Search
Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… enforce the procurement policy. The March 2017 credit card bill included a $288 charge for the Supervisor’s personal cable bill. In May 2018, during our audit, the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94Schuylerville Central School District – Medicaid Reimbursements (2021M-131)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Claims were not submitted and reimbursed for 382 eligible Medicaid services provided. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131DiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… paying illegal kickbacks and bribes and submitting claims for services that were never provided. DiNapoli’s office had … at three SADCs, one with two locations in Gravesend and Coney Island, Brooklyn; another in Flushing, Queens; and a third in …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsNew York Institute for Special Education – Compliance With the Reimbursable Cost Manual
… York Institute for Special Education (Institute) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR … New York Institute for Special Education Institute on its Consolidated Fiscal Reports CFRs were reasonable necessary …
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualChateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… aid. As a result, District taxpayers will not benefit from State aid totaling $62,920 because the filing deadlines …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidMayfield Central School District – Medicaid Reimbursements (2019M-149)
… report - pdf] Audit Objective Determine whether the District claimed all Medicaid reimbursements to which it was … to eligible special education students. Key Findings The District lacked adequate policies and procedures to ensure … services been appropriately documented and claimed, the District could have realized potential revenues totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149State Comptroller DiNapoli Releases State Audits
… Department of Health: Improper Payments to a Physical Therapist (Follow-Up) (2016-F-7) An initial audit issued in December 2014 found that Medicaid overpaid a physical therapist $146,225 for 3,837 claims that were submitted to … propriety of 5,634 claims totaling $158,990 because the therapist submitted claims using his National Provider …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-0Cost-Saving Ideas: Managing Your Travel and Conference Expenses
… travelers to document their expenses and follow set guidelines for reimbursement, you can cut costs and mitigate … The local government may link its mileage rate to IRS reimbursement rates for miles traveled. See the IRS … transportation costs such as tolls, parking and rental car costs A certification statement signed by the employee to …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesMedicaid Program - Excessive Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services (2013-S-51)
To determine if Medicaid reimbursement rates for group therapy services provided by Federally Qualified Health Centers were correctly applied
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s51.pdfExamination of Center for Economic Growth, Inc.
… we examined were for CEG’s activities under the Hollings Manufacturing Extension Partnership (MEP) program that … to create and support Regional Centers for the Transfer of Manufacturing Technology (Regional Centers). DED, the …
https://www.osc.ny.gov/state-agencies/audits/2018/08/14/examination-center-economic-growth-incMedicaid Payments for Excessive Dental Services (Follow-Up)
… our initial audit report, Medicaid Payments for Excessive Dental Services (Report 2009-S-46). Background Our initial … on August 16, 2010, examined Medicaid payments for routine dental services, such as cleanings and oral evaluations, … 31, 2009. Our audit identified $40 million of excessive dental services that exceeded certain frequency limits (i.e., …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/medicaid-payments-excessive-dental-services-followXIII.2.B Expense Report Submission – XIII. Employee Expense Reimbursement
… 30 days of (i) the end of a travel event or (ii) the date the qualified non-travel expense is incurred. It should … within 30 days of i the end of a travel event or ii the date the qualified nontravel expense is incurred …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2b-expense-report-submissionDiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… Comptroller Thomas P. DiNapoli today announced legislation to create an optional investment pool to help the state and local governments fund retiree health insurance and other post employment benefits (OPEB). … Comptroller Thomas P DiNapoli today announced legislation to create an optional investment pool to help the state and …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-careState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Metropolitan Transportation Authority: Long … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases State Audits
… traditional levels. Office of Temporary and Disability Assistance (OTDA): Internal Control System Components … June 30, 2013, auditors identified $28,176 in other than personal service costs that did not comply with SED’s … The disallowances included $54,751 in various other-than-personal-service costs, such as property related costs and …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsLife Skills Home Training Tutorial Program for Preschoolers, Inc. – Compliance With the Reimbursable Cost Manual
… directly related to the special education programs, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily …
https://www.osc.ny.gov/state-agencies/audits/2021/12/17/life-skills-home-training-tutorial-program-preschoolers-inc-compliance-reimbursable-costMedicaid Program - Overpayments for Services Also Covered by Medicare Part B (2012-S-27), 90-Day Response
To determine if the Department of Health overpaid health care providers for Medicaid claims for Medicare Part B coinsurance.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s27-response.pdfMedicaid Program - Overpayments for Services Also Covered by Medicare Part B (2012-S-27)
To determine if the Department of Health overpaid health care providers for Medicaid claims for Medicare Part B coinsurance.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s27.pdfOpinion 92-9
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … powers, meeting at certain times and places for the hearing and decision of causes and other matters brought … of the constituent parts. It consists of the entire judicial organization for the trial of causes, and it is …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Comptroller DiNapoli Releases State Audits
… Health Medicaid Program: Improper Payments to a Physical Therapist (2013-S-15) Medicaid overpaid a physical therapist $146,225 because he reported incorrect Medicare … Medicaid overpaid a physical therapist $146225 because he reported incorrect Medicare …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits