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Medicaid Program – Overpayments to Managed Care Organizations and Hospitals for Low Birth Weight Newborns

… overpaid managed care organizations and hospitals for low birth weight newborn claims. The audit covered the period … effective April 1, 2012, MCOs receive a “Supplemental Low Birth Weight Newborn Capitation Payment” (low birth weight kick payment) for each enrolled newborn …

https://www.osc.ny.gov/state-agencies/audits/2014/10/02/medicaid-program-overpayments-managed-care-organizations-and-hospitals-low-birth-weight

Examples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds

… LIABILITIES AND FUND BALANCES Liabilities: Accounts payable 3,408,680 129,975 190,548 1,104,632 1,074,831 … 5,908,666 Due to other funds 25,369 25,369 Payable to other governments 94,074 . . . 94,074 Deferred … assets. 2,994,691 Long-term liabilities, including bonds payable, are not due and payable in the current period and …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2

Cost-Saving Ideas: Using State Contracts to Acquire Goods or Services

… for local governments and school districts like road salt, fuel, vehicles, heavy equipment, food, furniture, …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-using-state-contracts-acquire-goods-or-services

Employee Incentive and Bonus Payments

… Included therein was $50,011 for purported administrative services that were unrelated to productivity (upon which … increase in the incentive rates applied for each doctor. However, because the amounts in question were …

https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-payments

State Comptroller DiNapoli Releases School Audits

… was limited to interviews with district personnel and inspection of certain documents related to the issues … was limited to interviews with district personnel and inspection of certain documents related to the issues … review was limited to interviews with BOCES personnel and inspection of certain documents related to the issues …

https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0

Local Sales Tax Collections Up

… Overall growth in local sales tax collections statewide in 2019 was relatively strong, according to report released … Collections across the state, totaling $18.3 billion in 2019, grew by $815 million or 4.7 percent, from the … Overall growth in local sales tax collections statewide in 2019 was …

https://www.osc.ny.gov/press/releases/2020/02/local-sales-tax-collections

Caneadea Fire District – Treasurer’s Records and Reports (2025M-118)

… complete report – pdf] Audit Objective Did the Caneadea Fire District (District) Secretary/Treasurer (Treasurer) record and report financial transactions in a timely and accurate manner? Audit Period January 1, 2023 – June 30, 2025 Understanding the Audit Area A fire district’s treasurer should record and report financial …

https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118

Comptroller DiNapoli Releases School District Audits

… included on the inventory list and could not be located. Richfield Springs Central School District – Fixed Assets …

https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-audits

DiNapoli: Local Sales Tax Collections Jump for Third Year

… the third year in a row, according to a report released today by State Comptroller Thomas P. DiNapoli. Collections … for the third year in a row according to a report released today by State Comptroller Thomas P …

https://www.osc.ny.gov/press/releases/2019/01/dinapoli-local-sales-tax-collections-jump-third-year

State Comptroller DiNapoli Releases Municipal Audits

… Resource Corporation (RCCRC) – Establishment of RCCRC and Sale of Property The RCCRC’s establishment met applicable requirements, and its sale of property aligned with its purpose. RCCRC officials …

https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits

DiNapoli Releases Annual IDA Report

… have a critical role in helping businesses and communities get back on their feet, with careful review of the tax breaks … various topics, including recent legislative reforms and how to improve their compliance with reporting requirements. … by Region Appendix B: Statistics by Specific IDA Find out how your government money is spent at Open Book New York . …

https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-annual-ida-report

Kids-Centric, Inc. – Compliance With the Reimbursable Cost Manual

… travel expenses. This included $51,330 in unsupported vehicle expenses. Kids-Centric did not maintain vehicle logs for certain vehicles or the vehicle logs and other supporting documentation for other …

https://www.osc.ny.gov/state-agencies/audits/2015/12/30/kids-centric-inc-compliance-reimbursable-cost-manual

Comptroller DiNapoli Releases State Audits

… sampling plan to select and review similar claims at high risk of overpayment. Roswell Park Cancer Institute: Security Over Electronic Protected Health …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits

VIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… balancing chartfield lines. For example, a transfer of $1,000 from Fund 22118 to Fund 10050 and Fund 22901 would be …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfers

State Comptroller DiNapoli Releases Municipal Audits

… or provide documentation that competition was sought for 11 totaling $133,567. The district may have saved about … efforts to collect payment on 12 pending traffic tickets (30 percent) of 40 tickets tested. The justices also did not ensure the court …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2

State Comptroller DiNapoli Releases School Audits

… accurately billed, collected and deposited into district bank accounts. The district also has controls in place to …

https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1

State Agencies Bulletin No. 1998

… completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency … make any changes to the FY 2022 Department Budget Table USA rows on or after March 24, 2022 until the April 7, 2022 … make any changes to the FY 2022 Department Budget Table USA rows on or after March 31, 2022 until the April 13, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1998-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-position

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