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School for Language and Communication Development – Compliance With the Reimbursable Cost Manual
… the Reimbursable Cost Manual (RCM). The audit covered the expenses reported on SLCD’s CFR for the fiscal year ended … employees that exceeded the benefits available to direct care preschool employees; $7,152 in costs for a teacher … With the Reimbursable Cost Manual ( 2016-S-74 ) Kennedy Child Study Center: Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/school-language-and-communication-development-compliance-reimbursable-cost-manualWest Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… Fire Company is a volunteer organization that is located in, and provides fire protection services for, the Town of Union in Broome County. The Company’s Officers consist of four … fiscal year, the Company reported approximately $20,000 in revenues from foreign fire insurance, fundraising …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… payments for certain services covered by managed long-term care (MLTC) plans. The audit covered the period January 1, … 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 …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansMedicaid Program – Medicaid Payments for Early Refills of Prescription Drugs and Supplies
… has been used, or up to a 10-day supply of medication is remaining of the cumulative amount that has been dispensed …
https://www.osc.ny.gov/state-agencies/audits/2026/03/20/medicaid-program-medicaid-payments-early-refills-prescription-drugs-and-suppliesMedicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
… in the same day. Medicaid uses the All Patient Refined Diagnosis Related Groups (DRG) methodology to reimburse … DRG methodology classifies recipients according to their diagnosis and severity of illness, which provides the basis …
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
… through New York State of Health (NYSOH), New York’s online health insurance marketplace, and the remainder were … Care Model Contract, when the Medicaid managed care provider and the comprehensive TPHI provider are the same, the State can disenroll the recipients …
https://www.osc.ny.gov/state-agencies/audits/2018/06/13/medicaid-program-managed-care-premium-payments-recipients-comprehensive-third-partyState Fiscal Year 2009-2010 Executive Budget Preliminary Overview, December 2008
The Executive Budget recommends $9.5 billion in spending reductions, $3.1 billion in new and higher taxes and fees, and $1.1 billion in nonrecurring resources.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-preliminary-2009-10.pdfContract Submission System Guide for the Office of the Attorney General Users
… authorities to submit contracts and contract amendments for prior approval or filing to the Office of the State … and respond electronically, maximizing timeliness for each contract transaction which requires approval. Back … an organization and only allows the user to complete tasks for which they have permission. Office of Attorney General …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-office-attorney-general-usersDiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… implemented systems for fairness and equity. ITS also does not have an inventory of AI systems in use by state … 2024, but it has not yet issued any formal policies. DMV does have internal policies to assess AI risks and oversee … its consent and owns the recordings. However, the agency does not have a plan for addressing potential AI risks, and …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksDiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… A former Treasurer of the Vernon Center Fire Department was arrested for allegedly stealing more than $300,000 from the … A former Treasurer of the Vernon Center Fire Department was arrested for allegedly stealing more than $300000 from the …
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
… of the Durhamville Fire Department, Kimberly Simchik, was arrested for allegedly stealing over $92,000 from the … of the Durhamville Fire Department Kimberly Simchik was arrested for allegedly stealing over $92000 from the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-former-durhamville-fire-department-treasurer-arrested-allegedly-stealing-over-92000Medicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… Department of Health took sufficient steps to control the Medicaid costs of recipients diagnosed with end stage renal … alive. For the six-year period ended December 31, 2015, Medicaid paid $909 million for medical services (including … equipment, and laboratory services) on behalf of 10,906 Medicaid recipients who were diagnosed with ESRD. Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseDiNapoli: People With Disabilities in New York City Have Higher Unemployment Rates and Lower Incomes
… continuing partnership." “I lost my leg to bone cancer at age 12. Since then, I have fought, as a citizen, attorney and … rates than whites (14.3 percent) and Asians (13.4 percent). A larger share of individuals with disabilities … employment. The share rises to 79 percent for those age 16 and over. Of the 259,400 working-age city residents …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-people-disabilities-new-york-city-have-higher-unemployment-rates-and-lower-incomesChildren’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Childrens Unit for Treatment and Evaluation on its …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualDiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement … New York State Comptroller Thomas P DiNapoli today announced that the New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24Town of Carroll - Audit Follow Up (2013M-221-F)
… was to assess the Town’s progress, as of October 2019, in implementing our recommendations in the audit report released in March 2014. Background The Town is governed by an elected … review was to assess the Towns progress as of October 2019 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fOtisco Fire District – Audit Follow-Up (2016M-415-F)
… was to assess the District’s progress, as of July 2024, in implementing our recommendations in the audit report released in February 2017. Background The Otisco Fire District … was to assess the Districts progress as of July 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/otisco-fire-district-audit-follow-2016m-415-fOpinion 88-39
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BAIL MONEYS -- Disposition (cash bail on felony complaint held by town court and forfeited while …
https://www.osc.ny.gov/legal-opinions/opinion-88-39Town of Berne – Audit Follow Up (2021M-77-F)
… was to assess the Town’s progress, as of October 2022, in implementing our recommendations in the audit report released in September 2021. Background The Town, located in Albany … review was to assess the Towns progress as of October 2022 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-berne-audit-follow-2021m-77-fTown of Fishkill – Audit Follow-Up (2013M-188-F)
… was to assess the Town’s progress, as of March 25 2015, in implementing our recommendations in the audit report released in September 2013. 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-188-f