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St. Mary’s Hospital for Children, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by St Marys Hospital for Children Inc on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/st-marys-hospital-children-inc-compliance-reimbursable-cost-manualDiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… was 5.84% for the state fiscal year that ended March 31, 2025. The Fund closed the year with an estimated value of $272.8 billion. (Note: In July 2025, following the annual audit of the Fund's financials, … volatility has been pronounced in the first half of 2025, with unpredictable actions out of Washington and other …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25Oversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… shelter facility. OTDA has assigned responsibility for the inspection of hotels and motels housing the homeless to local … across SSDs, and confusion still exists regarding the inspection process. Additionally, OTDA has not yet provided … the facility deficiencies we identified through our site visits, OTDA officials detailed organizational, legal, …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyWest Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… in the Company’s financial system, without canceled check images, it could not be verified. Key Recommendations Revise … and receipts. Obtain and review canceled check images to ensure that all disbursements are proper. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andSchool for Language and Communication Development – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and five years of age. SLCD is reimbursed for preschool special education … Compliance With the Reimbursable Cost Manual ( 2016-S-74 ) Kennedy Child Study Center: Compliance With the Reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/school-language-and-communication-development-compliance-reimbursable-cost-manualMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… Many of the State’s Medicaid recipients are enrolled in MLTC plans. MLTC plans provide long-term care services, such as home health care, nursing home care, and durable medical equipment, to people who are chronically … Medicaid pays MLTC plans monthly managed care premiums and, in return, MLTC plans pay for all MLTC covered services. …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansMedicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
… Medicaid recipients were discharged within 24 hours of admission. There is a high risk that a portion of these … have been billed as outpatient. We selected a judgmental sample of 190 claims, totaling $4,261,428, from six hospitals …
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claimsMedicaid Program – Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance
… Purpose To determine whether the Department of Health (Department) … coverage. The audit covered the period January 1, 2012 to September 1, 2017. Background The Medicaid program is a … program that provides a wide range of health care services to those who are economically disadvantaged and/or have …
https://www.osc.ny.gov/state-agencies/audits/2018/06/13/medicaid-program-managed-care-premium-payments-recipients-comprehensive-third-partyDiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… York State Police announced today. The defendant, Jonnell Rose, was charged with grand larceny in the second degree. “Jonnell Rose allegedly exploited his position of trust to divert … James said. “Thus far, it has been revealed that Jonnell Rose allegedly violated the trust of the Vernon Center Fire …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000DiNapoli: Former Durhamville Fire Department Treasurer Arrested for Allegedly Stealing Over $92,000
… her accountable.” New York State Police Superintendent Steven G. James said, “The arrest of Ms. Simchik sends a …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-former-durhamville-fire-department-treasurer-arrested-allegedly-stealing-over-92000Opinion 88-78
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Contract for (additional protection … for town police services) -- Police Chief (necessity for in village) -- Police Department (abolishment of in village); …
https://www.osc.ny.gov/legal-opinions/opinion-88-78DiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… and oversight of agencies’ use of Artificial Intelligence (AI) is inadequate and creates a risk that the technology could be used irresponsibly, according to an audit released today by State Comptroller Thomas P. DiNapoli. The audit looked at the state’s overall AI policy and how AI was used at four state agencies: the …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksContract Submission System Guide for the Office of the Attorney General Users
… contract amendments for prior approval or filing to the Office of the State Comptroller (OSC), as required by Public … the user to complete tasks for which they have permission. Office of Attorney General (OAG) roles are initially assigned … contract amendments for prior approval or filing to the Office of the State Comptroller …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-office-attorney-general-usersMedicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… Medicare, or take actions to help (or encourage) them to apply and enroll in Medicare. As a result, we identified … Medicaid recipients with ESRD and helped guide them on how to apply for and enroll in Medicare. In response to our … age 65 who meet ESRD Medicare eligibility requirements who do not apply for Medicare. We requested that SSA issue a …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseChildren’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… for these services through rates set by SED. The reimbursement rates are based on financial information, … CUTE reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM … costs that did not comply with the RCM’s requirements for reimbursement. These costs included $232,464 in parent agency …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualTown of Fishkill – Audit Follow-Up (2013M-246-F)
… was to assess the Town’s progress, as of March 25, 2015, in implementing our recommendations in the audit report released in February 2014. Background The Town of Fishkill is located … was to assess the Towns progress as of March 25 2015 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-246-fDiNapoli: Lack of Transparency With School Districts' Financial Reports May Leave Taxpayers in the Dark
… Schools in 13 districts statewide did not always post required financial information in a clear and comprehensive manner on their websites, according to a … Schools in 13 districts statewide did not always post required financial information in a clear and comprehensive manner on their websites according to a …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-lack-transparency-school-districts-financial-reports-may-leave-taxpayers-darkDiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… many companies reporting better than expected earnings and consumer spending remaining strong,” DiNapoli said. “While inflation persists and global tensions pose risks to investors, the Fund, thanks … March 31, 2024, the Fund had 42.85% of its assets invested in publicly traded equities. The remaining Fund assets by …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… 1.23 percent, down from 1.81 percent last year, according to data released today by State Comptroller Thomas P. … and municipal officials must remain fiscally cautious to stay under the cap as they prepare their budgets,” … a row, means they must examine their budgets more closely to control expenses.” The 1.23 percent cap affects the tax …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearTown of Webb – Audit Follow-Up (2018M-188-F)
The purpose of our review was to assess the Towns progress as of February 2022 in implementing our recommendations in the audit report released in November 2018
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-webb-audit-follow-2018m-188-f