: Entering New Begin and Expire Dates for SFS Amendment Transactions … fields: 1) Description, 2) Transaction Amount, 3) New Begin Date, and/or 4) New Expire Date. Not all of these are required fields when … Entering New Begin and Expire Dates for SFS Amendment Transactions …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of … Cash receipts and disbursements were not processed in accordance with the policy. The civil clerk performed … were not properly accounted for, secured, and deposited in a timely manner. The civil clerk affixes the Sheriff’s …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andLiberty Central School District – Budget Review (B4-13-4)
… Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, … for the food service fund includes appropriated fund balance in the amount of $36,162. Through February 28, 2013, … they received in revenue, which reduces the available fund balance to $39,040. Depending on the results of operations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… two schools with approximately 920 students, is governed by an elected seven-member Board of Education. Budgeted … District officials overestimated appropriations each year by an average of $1.1 million or 5 percent. District … exceed the statutory limit for the past three fiscal years by an average of $2.7 million. District officials have …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362LaFayette Central School District – Reserves (2013M-387)
… through June 30, 2013. Background The District is located in Onondaga County and the Onondaga Nation Territory. It is … $19.4 million. Key Findings Four of the five reserve funds in the District were not formally established. However, since … did not have a plan for funding several of its reserves. In addition, the Board did not adopt written policies for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Hicksville Water District – Competitive Quotations (2013M-233)
… operations and other financial related activities for the period January 1, 2012, to March 31, 2013. Background … and a Secretary. General fund budgeted expenditures for 2013 totaled $10 million. Key Findings District officials did not obtain quotes for goods and services purchased from three of 13 vendors, …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Albany City School District – Separation Payments and Information Technology (2012M-251)
… Background The Albany City School District is located in the City of Albany, Albany County. The District is … payments and those controls are operating effectively. In 2010, District officials developed a disaster recovery … to ensure that the computer system could be restored in a timely manner. We also found that the District has not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-information