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Milestone School for Child Development – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Milestone School for Child Development (Milestone) on its … documented, program related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … Determine whether the costs reported by Milestone School for Child Development …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manualAll Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual
… service expenses, including inappropriately allocated rental expenses, cell phones used by the Executive Director's minor children, unaccounted-for equipment items, and cable television. Key Recommendation SED …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/all-services-kids-inc-compliance-reimbursable-cost-manualMedicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
… Medicare premium payments on behalf of recipients enrolled in the Medicare buy-in program. The audit covered Medicaid payments for individuals enrolled in the Medicare buy-in program for the period from January 1, … Medicare premium payments on behalf of recipients enrolled in the Medicare buyin program …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsMedicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (Follow-Up)
… Objective To determine the extent of implementation of the five … Overpayments for Medicare Part B Services Billed Directly to eMedNY (Report 2017-S-36 ). About the Program The … To determine the extent of implementation of the five …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-part-b-services-billed-directly-emedny-followMedicaid Program – Improper Payments for Drugs Without a Federal Drug Rebate Agreement
… Objective To determine whether Medicaid inappropriately paid for drugs … program. The Medicaid Drug Rebate Program (MDRP) helps to offset the costs of most covered outpatient drugs dispensed to Medicaid patients. The MDRP requires drug manufacturers to … To determine whether Medicaid inappropriately paid for drugs …
https://www.osc.ny.gov/state-agencies/audits/2024/02/23/medicaid-program-improper-payments-drugs-without-federal-drug-rebate-agreementMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Managed Care
… a child born to a mother enrolled in a Plan should be enrolled in the mother’s Plan from the month of birth. … track or penalize lateness when hospitals do not report live births within five business days to the Department. The …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/medicaid-program-improper-fee-service-payments-services-covered-managed-careMedicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up)
… Purpose To determine the extent of implementation of the four … in the Medicaid program dispense prescription drugs to Medicaid beneficiaries. During the period January 1, 2008 … recipients. One particular doctor (herein referred to as “the Doctor”) was listed as the prescriber on 31,351 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriber-followYork College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
… and/or excessive overtime costs. Additionally, video from surveillance cameras found that security officers …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followTroy City School District – Payments for Unused Leave Accruals (2020M-167)
… - pdf ] Audit Objective Determine if District officials of the Enlarged City School District of Troy (District) accurately calculated payments for unused … the audit period, the District paid 51 employees a total of $477,000 for their unused leave accruals. We reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167City 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 … cited leave payments that were inconsistent with the City Code or contractual agreements. Key Recommendations Amend the …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Calculating the Maximum Amount Eligible for Amortization or the Graded Payment – Contribution Stabilization Program
… graded rate. Determines the maximum amortization amount Subtracts the employer’s graded contribution from the … normal contribution. OR Determines the Graded Payment Amount Subtracts the employer’s normal contribution from the … employer’s graded rate) $19,783,200 Maximum amortization amount (employer’s normal contribution minus employer’s …
https://www.osc.ny.gov/retirement/employers/csp/calculating-maximum-amount-eligible-amortization-or-graded-paymentDiNapoli: Incomes for Many New Yorkers Not Keeping Pace with Inflation
… were mixed. The real median household income increased in Brooklyn by $6,136 (8.3%) and in Queens by $1,628 (1.9%). It …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-incomes-many-new-yorkers-not-keeping-pace-inflationOversight of School Fire Safety Compliance
… is providing effective oversight to ensure school compliance with required fire safety procedures including … and monitoring. Our audit did not include a review of compliance issues for schools operating within New York City. … does not adequately monitor whether schools are in compliance with all fire safety regulations and accurately …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceVIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… id (beginning with ‘042’). See Section 1.A – Accounts Payable Journal Voucher of this Chapter. See Section 1 – Accounts Payable Journal Vouchers & General Ledger Journal Entries …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersState Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
… his new role with humility and understands the need to get back to work. My office is prepared to help him through …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speakerSingle/Sole Source Awards
… Penflex Actuarial Services, LLC May 14, 2025 Annual Report 2024-25 Report 2023-24 Report 2022-23 Report 2021-22 Report …
https://www.osc.ny.gov/procurement/single-sole-source-awardsOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment
… subject to SIST between April 1, 2012 and September 10, 2014. Key Findings We examined supervision records for 99 … 15 percent were more than a month late. At the time of our test, one respondent’s photo had not been updated in almost a …
https://www.osc.ny.gov/state-agencies/audits/2015/12/17/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatmentState Agencies Bulletin No. 2432.1
… of limit changes implemented as part of the Federal SECURE 20 Act …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24321-403b-and-457-plan-contribution-changes-resulting-federal-secure-20-actOpinion 94-21
… any statutory requirement that two signatures be obtained to authorize purchase orders in excess of $5,000 in towns. … account balances at the close of each fiscal year, to the extent of any unpaid obligations. Section 110 further … at more frequent intervals". The purpose of section 110 is to prevent town officials from incurring obligations in …
https://www.osc.ny.gov/legal-opinions/opinion-94-21NYS Comptroller DiNapoli and Church of England Call on ExxonMobil to Set Targets for Lowering GHG Emissions
… that have taken such steps," DiNapoli said. "The world is transitioning to a lower carbon future and Exxon needs to … consistent with the Paris Agreement. Climate Action 100+ is a global investor initiative, engaging the world's largest … the sustainability nonprofit organization Ceres . Ceres is one of the founding partner organizations of Climate …
https://www.osc.ny.gov/press/releases/2018/12/nys-comptroller-dinapoli-and-church-england-call-exxonmobil-set-targets-lowering-ghg-emissions