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Village of Leicester – Financial Management (2025M-7)
… complete report – pdf] Audit Objective Did the Village of Leicester (Village) Board of Trustees (Board) effectively … the Village’s fund balance or adopt realistic budgets. As a result, officials maintained unrestricted fund balance … State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7DiNapoli: Former Marbletown Fire Chief Arrested for Stealing Over $100K From Department
… for stealing $101,000 from the Marbletown Volunteer Fire Department in Newark, New York. “William Storrs was elected … advantage of these positions to mislead and betray his department and community,” DiNapoli said. “Storrs allegedly stole funds meant to support the department and used them for his own personal needs. Thanks …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-marbletown-fire-chief-arrested-stealing-over-100k-departmentImproper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Follow-Up)
… the initial report. Also, although OMIG is now receiving reports as required by its contract with Gainwell, including … efforts, OMIG was unable to provide evidence it used these reports to monitor the completeness and timeliness of …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/improper-fee-service-pharmacy-payments-recipients-third-party-health-insurance-followAdministration of Non-Competitive and Limited-Competition Contracts
… whether the Administration for Children's Services (ACS) properly awarded, extended, and renewed non-competitive … contracts with vendors. We also assessed the adequacy of ACS's monitoring of contractor services. The audit covered … years ended June 30, 2013. Background The mission of ACS is to protect and promote the safety and well-being of …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsUnnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… with former New York State Council on the Arts Executive Director Heather Hitchens for necessity, propriety and … appointed Heather Hitchens to the position of Executive Director of the Council. Ms. Hitchens' appointment took … with former New York State Council on the Arts Executive Director Heather Hitchens f …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsState Agencies Bulletin No. 1132
… of the availability of the 2011 Form W-2 Wage and Tax Statement Reissue functionality in PayServ, and to provide … available until December 2012. The words “Reissued Statement” will automatically print on both pages. Reminder: … W-2” button at the bottom of the page. The Form W-2 statement for the calendar year 2011 will appear. Note: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1132-automated-process-reissued-2011-form-w-2-wage-and-tax-statementOpinion 96-12
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Fiscal Year (change only by … its fiscal year from a calendar year to a year ending in February or March. You indicate that the change would … the thirty-first day of December". There is no provision in the Town Law or any other State statute which authorizes a …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Opinion 91-43
… asked us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You suggest that the two are … other than the town clerk. We did not suggest in 34 Opns St Comp, 1978, p 6, supra , however, that the statutory …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Tuition Assistance Program – CUNY York College
… Purpose To determine whether York College complied with the Education Law and the Commissioner … students for State financial aid. Background York College (York) is a senior college within the City University of New York (CUNY). It was … Determine whether York College complied with the Education Law and the Commissioner …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-collegeUpstate Medical University's Billing Practices
… of the most prevalent human diseases, such as cancer, diabetes, and heart disease. Its overarching mission is to … with over 30 insurance carriers to provide health care for their insured members. All hospitals operate knowing that … claims will be denied, and payments might not be obtained for services. Insurance carriers may deny payment for a …
https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practicesPerformance Incentive Program
… the Rochester-Genesee Regional Transportation Authority’s Performance Incentive Program uses reasonable criteria to measure employee performance and whether incentive awards are warranted and … and Seneca counties. Since 2005, the Authority has had a Performance Incentive Program (Program) to reward its …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programMedicaid Program – Medicaid Claims Processing Activity April 1, 2014 Through September 30, 2014
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … 2014, eMedNY processed about 164 million claims, resulting in payments to providers of about $25 billion. The claims are …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-medicaid-claims-processing-activity-april-1-2014-through-september-30-2014Tuition Assistance Program – DeVry College
… certifying students for State-funded Tuition Assistance Program (TAP) awards. Background Founded in 1931, DeVry … at DeVry’s New York campuses. TAP is an entitlement program designed to provide funds for paying tuition costs to … Related Audits/Reports of Interest Tuition Assistance Program - New York Career Institute (2013-T-1) Tuition …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-collegeComptroller DiNapoli and A.G. Schneiderman Announce Indictment of Former West Ghent Volunteer Fire Company Treasurer for Allegedly Embezzling Fire Company Money
… (46), for allegedly embezzling over $55,000 from the West Ghent Volunteer Fire Company. An indictment unsealed … Thomas P. DiNapoli said. "But Gail Cesternino, then West Ghent's VFC secretary/treasurer, allegedly fleeced her … 46 for allegedly embezzling over $55000 from the West Ghent Volunteer Fire Company …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-former-west-ghent-volunteer-fire-companyMedicaid Program – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… During this period, Davis Ethical was owned and operated by William Davis, a licensed pharmacist. Pursuant to … there have been several investigations of Davis Ethical by oversight authorities, including the Nassau County … Activity April 1, 2010 through September 30, 2010 (2010-S-15) Department of Health: Rebates and Discounts on …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/medicaid-program-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyOversight of Transportation Services and Expenses (Follow-Up)
… trucks) and large transportation (e.g., inmate buses, tractor trailers) vehicles. Many of DOCCS’s employees operate … (Contract) for fleet management and repair services. DOCCS is responsible for periodically reviewing a sample of …
https://www.osc.ny.gov/state-agencies/audits/2024/07/31/oversight-transportation-services-and-expenses-followDiNapoli: Motor Vehicle Fatalities Rise Sharply in NY
… accidents have declined, according to a report released today by New York State Comptroller Thomas P. DiNapoli. … DiNapoli said. “While there are fewer drivers on the road and vehicle safety features have greatly improved, more fatal crashes are occurring. As New Yorkers hit the road for the Fourth of July holiday and summer vacations, …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-motor-vehicle-fatalities-rise-sharply-nyNY State Comptroller DiNapoli Announces Responsible Workforce Management Policy for Private Equity Investments
… announced the Fund’s adoption of its Responsible Workforce Management Policy and Principles (Policy). As part of the … Policy will require an evaluation of relevant workforce management policies and practices. DiNapoli will discuss the … today. “The Fund is dedicated to championing workforce management best practices because they have the ability to …
https://www.osc.ny.gov/press/releases/2024/04/ny-state-comptroller-dinapoli-announces-responsible-workforce-management-policy-private-equityNY State Comptroller Thomas P. DiNapoli Statement on the SEC's Adoption of Climate Change Disclosure Rule
… statement on the Securities and Exchange Commission’s (SEC) adoption of the Climate Change Disclosure Rule: “This is … associated with climate change. “Today’s action by the SEC will greatly improve the state pension fund's ability to … zero by 2040. “For nearly 15 years, I have called on the SEC to mandate the disclosure of climate risk information to …
https://www.osc.ny.gov/press/releases/2024/03/ny-state-comptroller-thomas-p-dinapoli-statement-secs-adoption-climate-change-disclosure-rulePurchasing and Procurement Practices (Follow-Up)
… (Report 2020-S-67 ). About the Program The New York Racing Association, Inc. (NYRA) is a not-for-profit … at commercially reasonable levels and in accord with racing and wagering industry standards. Because NYRA operates its racing operations at a deficit, it is imperative that its …
https://www.osc.ny.gov/state-agencies/audits/2024/01/18/purchasing-and-procurement-practices-follow