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State Comptroller DiNapoli Releases Audits
… Department of Health (DOH): Suspicious and Fraudulent Medicaid Payments … claims, and that it was not possible to perform all of the procedures the dentists billed in relation to the … identified in the initial audit report. At the time of the follow-up review, the state was paid $681,336 in …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… have surpassed pre-pandemic levels, according to a new report from New York State Comptroller Thomas P. DiNapoli. … more slowly than other private sector wages. DiNapoli’s report notes that major upcoming events, including the 2026 … are expected to draw record crowds in the coming years. Report Tracking the Return: The Tourism Industry in New York …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destinationState Comptroller DiNapoli Releases Municipal & School Audits
… accurately recorded collections that auditors reviewed in the central accounting records, she did not always deposit collections in a timely manner. Auditors also identified that staff in the clerk-treasurer’s office did not routinely issue …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Cost-Saving Ideas: Managing Your Travel and Conference Expenses
… training classes, generally you may only reimburse them for authorized expenses that they actually incur and are … related to travelling with a spouse or other non-employee (In some instances, reimbursements for conference and other … certificate, known as Form ST-129, at registration. This form is available on the New York State Department of …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesUnited HealthCare – Overpayments for Services Provided by Eastern Orange Ambulatory Surgery Center
… Surgery Center, LLC waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments made … primary health benefits plan for NYSHIP, covering a range of services from inpatient hospital care to outpatient … and physician office visits. The New York State Department of Civil Service contracts with United HealthCare (United) to …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-eastern-orange-ambulatory-surgery-centerNew York’s Economy and Finances in the COVID-19 Era (May 13, 2021)
… May 13, 2021 Edition Economic Impact Payments in New York Since March 2020, the federal government has enacted … of this, $23.8 billion (or 5.8 percent) was received by New York residents, accounting for 1.6 percent of New … from enacted tax increases and the legalization of online sports betting and recreational marijuana use. These …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-may-13-2021Cost-Saving Ideas: Establishing an Effective Fleet Management System
… Study You may need to make a determination on what type of vehicle is needed. A general rule of thumb is that used vehicles may require more frequent and … life example follows: A county was faced with the choice of either purchasing used mid-sized vehicles or new compact …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… February 28, 2017. Background The Plainedge Union Free School District is located in the Town of Oyster Bay, Nassau … did not always deposit funds in a timely manner and sign school deposit forms. The Board did not appoint a faculty … Plainedge Union Free School District Financial Condition and ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraVested Retirement Benefit – Career Plan
… provisions of the retirement plan that you were covered by in your last public employment determine the vested benefit. …
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefitVested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits
… employment before retirement age and you have five years of credited service. When you reach retirement age, you will … tier. Tier 1 Full vested benefit as early as the first of the month following your 55th birthday. Tiers 2, 3 and 5 … retirement with a reduced benefit as early as the first of the month following your 55th birthday. Tier 6 Full vested …
https://www.osc.ny.gov/retirement/publications/1513/vested-retirement-benefitVested Retirement Benefit – Police and Fire Plan
… employment before retirement age and you have five years of credited service. When you reach retirement age, you will … tier. Tier 1 Full vested benefit as early as the first of the month following your 55th birthday. Tiers 2, 3 and 5 … retirement with a reduced benefit as early as the first of the month following your 55th birthday. Tier 6 Full vested …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitVested Retirement Benefit – New Career Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … Tier 1 Full vested benefit as early as the first of the month following your 55th birthday. Tier 2, 3 and 5 Full … benefit at the earliest possible date, you should file a retirement application within 90 days before your …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefitBelfast Central School District – Procurement (2016M-317)
… Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Beacon City School District – Claims Auditing (2016M-20)
… Purpose of Audit The purpose of our audit was to examine the claims audit function for the … The Beacon City School District is located in the City of Beacon, Dutchess County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Liberty Central School District – Budget Review (B4-14-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … in the District’s general and food service funds as of June 30, 2002. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Campbell-Savona Central School District – Financial Condition (2015M-42)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … District is located in Steuben County within the Towns of Addison, Bath, Bradford, Cameron, Campbell, Erwin and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42XI-A.4 Procurement Card Use – XI-A. Purchasing
… for payment. This facilitates a cost effective method of procurement and a direct way to obtain rebates. However, … on the contract. In addition, for all single purchases of $10,000 or more, agencies must use a PO in conjunction … the requirements in Chapter XI-Section A3 Purchase Orders of this Guide. Process and Transaction Preparation: When …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… include, but are not limited to, the following types of transactions: Transfer of receipts between funds and account codes as authorized in legislation Redistribution of revenues previously credited in one fund to another fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… The Tompkins County Industrial Development Agency is an independent public benefit corporation created under … York State General Municipal Law. The IDA is governed by a seven-member Board of Directors that is appointed by the … from those business that fall short of performance goals in compliance with TCIDA’s recapture policy. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardAltona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… our audit was to evaluate the internal controls over the Company’s financial operations for the period January 1, 2014 … March 31, 2016. Background The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which provides fire protection services to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016m