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Selected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… has a tracking system that accurately accounts for all its properties, including all leases; whether it has identified … it has followed required procedures in the leasing of its properties. This audit covered the period January 1, 2014 … The PANYNJ uses two systems to track the status of its properties and to track rent and revenues – SAP and YARDI. …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… period January 1, 2010, to July 31, 2012. Background The Niagara Falls Housing Authority is a municipal housing … the purpose of providing housing services in the City of Niagara Falls in accordance with the rules and regulations … Niagara Falls Housing Authority CompensationRelated Payments …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorFormer Village of Candor Mayor Pleads Guilty to Stealing From the Village
… I appreciate the work of Comptroller Thomas P. DiNapoli’s team, Tioga County District Attorney Martin, and our members. … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-villageDiNapoli: Former Chief of Border City Hose Company Pleads Guilty to Stealing Company Funds and Repays More Than $18,000
… plea of John Morabito, former chief of the Border City Hose Company, for theft of $18,772 from the company. “Mr. … “ At a time when funding for our Fire Departments and Hose Companies is so important, restoring the funding, … the community.” Morabito, 71, served as chief of the Hose Company, which is one of two fire companies in the …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-chief-border-city-hose-company-pleads-guilty-stealing-company-funds-and-repays-moreDiNapoli: Local Sales Tax Collections Grew 12.7% to $22.1 Billion in 2022
… weak collections from the same quarter in 2021, when COVID infection rates were peaking, public vaccinations had not been fully rolled out and travel …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-127-221-billion-2022UnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims (2018-S-60) 180-Day Response
To determine whether UnitedHealthcare (United) paid claims using reasonable and customary (R&C) reimbursement rate schedules that did not correlate with the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s60-response.pdfMedicaid Program – Medicaid Overpayments for Medicare Advantage Plan Services (2017-S-46) 90-Day Response
To determine if the Department of Health overpaid health care providers’ Medicaid claims for services also covered by Medicare Advantage plans.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s46-response.pdfMedicaid Program: Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance (2016-S-60)
To determine whether the Department of Health (Department) made Medicaid mainstream managed care premium payments on behalf of individuals who had ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s60.pdfDiNapoli: Court Clerk Pleads Guilty to Stealing More Than $10,000 in Fines
… guilty to petit larceny after a joint investigation by the Office of the State Comptroller and the St. Lawrence County … guilty in Canton Town Court on Wednesday. DiNapoli’s office and a Sheriff’s investigation revealed that the money … “I want to thank the St. Lawrence County Sheriff’s Office and the St. Lawrence County District Attorney’s Office …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-court-clerk-pleads-guilty-stealing-more-10000-finesNew York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up) (2023-F-30)
To assess the extent of implementation of the four recommendations included in our initial audit report, New York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Use Services for Ineligible Members (Report 2021-S-18).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f30.pdfXIII.2.A Expense Report Mandatory Header Fields – XIII. Employee Expense Reimbursement
… start location and destination location of the travel event, and start and end dates and times of the travel event and/or expense. Described below are the mandatory … from the drop down menu that best pertains to the travel event. Destination Location Enter the street address of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2a-expense-report-mandatory-header-fieldsColesville-Windsor Fire District – Board Oversight (2025M-74)
… Understanding the Audit Area The Board, being responsible for the general management and control of the District’s … District’s financial operations were adequately accounted for and reported. In addition, the District faced an increased risk of theft, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74State Comptroller DiNapoli Releases Audits
… across the state were qualified and had completed required training. The follow-up audit found that Department officials … education provider located in Roosevelt. Among other programs, CPN provides preschool education services to young … the New York City Administration for Children’s Services’ Early Learn program. Auditors found that on its annual …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsOpinion 96-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … opinion. CONFLICTS OF INTEREST-- Insurance Transactions (town supervisor placing insurance through same agency through … from participating in the proceedings (see Cahn v Planning Board of the Town of Gardiner , 157 AD2d 252, 557 …
https://www.osc.ny.gov/legal-opinions/opinion-96-6DiNapoli: State Pension Fund Value $194.3 Billion
… estate and real assets (9.66 percent) and absolute return strategies and opportunistic alternatives (3.85 percent). The …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionMTA’s Paratransit Program: An Overview
Costs for the Metropolitan Transportation Authority’s (MTA) program to provide transportation services for people with disabilities have declined in recent years, in part due to the MTA’s move to alternative transit services that provided $102.7 million in savings in 2022.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2024.pdfImproper Medicaid Payments for Misclassified Patient Discharges (Follow-Up) (2022-F-21) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, Improper Medicaid Payments for Misclassified Patient Discharges (Report 2020-S-8).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f21-response.pdfOverpayments for Services Also Covered By Medicare Part B (Follow-Up) (2015-F-4), 30-Day Response
We have followed up on the actions taken by officials of the Department of Health (Department) to implement the recommendations contained in our audit report, O
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f4-response.pdfAstor Services for Children & Families - Compliance With the Reimbursable Cost Manual (2014-S-66)
We conducted an audit of the expenses submitted by Astor Services for Children & Families (Astor) to the State Education Department (SED) for purposes of establ
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s66.pdfOverpayments of Claims for Selected Professional Services (Follow-Up) (2013-F-14), 30-Day Response
We have followed up on the actions taken by officials of the Department of Health (Department) to implement the recommendations contained in our audit report,
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f14-response.pdf