Search
DiNapoli Releases Economic Report on the Bronx
… and social assistance; 10.2 percent in retail trade; 9.6 percent in accommodation and food services; and 7.7 percent … highest rate of hospitalizations and deaths. Cumulative Rates for COVID-19 Cases, Hospitalizations and Deaths by Race … saw the highest levels of evictions in both 2018 (6,860) and 2019 (5,850) of any borough. Many borough …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-releases-economic-report-bronxComptroller DiNapoli and A.G. Underwood Announce Guilty Plea of Queens Pharmacy Owner for $1.5 Million Medicaid Fraud Scheme
… Public Integrity. "Arkady Goldin billed Medicaid millions for cancer medications he never dispensed," State Comptroller … closed, and he and his partners will pay the state back for the $3 million total in stolen Medicaid funds." "We have zero tolerance for those who defraud the state’s Medicaid program," said …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-ag-underwood-announce-guilty-plea-queens-pharmacy-owner-15-million-medicaidMedicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Follow-Up)
… initial audit report, Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid … made $32.1 million in actual and potential overpayments for services that exceeded Medicaid’s established service … limits (such as one clinic that billed 41 dental exams for one recipient over three years when the service limit is …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessUnion Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… adequate controls to safeguard personal, private and sensitive information (PPSI) on mobile computing devices … as establishing a District-wide data classification matrix and inventorying PPSI in their possession, to help ensure the … safeguarded. Key Recommendations District officials and IT staff should: Develop comprehensive written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andFormer Head of Niagara Falls Housing Authority Pleads Guilty to Stealing Government Funds; Son and Daughter-in-Law Also Convicted
… today that Stephanie W. Cowart, 58, of Grand Island, NY, pleaded guilty to theft concerning programs receiving … Allen, 31, and Fredia, 28, both of Niagara Falls, NY, pleaded guilty to a misdemeanor charge of theft of … and January 2015, Stephanie Cowart, being an agent of a state authority, and being aided by Allen and Fredia Cowart, …
https://www.osc.ny.gov/press/releases/2017/12/former-head-niagara-falls-housing-authority-pleads-guilty-stealing-government-funds-son-and-daughterDiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… The National Assessment of Educational Progress (NAEP) shows student performance dropped significantly in 2022 from … state fiscal year (SFY) 2023-24; however, that total is projected to decline, as the balance of federal pandemic … problematic if a significant portion of the relief funds is left unspent or is dedicated to programs with recurring …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalState Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… today announced the indictment of CINDY TAPPE, 57, for orchestrating an approximately $3.5 million 6-year fraud … her position as the Director of Finance and Administration for NYU’s Metropolitan Center for Research on Equity and Transformation of Schools (the …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Fiscal Year Ended March 31, 2014
… of Motor Vehicles (Department) has adequate procedures in place to accurately report its assessable expenses … ended March 31, 2014, net assessable expenses for the Acts total about $19.9 million. The Department has adequate … identifies and reports its assessable expenses in all material respects. The Department implemented the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscalExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… and Changes in Fund Balances Governmental Funds For the Year Ended December 31, 2002 General Fund HUD … 6,119,938 $2,578,191 2,830,916 11,529,045 Charges for services 11,374,460 30,708 11,405,168 Investment …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1The Association of Neurologically Impaired Brain Injured Children, Inc. – Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… documentation necessary to support those costs, and the cost-allocation requirements for indirect expenses. Key Findings For the three fiscal years …
https://www.osc.ny.gov/state-agencies/audits/2016/12/09/association-neurologically-impaired-brain-injured-children-inc-compliance-consolidatedSelected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Empire BlueCross and BlueShield)
… to the provisions of the agreements between Empire and its member hospitals and to determine if payments for certain special items, in relation to the hospitals' actual purchase and acquisition costs, were reasonable. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/selected-payments-special-items-period-july-1-2012-through-december-31-2012-empireXI.18.A Executive Law Article 15-A- Participation by Minority Group Members and Women with Respect to State Contracts – XI. Procurement and Contract Management
… authorized the creation of an Office (now Division) of Minority and Women's Business Development (DMWBD) to promote … other things, the rules: Require contractors to submit a Minority and Women-Owned Business Enterprise (MWBE) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18a-executive-law-article-15-participation-minority-group-members-and-women-respect-stateOpinion 91-27
… in the amount of $16,500 of the eminent domain proceedings with the association. You state that the county district paid … by a charter county, the court in Long Island Liquid Waste Ass'n v Cass , 115 AD2d 710, 496 NYS2d 527, app dsmd 67 NY2d … 61 NY2d 652, 472 NYS2d 82; see also Uniformed Firefighters Ass'n v City of New York , 50 NY2d 85, 428 NYS2d 197; cf . …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Glossary – Governmental Accounting Standards Board
… refer to the Governmental Accounting Standards Board (GASB) website . Deferred Inflows An acquisition of net assets … on net position, similar to assets. Discount Rate Per GASB Statement No. 67, a blended or single rate (expressed as … municipal bonds. The assumptions used for GASB are the same as the assumptions used in the annual …
https://www.osc.ny.gov/retirement/employers/gasb/glossaryUnion Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
Determine whether Union Springs Central School District (District) officials established adequate controls to safeguard personal, private and sensitive information (PPSI) on mobile computing devices (MCDs).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/union-springs-2022-67.pdfRetirement Option Election Form with Partial Lump Sum Payment For Tier 2, 3, 5 and 6 Members Designating Multiple Beneficiaries (RS6422-A)
To select a retirement benefit payment option, Tier 2, 3, 5 and 6 members with multiple beneficiaries who are opting for a partial, lump sum use form RS6422-A.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6422-a.pdfSpecial Report Update: Education Revenues and Expenditures With a Highlight on Special Education for Regions Outside New York City
This report provides regional analysis of certain financial and demographic data for New York’s school districts outside of New York City.
https://www.osc.ny.gov/files/local-government/publications/pdf/education-revenues-and-expenditures.pdfComptroller’s Fiscal Update: Review of the SFY 2013-14 Executive Budget Amendments and Impact of Federal Sequestration, March 2013
On February 21, the Executive submitted final amendments to the proposed budget, to supplement the 21-day amendments previously released.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-amendments-2013-14.pdfSpecial Quarterly Report on the State Financial Plan: Revenue Results and Trends - First Quarter State Fiscal Year 2008-09
This report is the first of a series of quarterly reports that will highlight key aspects of the State Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-2nd-quarter-2008-09.pdfCollection and Use of the Motor Vehicle Law Enforcement Fee (2012-S-2), Department of Financial Services 90-Day Response
To determine whether the Department of Financial Services (Department) has collected, accounted for and distributed all Fee revenue
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s2-DFS-response.pdf