Search
Medicaid Program - Overpayments for Therapy Services and Prescription Drugs Covered by Medicare (2016-S-73)
To determine if the Department of Health overpaid health care providers’ Medicaid claims for therapy services and prescription drugs that are covered by...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-16s73.pdfOversight of Waste Tire Site Cleanup and Use of Waste Tire Fees (2018-S-43)
To determine if the Department of Environmental Conservation is adequately monitoring and timely abating waste tire sites and whether the waste tire fee ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s43.pdfChildren’s Unit for Treatment and Evaluation - Compliance With the Reimbursable Cost Manual (2018-S-47)
We conducted an audit of the expenses submitted by Children’s Unit for Treatment and Evaluation to the State Education Department for purposes of ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s47.pdfAnnual Assessment of Market Orders for 2015 and 2016 (2018-S-44) 90-Day Response
To determine whether the Department of Agriculture and Markets (Department) had adequate procedures in place during the audit period to accurately report its...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s44-response.pdfEnforcement of Article 19-A of the Vehicle and Traffic Law (2018-S-7) 90-Day Response
To determine if the Department of Motor Vehicles takes adequate steps to identify motor carriers that must comply with Article 19-A of the New York...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s7-response.pdfPreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… sector health insurance programs. NYSHIP covers over 1.2 million active and retired State, local government and … State, other government employers, and NYSHIP members $9.2 billion. Members of NYSHIP have the opportunity to select … In 2017, United processed claim payments totaling almost $2.9 billion. Of that amount, $1 billion (37 percent) was for …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programDiNapoli: NYC Facing Larger Budget Gaps Amid Slowing Economic Growth and Rising Costs
… Plan largely adjusted spending in the current year only, adding some funding for under-budgeted items and state …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-facing-larger-budget-gaps-amid-slowing-economic-growth-and-rising-costsTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… Implement a review of the preparation, submission and receipt of State aid documentation. Ensure that … deposited. Prepare checks for signature only after receiving proper authorization and supporting documentation. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraComptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former Met Council Insurance Brokers
… Jewish Poverty (“Met Council”), each have been sentenced to five years of probation and will each pay $1.5 million in restitution to Met Council. As part of their sentence, they will also surrender their broker’s licenses to the New York State Department of Financial Services. The …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-met-council-insurance-brokersComptroller DiNapoli and A.G. Schneiderman Announce Sentencing in $200,000 Fraud on Long Island
… by submitting false invoices over a two year period for HVAC equipment, supplies, and labor. The defendant, who pled … contracts for heating, ventilation, and air conditioning (HVAC) equipment, supplies and labor. The defendant was … by submitting false invoices over a two year period for HVAC equipment supplies and labor …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-200000-fraud-long-islandPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… audit was to evaluate the District’s financial condition and extra-classroom activity (ECA) funds for the period July … Bay, Nassau County. The District operates five schools and has approximately 3,025 students. Projected expenditures … duplicate receipts for all funds placed in her custody, and did not always deposit funds in a timely manner and sign …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraDiNapoli: Stony Brook University Hospital Failed to Comply With Contracting and Hiring Rules
… the SK Inc. contract to ensure that payments are made only for necessary services that are actually rendered, …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-stony-brook-university-hospital-failed-comply-contracting-and-hiring-rulesCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… personal purchases. To ensure that credit cards are used only for approved and necessary expenses, local governments …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
… report - pdf] Audit Objective Determine whether the Board provided adequate oversight of the District’s financial operations. Determine whether the Board and District officials complied with Local Finance Law … The Treasurer’s duties are not properly segregated and the Board and District officials did not provide adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… complete report - pdf] Audit Objective Determine whether: The Board and District officials effectively managed the financial condition. District officials applied for all … 2016-17 budgets overestimated appropriations by an average of 9 percent over these years and did not include more than …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateComptroller DiNapoli and Attorney General Schneiderman Announce Sentencing of Former Met Council Director
… scheme. Rapfogel personally stole $3 million and used the money to fund a lavish lifestyle. “This sentence sends the … and find those individuals misusing the public's money." From 1993 to 2013, Rapfogel served as the head of Met … Larceny in the First Degree (a class B felony), Money Laundering in the Second Degree (a class C felony), Criminal …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-and-attorney-general-schneiderman-announce-sentencing-former-met-councilBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… a five-member Board of Commissioners, is a not-for-profit organization composed of five fire companies. Budgeted …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingState Comptroller DiNapoli and District Attorney Scarpino Announce Arrest in $60K Pension Payments
… Westchester County District Attorney Anthony A. Scarpino, Jr. announced the arrest of Rochelle Rose for grand larceny … Westchester County District Attorney Anthony A. Scarpino, Jr. said: "Stealing from public funds hurts everyone. This is … Westchester County District Attorney Anthony A Scarpino Jr announced the arrest of Rochelle Rose for grand larceny in …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-and-district-attorney-scarpino-announce-arrest-60k-pension-paymentsCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… that the former Director properly deposited receipts and that disbursements were for appropriate Department … The City of Binghamton is located in Broome County and has 47,400 residents. The seven-member Common Council is … to retire from his position as the Director of Parks and Recreation in March 2013 but resigned on November 27, …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… from waste water, park and recreation, or building permit fees. Invoices for payment of sludge fees were not always billed to customers. Due to the lack of … all payments for building permits and parks and recreation fees are being remitted to the Clerk. Internal controls over …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012m