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John A. Coleman School – Compliance With the Reimbursable Cost Manual
… SED. SED reimburses DoE and the other school districts for a portion of their payments to Coleman. For the three … payments. The Manual precludes interest only payments from reimbursement. Key Recommendations To SED: Review the … to costs reported on the CFRs and to Coleman's tuition reimbursement rates, as appropriate. Direct Coleman officials …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualFinger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… reported by Finger Lakes United Cerebral Palsy (Happiness House) on its Consolidated Fiscal Report (CFR) were properly … the fiscal year ended June 30, 2013. Background Happiness House, a not-for-profit organization located in the Finger … years of age. During the 2012-13 school year, Happiness House provided preschool special education services to about …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manualDiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… the former Town of Poestenkill administrative assistant, for allegedly stealing more than $3,000 in town funds over a … District Attorney Donnelly and the New York State Police for their partnership in making sure she will be held … from the taxpayer, and my office is committed to justice for those that have squandered from their neighbors. I am …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townImproper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (2018-S-71)
To determine whether Medicaid made improper payments to providers on behalf of dual-eligible individuals receiving hospice care covered by Medicare.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-18s71.pdfState Comptroller DiNapoli Releases Audits
… authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-1Empire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012
… whether Empire BlueCross BlueShield (Empire) paid claims for special items according to the provisions of the … portion of the Empire Plan (Plan), which includes coverage for inpatient and outpatient hospital services. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/12/13/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughState Comptroller DiNapoli Releases Audits
… audits and examinations have been issued. Department of Health (DOH): Medicaid Program: Overpayments for Therapy … that should have been paid for by Medicare. Department of Health: Improper Medicaid Payments to a Transportation … the problem identified in the initial report. The Office of the Medicaid Inspector General opened an investigation …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-releases-auditsXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… or objective and, therefore, cannot be identified to only a specific contract. Such costs are generally classified … be properly allocated to all such programs. The State will only reimburse its fair share of allowable indirect costs. … program or objective and therefore cannot be identified to only a specific contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsMedicaid Program – Oversight of Managed Long-Term Care Member Eligibility
… for processing the disenrollments. The Department can recover premium payments made to MLTC plans for …
https://www.osc.ny.gov/state-agencies/audits/2022/08/05/medicaid-program-oversight-managed-long-term-care-member-eligibilityGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… No. 33 provides accounting and reporting guidelines for nonexchange transactions. A nonexchange transaction is … of nonexchange transaction: Derived tax revenues (for example income tax or sales tax). Imposed nonexchange revenues (for example real property taxes. Government-mandated …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsMedicaid Program – Claims Processing Activity April 1, 2022 Through September 30, 2022
… their claims. During the 6-month period ended September 30, 2022, eMedNY processed over 224 million claims, resulting …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-claims-processing-activity-april-1-2022-through-september-30-2022Medicaid Program – Claims Processing Activity April 1, 2024 Through September 30, 2024
To determine whether the Department of Healths eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers were processed in accordance with Medicaid requirements and resulted in correct payments to providers
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/medicaid-program-claims-processing-activity-april-1-2024-through-september-30-2024Annual Assessment of Market Orders for 2012, 2013, and 2014
… was to determine whether the Department of Agriculture and Markets (Department) has adequate procedures in place to … to its administration of Article 25 of the Agriculture and Markets Law. We performed our audit pursuant to legislative … and Development Program. Article 25 of the Agriculture and Markets Law authorizes the market orders and allows for the …
https://www.osc.ny.gov/state-agencies/audits/2015/05/07/annual-assessment-market-orders-2012-2013-and-2014Cost-Saving Ideas: Managing Workers' Compensation Costs
… a mandatory benefit. Local governments can get insurance for workers’ compensation in one of four ways: Purchase a … on various factors such as employee wages, level of risk for each job classification and your experience rating. You … different categories of risk, you could be paying more in premiums than is warranted. If your local government …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsState Comptroller DiNapoli Releases Audits
… Special Education Audit Initiative): Canarsie Childhood Center Inc. (CCC) – Compliance With the Reimbursable Cost Manual … of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (2020-S-56) Since 1996, the Westchester County …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits-0DiNapoli: Special Education Pre-K Provider Claimed Nearly $1 Million in Ineligible Expenses
… Learning Center Inc., claimed nearly $1 million in expenses that did not qualify for reimbursement from … including bonuses that were never paid to staff, liquor store purchases and holiday parties, according to an audit … ended June 30, 2013, DiNapoli’s auditors found $942,998 in reported costs that did not meet the state’s requirements …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-special-education-pre-k-provider-claimed-nearly-1-million-ineligible-expensesNorth Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… District (District) officials properly applied for all Smart Schools Bond Act (SSBA) allocations for eligible … District District officials properly applied for all Smart Schools Bond Act SSBA allocations for eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actComptroller DiNapoli, A.G. Schneiderman & Acting Tax Commissioner Manion Announce $4.3 Million Settlement With Owners of For-Profit School Network for Overcharging State; Failing To Pay Taxes
… Metropolitan Preschools, Inc.) and its president and owner Michael C. Koffler, together with his sons, Brian and Daniel … revealed a complicated leasing arrangement created by Michael Koffler and SDS with the purpose and effect of … Realty III, LLC, an entity created and controlled by Michael Koffler, entered into a lease for space for the …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-ag-schneiderman-acting-tax-commissioner-manion-announce-43-million-settlementEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… reported by providers on their annual CFR. To be eligible for reimbursement, the provider's reported costs must comply with … in costs that did not comply with SED’s requirements for reimbursement. The non-reimbursable costs included gifts, …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualMonterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period January 1, 2007, to July 31, 2012. Background … The purpose of our audit was to evaluate the Companys …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17