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State Comptroller DiNapoli Releases State Audits
… audits and examinations have been issued: New York State Canal Corp.: Infrastructure Inspection and Maintenance … audit report issued in May 2015, concluded that, while the Canal Corp. performs routine operational and reliability … audit report issued in May 2015 concluded that while the Canal Corp performs routine operational and reliability …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits-0Chestertown Fire District – Claims Processing (2016M-387)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately … The Chestertown Fire District is a district corporation of the State, distinct and separate from the Town of Chester …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… Services (BOCES) officials properly claimed State aid for the Adirondack Educational Center (AEC) and North … Key Findings BOCES officials did not properly claim State aid for the project. As a result, as of January 31, 2024, … districts (districts) had not received $652,054 in State aid they were entitled to for the project, and two districts …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectState Agencies Bulletin No. 1227
… Reprint Click on “W-2 Reprint.” Select the Empl ID search option. Enter the Empl ID of the employee requesting a replacement W-2 and click on Search. When the W-2 Reprint page opens, confirm the correct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1227-automated-process-reissued-2012-form-w-2-wage-and-tax-statementObtaining Information about a Member’s Benefits – Divorce and Your Benefits
… and Local Retirement System 59 Maiden Lane — 31st Floor or 30th Floor New York, NY 10038 Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsSouthwestern Central School District – Claims Audit (2025M-34)
… [read complete report – pdf] Audit Objective Did the Southwestern Central School District … of Education’s (Board) appointed claims auditor properly audit claims prior to payment? Audit Period July 1, 2023 – January 22, 2024 Understanding … The claims auditors did not properly audit all claims prior to payment Of the 1467 claims totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34State Agencies Bulletin No. 1304
… Reprint Click on “W-2 Reprint”. Select the Empl ID search option. Enter the Empl ID of the employee requesting a replacement W-2 and click on “Search”. When the W-2 Reprint page opens, confirm the correct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1304-automated-process-reissued-2013-form-w-2-wage-and-tax-statementState Agencies Bulletin No. 1132
… Reprint Click on “W-2 Reprint.” Select the EmplID search option. Enter the EmplID of the employee requesting a replacement W-2 and click on Search. When the W-2 Reprint page opens, confirm the correct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1132-automated-process-reissued-2011-form-w-2-wage-and-tax-statementState Agencies Bulletin No. 1053
… Purpose To notify agencies of the availability of the 2010 Form W-2 Wage and Tax Statement Reissue functionality in PayServ, and to provide instructions for reissuing 2010 Form W-2 Wage and Tax Statements. Background Reissued Form W-2s may be provided to replace lost or destroyed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1053-automated-process-reissued-2010-form-w-2-wage-and-tax-statementLynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… Union Free School District (District) officials ensured students received all services from their individualized … reimbursements. Key Findings Officials did not ensure students received all services from their IEPs or that all … Medicaid claiming process. Did not take steps to identify students receiving reimbursable Medicaid-eligible services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81About the Record of Activities – Reporting Elected and Appointed Officials
… on call every third weekend. Can they claim all of that time because they cannot do other things? What do I do if an elected or appointed official refuses to … to complete an ROA? One of our appointed officials does not have a term of office. Can I leave the current term …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesMedicaid Program – Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care
… Purpose To determine whether Medicaid made improper fee-for-service claim payments for pharmacy services covered by recipients’ managed care … program pays medical providers through either the fee-for-service method or the managed care plan method. Under the … Medicaid made improper feeforservice claim payments for pharmacy services covered by recipients managed care plans …
https://www.osc.ny.gov/state-agencies/audits/2015/01/05/medicaid-program-improper-fee-service-payments-pharmacy-services-covered-managed-careDiNapoli: Audit Recommends Labor Department Step Up Investigations of Violations in NYC
… Weaknesses in how the state Department of Labor (DOL) investigates labor law … to continue, according to an audit released today by State Comptroller Thomas P. DiNapoli. “Labor law violations, … increase – of 68% – in child labor law violations in the state in 2022 compared with 2021. Labor investigations cannot …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-audit-recommends-labor-department-step-investigations-violations-nycDiNapoli Finds Over $100 Million in Inappropriate Medicaid Payments
… of Health (DOH) for the Medicare buy-in program, maternity care, and drug and therapy claims. Nearly $400,000 in premiums may … require. MCOs can also receive a one-time Supplemental Maternity Capitation Payment (SMCP) for prenatal and … Department of Health DOH for the Medicare buyin program maternity care and drug and therapy claims …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-finds-over-100-million-inappropriate-medicaid-paymentsVillage of Atlantic Beach - Cash Disbursement (2018M-253)
… 5-524 (Village Law) authorizes certain claims to be paid in advance of audit, 14 claims totaling $380,938 were paid … Conduct a deliberate and thorough audit of each individual claim and ensure that each claim is sufficiently supported. Ensure compliance with the …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253New York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… York State Health Insurance Program: Upcoding of Selected Evaluation and Management Services (Report 2006-S-11) and a … York State Health Insurance Program - Upcoding of Selected Evaluation and Management Services (2006-S-11) United … York State Health Insurance Program - Upcoding of Selected Evaluation and Management Services (Follow-Up) (2007-F-41) …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementState Comptroller DiNapoli Releases Audits
… they decide to take, and this preparation should begin much earlier in students’ school years. Specifically, for a … completeness of information about significant events and how that information is shared, lapsing Assisted Outpatient … implemented, two have been partially implemented, and one has not been implemented. …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-auditsIndian Lake Central School District – Medicaid Reimbursements (2021M-150)
… complete report - pdf ] Audit Objective Determine whether the Indian Lake Central School District (District) maximized … all eligible Medicaid services provided. Key Findings The District did not maximize Medicaid reimbursements by claiming all eligible Medicaid services provided. The District lacked adequate procedures to ensure Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150Opinion 2006-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … asking whether a town may pay an employee on the morning of the last day of the payroll period even though such … Whether a town may pay an employee on the morning of the last day of the payroll period …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Medicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… Out-of-State Inpatient Services (Report 2009-S-35). Background Our initial audit report, which was issued on … for Non-Emergency Out-of-State Inpatient Services (2009-S-35) …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-follow