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Medicaid Program - Improper Payments to a Dentist (2012-S-52), 90-Day Response
To determine if Medicaid made improper payments for dental claims submitted by Dr. Prosper Bonsi.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s52-response.pdfLocal Sales Tax Collections, First Half 2013 to First Half 2014
Local Sales Tax Collections, First Half 2013 to First Half 2014
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollectionstable0714.pdfJustice Court Fund: Back to Basics for Town & Village Justice Courts
Print out presentation for more information.
https://www.osc.ny.gov/files/local-government/academy/pdf/jcf-back-to-basics-11-20-19.pdfVI.2.B Policies/Laws – VI. Budgets
… Appropriation (KK_APPROP) and Segregation (KK_SEG) and Project Parent (KK_PRJP) and Project Child (KK_PRJC). By using the generate parent … and how or when state funds are spent. State Finance Law (SFL) §24 , also known as “Budget Reform” …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsOpinion 88-45
… in the opinion. CAPITAL IMPROVEMENTS -- Financing of (bank line of credit unauthorized) LOCAL FINANCE LAW, §§20.00, … the Local Finance Law to borrow by the establishment of a line of credit with a bank but may issue capital notes to the … be permitted to draw against the entire amount of the line all at once or in increments. Interest would be payable …
https://www.osc.ny.gov/legal-opinions/opinion-88-45State Comptroller DiNapoli Releases Audits
… have been issued. Office for the Aging (OFA): Long-Term Care Ombudsman Program (Follow - Up) (2020-F-27) An audit … identified in the initial report. Office of Children and Family Services (OCFS): Access Controls Over Selected … for reimbursement. State Education Department (SED): Kids Unlimited, PT, OT & SLP, PLLC – Compliance With the …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-auditsUnnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… services contract with former New York State Council on the Arts Executive Director Heather Hitchens for necessity, propriety and … with State law and ESDC's internal contracting guidelines. The contract covered the period August 1, 2007 through … services contract 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 Comptroller DiNapoli Releases Audits
… $8.3 million from four leases at the World Trade Center (WTC) during the period June 2014 through November 2019. This …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsReporting Regulations 315.2 & 315.3
… term employee shall mean an individual performing services for the employer for which the employer has the right to control the means and … as to the means and methods of accomplishing the result. For purposes of this Part, when making a determination as to … The definitions and guidelines of Regulations 3152 and 3153 for NYSLRS employers …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153Cost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… is growing interest by citizens and local governments to explore consolidation of justice courts, when practicable. … Benefits of consolidation include, but are not limited to, maximizing services by pooling resources and streamlining … justice court matters arising in the village. What needs to happen The village board must abolish the office of …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… pays managed care organizations (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs pay for services their members require. In addition to the … one-time Supplemental Maternity Capitation Payment (SMCP) for the prenatal and postpartum physician care and hospital …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careCharter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… Purpose of Audit The purpose of our audit was to examine the School’s … for the purpose of enabling the School to engage in what are essentially commercial ventures. We question whether … if the Board had authority to approve the transfers, we were not able to assess the level of risk involved with the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Controlling Access to Student Grading Systems in School Districts (2015-MS-3)
… complete report - pdf] We also released six letter reports to the following School Districts: Arlington Central School … [pdf] . Purpose of Audit The purpose of our audit was to determine whether school districts are adequately … and monitoring user access. All districts had weaknesses in accessing, monitoring and reviewing audit logs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3DiNapoli: Former Halfmoon Supervisor Enters Guilty Plea to Two Felony Counts
… at any level of government, whether in our state Capitol or in the counties and towns within the Northern …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-halfmoon-supervisor-enters-guilty-plea-two-felony-countsHawthorne Foundation, Inc. - Compliance With the Reimbursable Cost Manual (2017-S-3)
To determine whether the costs reported by Hawthorne Foundation, Inc. on its Consolidated Fiscal Report were properly calculated, sufficiently documented...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s3.pdfPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (2017-N-5)
To determine whether Linden Plaza was procuring goods, supplies, and services at competitive prices and in accordance with applicable requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17n5.pdfThe 80/20 Housing Program (Follow-Up) (2018-F-18) 30-Day Response
To determine the extent of implementation of the recommendation in our initial audit report, The 80/20 Housing Program (2015-S-83).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f18-response.pdfDiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… sales tax collections in New York state totaled $23 billion in calendar year 2023, up 4.2%, or $919 million, from 2022, largely influenced … in local sales tax collections statewide moderated in 2023, following two years of double-digit increases,” … DiNapoli Local Sales Taxes Grew 42 to $23 Billion in 2023 …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… Wars Hall (VFW Hall), which is owned by the Town and used for election polling, such as accessible parking spaces with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42DiNapoli: Audit Finds up to $12.1 Million in Inappropriate Medicaid Payments
… department agreed with most of our recommendations and is working to fix the problems we have uncovered. It should … administered by the state Department of Health (DOH), is a federal, state, and locally funded program that provides … claims that were billed at a higher level of care than what was actually provided; and $77,861 in improper payments …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-audit-finds-121-million-inappropriate-medicaid-payments