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State Comptroller DiNapoli Releases State Audits and Examinations
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: Office of Temporary and … New York State Health Insurance Program (NYSHIP): United HealthCare: Overpayments for Services Provided by Long Island … with United HealthCare (United) to process and pay medical claims from health care providers for services …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinationsDefinitions – Contribution Stabilization Program
… Normal Rates Employer contribution rates for each retirement plan are determined annually by … fiscal year. It is calculated by dividing the total normal contributions by the total billable salary from all …
https://www.osc.ny.gov/retirement/employers/csp/definitionsBrighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… appear to be reasonable, as the services being provided do not have any bearing on the number of students at the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… to review the District’s internal controls over selected financial activities and to identify opportunities for … Central School District Internal Controls Over Selected Financial Activities 2013M327 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedDiNapoli: Court Clerk Pleads Guilty to Stealing More Than $10,000 in Fines
… guilty to petit larceny after a joint investigation by the Office of the State Comptroller and the St. Lawrence County … guilty in Canton Town Court on Wednesday. DiNapoli’s office and a Sheriff’s investigation revealed that the money … “I want to thank the St. Lawrence County Sheriff’s Office and the St. Lawrence County District Attorney’s Office …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-court-clerk-pleads-guilty-stealing-more-10000-finesDiNapoli Releases May State Cash Report
… P. DiNapoli. "The state's tax revenues did not make up ground in May and are still more than $1 billion lower than …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-releases-may-state-cash-reportImproper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up)
… inpatient treatments because they are less involved and do not require a patient's continued presence in a facility. …
https://www.osc.ny.gov/state-agencies/audits/2025/03/12/improper-medicaid-payments-outpatient-services-billed-inpatient-claims-followComptroller DiNapoli Releases Municipal Audits
… payroll payments were not adequately supported and leave time was not properly accrued. More than $6,000 of overtime … a patrolman was not adequately supported by appropriate time sheets. Two full-time officers were improperly credited … – Board Oversight (Wayne County) The board adopted a credit card policy authorizing the director to have custody, …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1Tuition Assistance Program – Metropolitan College of New York
… Manhattan and the Bronx. The school offers degrees in areas such as Business, Healthcare System Management, … future compliance with the eligibility requirements cited in the report. Metropolitan should comply with the State …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/tuition-assistance-program-metropolitan-college-new-yorkRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… preschool special education services using reimbursement rates set by SED; the State, in turn, reimburses the county … education tuition it pays. SED sets the reimbursement rates based on financial information, including costs, that … included $7,042 in other than personal service costs and $6,159 in personal service costs. Key Recommendations To SED: …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualBenchmark Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … 2013. Background BFS, a for-profit organization located in Watertown, New York, is an SED-approved provider of … Lewis, Oswego, and St. Lawrence counties. The counties pay tuition to BFS for its preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manualTown of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… (Town) officials properly budget for and allocate sales tax revenue? Audit Period January 1, 2020 – March 31, 2025 … are authorized to share some of their sales and use tax collections with certain local governments. The Town’s financial activities affect different tax bases because a village is located within the Town. As a …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Institutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported on the Consolidated Fiscal Reports CFRs of the Institutes of Applied Human Dynamics were calculated properly document
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualChildren’s Center for Early Learning – Compliance With the Reimbursable Cost Manual
… the Consolidated Fiscal Reports (CFRs) of the Children’s Center for Early Learning (Center) were calculated properly, documented adequately, and … from fiscal years 2005-06 and 2006-07. Background The Center provides special education services to New York … on the Consolidated Fiscal Reports CFRs of the Childrens Center for Early Learning Center were calculated proper …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/childrens-center-early-learning-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1140
… Purpose To inform agencies of new Earnings Codes to be used by the … Civil Service (DCS) to process payments to employees with proof of other health insurance who elect to opt-out of State … To inform agencies of new Earnings Codes to be used by the NYS Department of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1140-new-york-state-health-insurance-plan-nyship-opt-out-paymentsAdirondack Helping Hands, Inc. – Compliance With the Reimbursable Cost Manual
… for preschool special education services through rates set by SED. The reimbursement rates are based on financial information, including costs, … Adirondack’s CFR and to Adirondack’s tuition reimbursement rates. Remind Adirondack officials of the pertinent SED …
https://www.osc.ny.gov/state-agencies/audits/2017/08/02/adirondack-helping-hands-inc-compliance-reimbursable-cost-manualSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… preschool special education programs to 43 children from school districts located in Albany, Columbia, …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
… his office completed audits of the Broadalbin-Perth Central School District , Medina Central School District , Owego-Apalachin Central School District and the Sullivan West Central School … his office completed audits of the BroadalbinPerth Central School District Medina Central School District …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1DiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… Local government sales tax collections in New York state totaled $23 billion … from 2022, largely influenced by growth in New York City sales taxes, according to a report released today by State Comptroller Thomas P. DiNapoli. “Growth in local sales tax collections statewide moderated in 2023, following …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023Medicaid Program – Claims Processing Activity October 1, 2022 Through March 31, 2023
… practitioner, inpatient, managed care capitation, and clinic claims that did not comply with Medicaid policies; and …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/medicaid-program-claims-processing-activity-october-1-2022-through-march-31-2023