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The Arc Franklin-Hamilton d/b/a The Adirondack Arc – Compliance With the Reimbursable Cost Manual
… the costs reported by The Arc Franklin-Hamilton d/b/a The Adirondack Arc (Adirondack) on its Consolidated Fiscal Reports (CFRs) were …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/arc-franklin-hamilton-dba-adirondack-arc-compliance-reimbursable-cost-manualJohnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… [read complete report - pdf] Audit Objective Determine whether Johnson City Central … not have been received. Two of the 15 therapists did not schedule makeup sessions, and some therapists did not always … Recommendations Establish procedures to ensure providers schedule appropriate sessions for students with IEPs. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andDiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… 2017 through October 2022, Gritman stole $117,194 in pension benefits from the New York State and Local Retirement … “Timothy Gritman hid his father’s death to collect his pension and Social Security payments for more than four … will continue to hold anyone who seeks to defraud the pension system accountable no matter who or where they are.” …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityBaldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… and for legitimate District purposes. Key Findings Of the 279 credit card purchases made during our audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27CUNY Bulletin No. CU-461
… a letter and a copy of Prior Year Social Security and Medicare Tax Refund Certification ( Form AC 3206 ), to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-461-retroactive-pre-tax-transit-adjustmentState Agencies Bulletin No. 1230
… period of January 1, 2012 through December 31, 2012. Also, as a result of ATRA, the IRS released additional annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1230-retroactive-pre-tax-transit-adjustmentUnitedHealthcare – 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.pdfComptroller 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
… special education programs to be exploited for personal financial gain. These defendants used their programs as a way … unrecoverable expenses—such as lobbying and legal fees—and accounting errors, among other erroneous charges. As part of … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-ag-schneiderman-acting-tax-commissioner-manion-announce-43-million-settlementState Comptroller DiNapoli Releases Audits
… not yet developed a written, comprehensive statewide plan for implementing the program. In a follow up, auditors found … $2.6 million in inappropriate payments made to providers for evaluation and management services for surgery patients from Jan. 1, 2012 to March 31, 2017. …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsBrighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… by adequate documentation and a proper use of District money. Key Findings The Board and District officials could … of approximately $169,000 were a proper use of District money. Travel and car rental costs of approximately $58,000 … have been unnecessary and/or an improper use of District money. The District could have saved up to $17,000 had the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60DiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… bank account,” said DiNapoli. “It’s disappointing that my office continues to uncover lax oversight and misuse of … and receives the majority of its funding through real property taxes. DiNapoli’s audit revealed district officials …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-giftsDiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… of the contract, including pricey rooms at the Carlyle Hotel and a “team dinner” that included cocktails, according … the allowable U.S. General Services Administration and New York state dinner rates; An alleged ‘travel expense’ of …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabsTravel Advisory No. 4
… in the Statewide Financial System (SFS) will be updated to make the following fields mandatory on the expense report … The implementation of these mandatory fields is expected to coincide with the SFS Summer Release scheduled for Monday, August 21, 2017. To prepare for implementation, all expense reports submitted …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/4-expense-report-mandatory-header-fieldsState Comptroller DiNapoli Releases Audits
… for reimbursement. State Education Department (SED): Wayne County Chapter NYSARC, Inc. (ARC Wayne) – Compliance With the Reimbursable Cost Manual (2020-S-30) ARC Wayne is a not-for-profit organization located in Wayne …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… New York City-based not-for-profit organization authorized by SED to provide full-day Special Class, half-day Special … Skills and pays for its services using rates established by SED. For the three fiscal years ended June 30, 2018, … government financial records, track state contracts, and find commonly requested data. … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-auditsLife Skills Home Training Tutorial Program for Preschoolers, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. For the purposes of this report, these programs are collectively referred to … approximately 279 students. The New York City Department of Education refers students to Life Skills and pays for its …
https://www.osc.ny.gov/state-agencies/audits/2021/12/17/life-skills-home-training-tutorial-program-preschoolers-inc-compliance-reimbursable-costDiNapoli: Former Medical Office Manager Arrested for Scheme to Defraud the New York State Health Insurance Plan
… Bradshaw, an officer manager for numerous doctors’ offices in Manhattan, for her alleged role in a long-term scheme to defraud the New York State Insurance … whom she worked, but the services actually never occurred. On the claim forms submitted to NYSHIP, Bradshaw certified …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-former-medical-office-manager-arrested-scheme-defraud-new-york-state-health-insurance-planHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… in ineligible personal service compensation costs for bonus payments made without having a written policy detailing … used to determine the performance evaluation rating for bonus issuance, and for unsupported hours worked. $407 in …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualSt. Mary’s Hospital for Children, Inc. – Compliance With the Reimbursable Cost Manual
… served approximately 131 students. To be eligible for reimbursement, reported costs must comply with the RCM … costs reported on St. Mary’s CFR and to St. Mary’s tuition reimbursement rates, as warranted. Remind St. Mary’s …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/st-marys-hospital-children-inc-compliance-reimbursable-cost-manualDiNapoli Releases Report on State Spending to Implement Raise the Age Law
… appropriated $1.71 billion through State Fiscal year (SFY) 2025 to help counties implement the provisions of the “Raise … the age of criminal responsibility as an adult from 16- to 18-years-old. The law was phased in over two years. As a … and was therefore not included in the analysis. As of SFY 2025, state appropriations for RTA included $160 million for …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-report-state-spending-implement-raise-age-law