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Medicaid – Federal Funding and New York
… of service. The federal government’s contribution is based on the federal medical assistance percentage ( FMAP ), which … Government, SFY 2016 – SFY 2025 Note: Pursuant to State law, the amount of county contributions has remained capped …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidRushville Hose Company, Inc. – Financial Oversight (2026M-16)
… forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix … it to our office within 90 days. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16Alternate Contribution Stabilization Program
… in the Alternate Program, their contributions are based on the graded rate system regardless of whether they choose … any future amortizations that they intended to make. A new law enacted in April 2023 allows employers who have … graded rates using the methods established by the law enacting the Alternate Program. NYSLRS determines what an …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programRecovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third Party Health Insurance (2020-S-39) 180-Day Response
To determine whether Medicaid overpayments for pharmacy services on behalf of managed care recipients who had third-party health insurance were appropriately recovered.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s39-response.pdfMedicaid Program: Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State (2022-S-42) 180-Day Response
To determine if the Department of Health (DOH) improperly paid Medicaid managed care premiums on behalf of members who resided outside of New York.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22s42-response.pdfDiNapoli Finds Opportunities for Improved NYPD Hate Crimes Reporting
… They also found the NYPD conducted no centralized analysis on how to best use its resources to fight these crimes, … P. DiNapoli. The Comptroller released a separate audit on how the Division of Criminal Justice Services (DCJS) … state Hate Crimes Act of 2000 (Act) requires all New York law enforcement agencies to collect and report statistics on …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-finds-opportunities-improved-nypd-hate-crimes-reportingThe Survivor’s Benefit Program for New York State Employees
… following requirements at the time of your death: You were on the State payroll for at least 90 days out of the 120 days … You have at least one year of State service and die while on the State payroll following your return from an authorized … and is not a substitute for any New York State or federal law. For specific information about your benefits, please …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-nys-employeesDiNapoli: Springport Town Clerk Faces Criminal Charges
… Waldron was arrested today for allegedly trespassing on a town computer to boost her retirement benefits with the … pleaded not guilty and is due back in Aurelius Town Court on June 28. Waldron’s actions were exposed during the … Waldron was arrested today for allegedly trespassing on a town computer to boost her retirement benefits with the …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-springport-town-clerk-faces-criminal-chargesDiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
… Court while the other court clerk – his mother – was on sick leave, according to State Comptroller Thomas P. … spending, public authority financial data and information on 1300,000 state contracts, visit Open Book New York . The … Justice Court while the other court clerk his mother was on sick leave according to State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-feesDiNapoli: MTA Budget Outlook Improves
… The Metropolitan Transportation Authority (MTA) is on stronger financial footing than seven months ago with $1.9 … scheduled fare increase for the MTA to refocus its efforts on reducing waste, which could go a long way toward easing the financial burden on commuters.” Since February, the MTA has eliminated the …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesIX.12.C State Responsibility – IX. Federal Grants
… partners with the Office of the State Comptroller (OSC) on virtually all aspects of implementation. OSC is … firm to assist state agencies with CMIA implementation on an as-needed basis, and provides for payment or receipt of … outside the control of individual state agencies. However, on rare occasion inefficient cash management practices by one …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by Former Met Council CFO in $9M Kickback Scheme
… former chief financial officer of the Metropolitan Council on Jewish Poverty (Met Council). Friedman pleaded guilty to … previously pleaded guilty in the case. Further information on the case is available here . “Herb Friedman abused his … each $20,000 to $30,000 per year, but the inflated amount on the insurance policies increased over time, with Rapfogel …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-met-council-cfo-9m-kickbackDynamic Center Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs submitted by Dynamic Center Inc. on its Consolidated Fiscal Report were properly calculated, … rates set by SED. Dynamic’s reimbursement rate is based on financial information, including costs, it reports to SED on its annual Consolidated Fiscal Report (CFR). Costs …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/dynamic-center-inc-compliance-reimbursable-cost-manualADAPT Community Network – Compliance With the Reimbursable Cost Manual
… known as United Cerebral Palsy of New York City, Inc., on its Consolidated Fiscal Reports (CFRs) were reasonable, … Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on ADAPT’s CFR for the fiscal year ended June 30, 2015, and … known as United Cerebral Palsy of New York City Inc on its Consolidated Fiscal Reports were reasonable necessary …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualComptroller DiNapoli Releases State Audits
… made $15.6 million in improper managed care payments on behalf of 14,899 recipients who, by state law, were precluded from enrollment in managed care programs. … United's payments to medical providers are based, in part, on procedure codes billed on claims that indicate the medical …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0Local Government – 2022 Financial Condition Report
… and fire districts, which are the class most dependent on real property taxes, received $803 million (91 percent). Counties are least reliant on property taxes, which represent 23 percent ($5.8 billion) … tax cap calculation involves a multi-step formula. The law also includes provisions for a local government to …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentGreat Neck Park District – Capital Assets (2025M-27)
… a result, the park supervisors tracked equipment based on their understanding of verbal procedures provided by the … did not physically tag equipment or record tag information on the inventory list. We reviewed all 30 equipment assets … forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and standards are included in …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27DiNapoli: Audit Recommends Stronger Oversight of NYC’s Artificial Intelligence Programs
… hope the city’s Office of Technology and Innovation acts on my office’s recommendations to help ensure the AI being … incomplete and remain unfinished today. Separately, Local Law 35, enacted Jan. 15, 2022, mandates agencies disclose the … Office. DiNapoli’s audit looked at governance policies on AI use at four agencies: the Administration for Children’s …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-audit-recommends-stronger-oversight-nycs-artificial-intelligence-programsMaternal Health (Follow-Up)
… press release, nationally, severe morbidity cases are on the rise, increasing from 146.8 per 10,000 discharges in … these alarming rates, New York established the Taskforce on Maternal Mortality and Disparate Racial Outcomes … mortality review board (Board). In 2019, Public Health Law Section 2509 officially established the Board and an …
https://www.osc.ny.gov/state-agencies/audits/2026/04/16/maternal-health-followState Agencies Bulletin No. 2444
… or One, Big, Beautiful Bill Act (OBBBA), became Public Law 119-21 on July 4, 2025. The OBBBA amends the Internal Revenue Code … -- that is required by the FLSA and that is reported on an IRS Form W-2, Form 1099, or other specified statement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2444-newly-created-process-report-flsa-compensatory-time-earned-lieu