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Access to Preschool Special Education Services
… audit covered the period from July 2018 through January 2024. About the Program One of the most critical periods of … ready to learn. Preschool special education is overseen by SED’s Office of Special Education (OSE), which works to … an SED-approved agency or a school district’s evaluation team after the district receives parental consent. Initial …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesComptroller DiNapoli And A.G Schneiderman Announce Guilty Pleas By Former Met Council Directors For Stealing $9M In Kickback Scheme
… $9 million from the taxpayer-funded nonprofit organization in a 20-year grand larceny and kickback scheme. Cohen admitted illegally receiving approximately $650,000 in cash kickbacks and payments for personal expenses. … Cohen each $20,000 to $30,000 per year, but the inflated amount on the insurance policies increased over time, with …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-pleas-former-met-council-directors-stealingDiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios
… facing the Metropolitan Transportation Authority (MTA) as it prepares to submit its 2025-2029 Capital Program. The MTA … is key for all stakeholders and riders in particular. It’s my hope that this report will help underscore the … over its capital funding needs by choosing which project it prioritizes, but significantly less control over its …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenariosUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Follow-Up)
… there are different billing levels (e.g., level 1, 5-minute visit and level 5, 40-minute visit). The higher the level billed, the greater …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesAssessment and Collection of Selected Fees and Penalties (Follow-Up) (2014-F-19)
We have followed up on the actions taken by the officials of the Department of Labor (Department) to implement the recommendations contained in our audit report
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f19.pdfGrowth in Local Sales Tax Collections Slows in the First Half of 2019
Local sales tax collections for the first half of 2019 totaled $8.8 billion in New York State.
https://www.osc.ny.gov/files/local-government/publications/pdf/2019-local-sales-tax-collections.pdfFire Protection in New York State: How Is It Provided in Your Community?
Fire Protection in New York State: How Is It Provided in Your Community?
https://www.osc.ny.gov/files/local-government/publications/pdf/fireprotection0317.pdfOMH Contract With Shorefront Mental Health Board - Compliance With Prevailing Wage Law (2013-S-62)
We audited the Office of Mental Health, South Beach Psychiatric Center’s contract with Shorefront Mental Health Board Inc. to determine whether its janitorial w
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s62.pdfTown of Dayton – Supervisor's Records and Reports Audit Follow-Up (2019M-189-F)
The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/dayton-town-2019-189-f.pdfComptroller DiNapoli Releases State Audits
… implemented and two were partially implemented. United HealthCare Insurance Company of New York (UHC): Empire Plan … and fully comply with contract provisions that require timely audit access to all documents and information deemed …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-state-auditsDiNapoli Urges Focus on Addressing Rural Challenges
… a report examining demographic, economic and quality of living trends in 10 rural counties in New York state. Most of the counties had population losses, aging residents, a … counties, the median age increased from 43 to 45.8, or 6.5%. From 2012 to 2022 New York’s labor force grew by 14,390 …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-urges-focus-addressing-rural-challengesOswego City School District - Separation Payments (2021M-194)
… School District (District) officials calculated separation payments to certain District employees in accordance with … District officials did not accurately calculate separation payments or benefits for five of the 10 employees that we reviewed. Officials made separation payments totaling $38,477 that were inconsistent with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194Opinion 98-4
… discussed in the opinion. COUNTIES -- Powers and Duties (delegation of duties in connection with correction of errors) COUNTY AUDITOR -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY COMPTROLLER -- Powers and Duties (delegation to of duties in connection with correction of …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Medicaid Program: Reducing Medicaid Costs for Recipients With End Stage Renal Disease (Follow-Up) (2018-F-8) 30-Day Response
To determine the implementation status of the five recommendations made in our initial audit report, Reducing Medicaid Costs for Recipients With End Stage...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f8-response.pdfDiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… Tuomey, 56, and her husband, Stephen B. Tuomey, 60, today for allegedly stealing over $35,000 in pension payments. “The … I thank DA Stanzione and the New York State Police for their continued partnership in protecting the pension … payments should have ended. However, the Tuomeys did not report the death of Stephen’s father to the New York State …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsState Police Bulletin No. SP-88
… using the Action/Reason codes of Pay Rt Chg/SAC (Pay Rate Change/Salary Increase) and increase salaries for all … using the Action/Reason codes of Pay Rt Chg/CSL (Pay Rate Change/Correct Salary) where the bargaining unit is BU17. … after 4/7/05, the agency must submit the appropriate Pay Change, effective the date of the return. The Action/Reason …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-88-state-police-benevolent-association-nys-troopers-inc-bargaining-unit-17State Police Bulletin No. SP-87
… and the Police Benevolent Association that provides for Salary Increases and other payments for Troopers in BU07. … ). Troopers must be in BU07 and SG701 at Trainee 2 level or above to receive an increase in salary. Expanded … 4/7/05, OSC has added two (2) Earn Codes for the Time Entry page for Troopers in BU07 who are eligible to receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-87-state-police-benevolent-association-nys-troopers-inc-bargaining-unit-07Annual Assessment of Market Orders for 2012, 2013, and 2014
… was to determine whether the Department of Agriculture and Markets (Department) has adequate procedures in place to … to its administration of Article 25 of the Agriculture and Markets Law. We performed our audit pursuant to legislative … and Development Program. Article 25 of the Agriculture and Markets Law authorizes the market orders and allows for the …
https://www.osc.ny.gov/state-agencies/audits/2015/05/07/annual-assessment-market-orders-2012-2013-and-2014Awarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Awarding and Oversight of Statewide Interoperable Communications Grants Report 2016S90
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followMaternal Health
… Objectives To determine whether the Department of Health (DOH) has implemented recommendations with the goal … both these years. According to a June 2023 U.S. Department of Health and Human Services (HHS) press release, nationally, … To determine whether the Department of Health DOH has implemented recommendations with the goal …
https://www.osc.ny.gov/state-agencies/audits/2024/07/30/maternal-health