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Medicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… The Medicare program covers physical, occupational, and speech therapy services, as well as prescription drugs. When … $18.6 million was paid for physical, occupational, and speech therapy services provided by licensed therapists. …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareTown of York – Budgeting and Financial Oversight (2014M-181)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices and financial … policies and procedures or long-term financial plans to govern the budget process or the appropriate level of fund balance to be maintained in each fund. As a result, the Board did not …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Town of Reading – Financial Management (2013M-217)
… the Town’s financial condition and budgeting practices for the period January 1, 2010 through August 31, 2013. … to be maintained. Additionally, the Board has no policy for developing accurate budget estimates. Because the Board … in the general fund and 93 percent in the highway fund for the ensuing year’s appropriations. The Town comingled …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217XI.7.C Deferred Payment Arrangements – XI. Procurement and Contract Management
… resulting from Deferred Payment Arrangements (DPAs). The Division of the Budget has established policies and … how the final repayment arrangement was determined. The NYS Contract number assigned to the repayment agreement by … Customer Contracts Module of the SFS using the appropriate Audit Type. For additional instruction on this topic, visit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7c-deferred-payment-arrangementsAlternatives For Children – Compliance With the Reimbursable Cost Manual
… (Alternatives) on its Consolidated Fiscal Reports (CFR) were properly calculated, adequately documented, and … The audit covered expenses reported on Alternatives’ CFR for the fiscal year ended June 30, 2015, and certain … costs that Alternatives reports to SED on the annual CFR. To be eligible for reimbursement, reported costs must …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/alternatives-children-compliance-reimbursable-cost-manualUse of New York State Snowmobile Trail Development and Maintenance Funds
… Purpose To determine whether the New York State Snowmobile Trail Development and Maintenance Fund is used for its … (Parks) to prepare a plan to service the snowmobile trail miles in New York State and established the means to fund a statewide snowmobile trail system. In 1989, Parks completed the plan and the use …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-fundsRivendell School – Compliance With the Reimbursable Cost Manual
… Reports (CFRs) were properly documented, program-related, and allowable pursuant to the State Education Department’s … to children with disabilities between the ages of three and five years. During the 2013-14 school year, Rivendell … students to Rivendell based on clinical evaluations, and the municipality pays for the services Rivendell provides …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualNYS Pension Fund Launches Review of Integrated Oil & Gas Companies
… (Fund) is evaluating 28 publicly traded integrated oil and gas companies to determine if they are prepared for the … to transition to the emerging net zero economy. “Oil and gas companies face significant and complex economic, … do not have viable plans to adapt.” Integrated oil and gas companies – including ExxonMobil, Chevron, Shell, BP and …
https://www.osc.ny.gov/press/releases/2022/08/nys-pension-fund-launches-review-integrated-oil-gas-companiesState Agencies Bulletin No. 1945.1
… Compensation Cases Employees with a Workers’ Compensation injury related to an assault are entitled to two years of … absence is due to an assault-related Workers’ Compensation injury and the employee is moved to LOA/SKL after the first … Code of CAL is still absent due to a Workers’ Compensation injury at the end of their contract year, the agency must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19451-process-changes-workers-compensation-leave-payservXII.5.F Payment Dates and Terms Overview – XII. Expenditures
… the Schedule Due field. Default Basis Date Effective April 1, 2018, the default Basis Date for vendors classified as … on vendor location, please refer to Chapter X, Section 4.D – Location . Agencies requesting a change to the default … to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with your SFS user ID and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5f-payment-dates-and-terms-overviewTown of Dayton – Audit Follow-Up (2019M-189-F)
… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in … The purpose of our review was to assess the Town of Daytons Towns progress as of November 2024 in implementing …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fXI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… projects, regardless of fund source, for expenditures related to: Construction or acquisition of capital …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewNew York City Airport Lease
… were made. The Port Authority has not used the Aqueduct Parcel, a 26-acre parking lot adjacent to the Aqueduct race … from using (or permitting the use of) the Aqueduct Parcel for any purpose other than employee and long-term … Under the terms of the lease, if the entire Aqueduct Parcel was not used for the purpose required by the lease, …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseDiNapoli Releases Report on Nonprofit Industry
… of nonprofits increased nationally between 2017-2022, they declined in New York and the number of jobs also fell by … to ensure state agencies process contracts and payments for nonprofits on time, so they can carry out the work on … 2023 were processed late. A high share of late contracts is not a recent phenomenon; late contracts have been a …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryOpinion 91-27
… classification governed by prescribed conditions related to the subject of the statute (see, e.g., Rozler v …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Opinion 91-5
… indebtedness after the incorporation of a village which is coterminous with the town. Indebtedness of the town which … indebtedness after the incorporation of a village which is coterminous with the town. You also ask what portion, if any, of the town indebtedness outstanding at …
https://www.osc.ny.gov/legal-opinions/opinion-91-5DiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… audits and investigations have led to more than 90 arrests and $18 million in ordered restitution since 2011. …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsState Comptroller Thomas P. DiNapoli Statement on State Budget for State Fiscal Year 2023-24
… " The state budget makes important investments in education and … care, and provides significant, recurring funding to the MTA that will help close budget gaps. The Governor has … The state budget makes important investments in education and …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-thomas-p-dinapoli-statement-state-budget-state-fiscal-year-2023-24Montauk Fire District – Board Oversight (2024M-117)
… were not authorized by the Board. The District’s LOSAP point system was inconsistent with New York State General Municipal Law (GML) in several aspects, potentially … the close of the fiscal year. Review and amend the LOSAP point system, as necessary, to ensure conformity with GML. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117DiNapoli: Participation in New York's 30% School Lunch Reimbursement Program Can Be Increased With Improved Administration
… determining its valued incentive program.” Assemblymember Anna Kelles (D-Ithaca) said , “The 30% New York School Lunch …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-participation-new-yorks-30-school-lunch-reimbursement-program-can-be-increased-improved