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Comptroller DiNapoli Releases Municipal Audits
… on her personal computer. The bookkeeper collects, records and deposits receipts and makes online transfers without … a review of timecards for office staff and supervisors. In addition, village officials do not review the payroll … recorded in the system for each deposit generally agreed with the total amount deposited, auditors identified seven …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsErrors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up)
… Purpose To determine the implementation status of the four recommendations made in our initial audit report, Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Report … audit objective was to determine whether the Department of Health (Department) accurately excluded 340B drugs from …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/errors-identification-340b-providers-medicaid-drug-rebate-program-followDiNapoli: State Tax Receipts Tracking Close to Projections Through First Half of the Year
… totaled $54.6 billion through the first six months of State Fiscal Year (SFY) 2024-25, $682.1 million higher than the state Division of the Budget (DOB) estimates in the First Quarterly Update … expansion is expected to continue through the remainder of the year, risks including global unrest, labor market …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-tax-receipts-tracking-close-projections-through-first-half-yearMaximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up)
… Objective To determine the extent of implementation of the 12 recommendations included in our initial audit … (Report 2021-S-11 ). About the Program The Department of Health (DOH) administers the Medicaid program. For … To determine the extent of implementation of the 12 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program-followEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)
… Program: Empire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2012 Through June … employees, and their dependents. The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The New York State Department of Civil Service contracts with Empire BlueCross BlueShield (Empire) to administer the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughIncorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Follow-up)
… Rx Plan are eligible for enhanced drug manufacturer discounts and federal subsidies that are not available for …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/incorrect-payments-cvs-caremark-medicare-rx-drug-claims-were-improperly-paid-underOpinion 97-5
… in Village Law, §6-600 to include a highway, road, avenue, lane or alley "which the public have a right to use" (see …
https://www.osc.ny.gov/legal-opinions/opinion-97-5State Comptroller DiNapoli Releases Municipal Audits
… April 22, 2024, or 21 days after the charter-established deadline. The proposed budgets for the general and recreation …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0Contract Advisory No. 31
… Pursuant to Chapter 839 of the Laws of 2022, OSC approval is required for purchases from OGS centralized contracts exceeding the … thresholds. The process for obtaining OSC approval is as follows: Purchases from an OGS centralized contract … Pursuant to Chapter 839 of the Laws of 2022 OSC approval is required for purchases from OGS centralized contracts …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/31-purchases-ogs-centralized-contractsDiNapoli: Local Sales Tax Collections in August Grew More Than 15 Percent
… of last year. “New York’s local governments continue to see much stronger collections in 2021 compared to last year when the pandemic kept people home,” DiNapoli … will impact the economy. Local governments must continue to monitor changing economic conditions and maintain …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-local-sales-tax-collections-august-grew-more-15-percentState Agencies Bulletin No. 1893
… the system: New Earnings Code Description ARO Adj Retro Raise for OT and RCL ARC Adjust Retro Raise for C19 OT OSC has created the following Earnings Codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1893-reporting-adjustments-overtimeOverview – XI. Procurement and Contract Management
… The requirement for prior approval by the Office of the State Comptroller … of money, oftentimes referred to as a “revenue contract”, is found in State Finance Law §112(3) which reads: “A … amendments thereto and to submit such transactions to OSC for approval. (See Sections 7A through 7C of this Chapter, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7-overviewComptroller DiNapoli Releases Municipal Audits
… County District Attorney’s Officer and resulted in the arrest of three other individuals. In December 2019, one …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1924
… with an hourly rate that is equal to or less than $14.00 on or after the payment effective date will not be processed … rate is equal to one of the minimum wage rates in effect on the effective date of the M/C 2% Salary Increase for April … rate is equal to one of the minimum wage rates in effect on the effective date of the M/C 2% Salary Increase for April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1924-april-2020-managementconfidential-mc-retroactive-2-salary-increaseTown of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… audit was to determine if internal controls over transfer station operations for the period January 1, 2011, to July … with the amount of trash disposed at the transfer station. We found that over a three-month period in 2012, the … accounted for as being received at the Town’s transfer station, resulting in approximately $10,000 in missing …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24CUNY Bulletin No. CU-568
… no longer operate on the New York State Fiscal Year (April 1st to March 31st) but should instead have a plan year that operates on the calendar year (January 1st to December 31st) for Tier 6 pension fund administration. … and contribution rate changes will be effective January 1st of each year starting in 2017. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-568-2017-tier-6-ot-limit-and-plan-year-changes-nyc-retirementDepartment of Transportation Bulletin No. DOT-31
… Services Unit Agreement between the State of New York and the Civil Service Employees Association (CSEA), employees … any part of which falls between the hours of 6:00 p.m. and 6:00 a.m. on a regularly scheduled basis, shall receive a … taxable income, subject to all employment taxes and income taxes. Federal, State and New York City income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-31-2017-shift-lump-sum-payment-winter-maintenance-seasonVillage of Suffern – Budget Review (B18-6-4)
… the Village’s tentative budget for the 2018-19 fiscal year are reasonable. Background The Village of Suffern, located in … State Comptroller for review while the deficit obligations are outstanding. Key Findings Significant revenue and … should consider the potential financial impact of the settlement of the CBAs when finalizing the 2018-19 budget. In …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Comptroller DiNapoli: 26 School Districts in Fiscal Stress
… scores are based on the evaluation of 672 school districts with fiscal years ending on June 30, 2018. The five school … 28, 2018. Today’s announcement does not include scores for the dependent school districts in the “Big Four” cities … of Buffalo, Rochester, Syracuse and Yonkers. Information for these districts will be incorporated into the scoring for …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stressAudit of the Tuition Assistance Program at Dowling College
… complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … to the school for 2,152 students. We reviewed a sample of 125 randomly selected TAP awards paid to 123 students as … one student who had not declared a major by the beginning of her junior year. SED and HESC agree with the audit …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-college