Search
Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… students. Key Findings District officials did not claim State aid totaling $145,164 for nonresident homeless … passed. The District may also lose the remaining $82,244 in State aid if officials do not properly submit claims for … State aid claims are accurately prepared and submitted in a timely manner for all eligible nonresident homeless …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidState Comptroller DiNapoli Releases State Audits
… (Follow-Up) (2016-F-20) An initial audit report issued in May 2015, concluded that, while the Canal Corp. performs … number of them – some over many years, some not at all. In addition, the report concluded a risk existed that critical structures most in need of repair were not given priority. In a follow-up, …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits-0Jefferson Central School District – Procuring Services (2021M-42)
… services without public written disclosure of his interest in the contract with the District. Key Recommendations Seek … Ensure District officers or employees publicly disclose, in writing, any interests they have in contracts or agreements with the District. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Lisbon Central School District – Medicaid Reimbursements (2022M-180)
… Medicaid reimbursement claims. Establish written Medicaid claim procedures and ensure staff maintain necessary Medicaid claim documentation. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Operational Advisory No. 33
… titled Shipping has been renamed to Shipping, Postage and Mail Services and should be used when shipping any type of … titled Shipping has been renamed to Shipping Postage and Mail Services and should be used when shipping any type of …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesChestertown Fire District – Claims Processing (2016M-387)
… the State, distinct and separate from the Town of Chester in Warren County. The District is governed by an elected … The Board does not perform a deliberate audit of each claim by comparing the claim as listed on the abstract against available supporting …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Oversight of Resident Care-Related Medical Equipment in Nursing Homes
… Department of Health (Department) oversees nursing homes in New York State through its Division of Nursing Homes and … Services, Centers for Medicare & Medicaid Services (CMS), in monitoring quality of care in nursing homes. The Division … Department created a Long Term Care Equipment Inventory Form (Inventory Form) to provide surveyors with a list of the …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesOpinion 90-49
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … such as, among other circumstances, the mere receipt of mail or engaging in a brief telephone conversation (see also, … determine, based upon the particular facts supporting the claim in each case and applying the standards discussed …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Southwestern Central School District – Claims Audit (2025M-34)
… we reviewed 266 claims 1 totaling $7.7 million (some claim packets contained multiple exceptions) and determined … approved by the claims auditors for payment because the claim packets did not contain sufficient supporting … to allow the claims auditor to determine whether the claim was a valid legal obligation, a proper charge against …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… (project). Key Findings BOCES officials did not properly claim State aid for the project. As a result, as of January … school districts (districts) had not received $652,054 in State aid they were entitled to for the project, and two districts received $916,278 in aid before being entitled to it. In addition, if officials …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectMedicaid Program – Improper Payments for Laboratory and Related Services
… times a member can receive them. These limits are enforced in MCOs’ claim processing systems and in eMedNY (the Medicaid claim processing and payment system) …
https://www.osc.ny.gov/state-agencies/audits/2026/07/16/medicaid-program-improper-payments-laboratory-and-related-servicesState Comptroller DiNapoli Releases Audits
… require remedial courses, and nearly half never graduate. In general, college readiness refers to the set of skills, … a high school student should have before enrollment in their first year of college, as well as the ability for … before billing Medicaid for services. After processing a claim from a provider, the third-party insurer issues a …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-auditsBorrowing Against Your Contributions – Special 20- and 25-Year Plans
… eligibility requirements and have member contributions in your account, you can take a loan from NYSLRS. If you … to see the available self-service loan features. By Mail: Print a loan application from our Forms page and mail your completed and notarized application to NYSLRS. …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsNew York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… United HealthCare implemented the recommendation contained in our audit report, entitled New York State Health Insurance … claims for services provided to Empire Plan members. In our initial audit, we estimated United overpaid between … claims. As a result, United recovered over $1 million in overpayments. Recommendation None Other Related …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementOpinion 2006-1
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Payments (of compensation prior to … period) LOCAL LAWS -- Pre-emption (matters contained in article 8 of the Town Law) MUNICIPAL FUNDS -- Payrolls … to Town Law §120, certification of the payroll or other claim for compensation of town officers and employees is a …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… tunnels that interconnect parts of New York City. Created in 1933, TBTA serves more than 310 million vehicles per year … systems, tolls are collected through E-ZPass and Tolls by Mail. (All vehicles traveling through a crossing without an … will be sent a toll bill for facility usage.) For Tolls by Mail, the license plate images are used to retrieve the …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsCUNY Bulletin No. CU-703
… arrears. Affected Employees CUNY employees enrolled in NYCTRS, Plan Type 7S, who owe NYCTRS arrears are affected. … February 2021, NYCTRS will notify CUNY agencies via mail to start, stop, or change retirement arrears deductions. … Agency Actions Agencies will receive notification via mail from NYCTRS indicating employees who owe arrears. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-703-new-retirement-arrears-deduction-codes-members-new-yorkDiNapoli Finds Over $100 Million in Inappropriate Medicaid Payments
… released three reports that found more than $100 million in improper payments made by the Department of Health (DOH) for the Medicare buy-in program, maternity care, and drug and therapy claims. Nearly $400,000 in premiums may have been paid for deceased individuals. “The …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-finds-over-100-million-inappropriate-medicaid-paymentsDiNapoli: Audit Recommends Labor Department Step Up Investigations of Violations in NYC
… Weaknesses in how the state Department of Labor (DOL) investigates labor law violations in New York City have led to significant delays in holding violators accountable and attaining restitution … Weaknesses in how the state Department of Labor DOL investigates labor …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-audit-recommends-labor-department-step-investigations-violations-nycMedicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Medicaid Overpayments for … payment. Auditors further identified $10.8 million in claim payments for which the Department had not granted … services. Key Finding Department officials made progress in addressing the issues we identified in the initial audit. …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-follow