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Medicaid Program – Improper Fee-for-Service Payments for Services Covered by Managed Care
… basis when the services are covered by managed care. The State’s Medicaid program offers different types of managed … for newborn-related medical services. Generally, a child born to a mother enrolled in a Plan should be enrolled in the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/medicaid-program-improper-fee-service-payments-services-covered-managed-careYork College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
… 2015, concluded that neither City University of New York (CUNY) nor York College had adequate internal controls over … time of our follow-up. The one recommendation addressed to CUNY Central was not implemented. Key Recommendation …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… County, City, Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines … between services provided and supporting revenues. The statement describes four categories of nonexchange … The purpose of this bulletin is to discuss the Statement No. 33 impact on revenue recognition when using the …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsCity of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… the duties of the Director of Finance and a nine-member elected City Council. The City’s 2013-14 fiscal year general fund budget … approximately $1 million were not executed by the Council President as required by the Charter, but rather by the City …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… the near term). Establish a formal investment policy, if you haven’t already, to guide your local government or school …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsCalculating the Maximum Amount Eligible for Amortization or the Graded Payment – Contribution Stabilization Program
… Example of a Graded Payment Calculation for an ERS Employer (for Fiscal Year End 2024) Employer’s … How the NYSLRS actuary calculates an employers maximum amortization amount for the Contribution …
https://www.osc.ny.gov/retirement/employers/csp/calculating-maximum-amount-eligible-amortization-or-graded-paymentAlbany Leadership Charter High School for Girls – Professional Services (2013M-283)
… contract with the Brighter Choice Foundation (Foundation) for the period July 1, 2011 through May 31, 2013. Background The Albany Leadership Charter High School For Girls, located in the City of Albany, Albany County, is … voting members. The School’s budgeted operating expenses for the 2012-13 fiscal year totaled approximately $4.7 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mBrighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… Background The Brighter Choice Charter Middle School for Girls is a public school that is not under the control of the … Brighter Choice Charter Middle School for Girls Financial Operations 2014M301 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… the entities without a written contractual obligation to do so. Key Recommendations Confer with SED as to the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… The Brighter Choice Charter Middle School for Boys is located in the City of Albany, and is governed by a Board of Trustees, which is currently comprised of seven …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Troy City School District – Payments for Unused Leave Accruals (2020M-167)
… Troy (District) accurately calculated payments for unused leave accruals. Audit Results During the audit period, the … paid 51 employees a total of $477,000 for their unused leave accruals. We reviewed payments totaling $270,000 that … made. However, District officials identified unused sick leave reporting errors for District retirees. These errors …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… procurement process for the period January 1, 2010 through August 28, 2013. Background The Town of Cheektowaga is … procurement process for the period January 1 2010 through August 28 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… to 10 individuals appear inconsistent with the City’s code of ordinances (City Code) and/or collective bargaining agreements (CBAs). The … such payments. The City failed to take adequate corrective action in response to two prior audits that cited leave …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68DiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
… there were 1,384 confirmed human trafficking survivors, 64% were referred to DSS offices and 36% were referred to … OTDA needs to do more to collect and retain data on whether human trafficking survivors are taking advantage … found that OTDA doesn’t collect or maintain records on which social service office or provider a survivor goes …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-traffickingDiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… to the publics health and safety have languished in the states Brownfield Cleanup Program according to an audit …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programDiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… are Domino's Pizza Inc. , medical supply company McKesson Corp. , commercial real estate company Realty Income Corp. and Advance Auto Parts Inc . Among these four, McKesson … friendly hydrogen project. Chemical maker Albemarle Corp. committed to adopting GHG targets and water treatment …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonDiNapoli Urges NYC to Continue to Prepare for Shifting Fiscal Landscape
… in federal aid. The city also faces sustained challenges from a possible recession, federal monetary policy and … to the city’s fiscal footing in FY 2022 stemmed from tax revenue collections that exceeded the city’s … a record year for pension returns in FY 2021 and savings from lower-than-planned staffing levels. DiNapoli’s report …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-urges-nyc-continue-prepare-shifting-fiscal-landscapeDiNapoli: Employment Services System for New Yorkers with Disabilities Is Underutilized
… New York state is failing to promote and increase use of a key system … and outcomes for people with disabilities. It is disappointing that this system is underutilized by state agencies and employment service … New York state is failing to promote and increase use of a key system …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-employment-services-system-new-yorkers-disabilities-underutilizedDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments (excluding New … allow school districts and municipalities to override the cap. DiNapoli’s office calculated the inflation factor at … manage their budgets and ensure they comply with the tax cap law.” The 2% allowable levy growth affects the tax cap …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearDiNapoli: Despite Labor Force Gains, Disparities Remain for Workers With Disabilities
… with a disability age 16 and over rose by 4.6 percentage points between 2019 and 2024, while it dropped 0.5 percentage points for the state’s nondisabled workforce. Despite this … New York without a disability (69.9%) and 3.5 percentage points below the national rate for people with disabilities …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-despite-labor-force-gains-disparities-remain-workers-disabilities