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Medicaid Program – Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program
… Objective To determine whether the Department of Health (Department) made improper payments for claims in violation of federal and State requirements related to ordering, … The New York State Medicaid program provides a wide range of medical services to those who are economically …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-payments-services-related-ordering-prescribing-referring-orTitle V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (Follow-Up)
… included in our initial audit report Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund … Environmental Protection Agency established an operating permit program (Program) under Title V of the federal Clean … sources subject to the Program must obtain an operating permit and pay annual fees established by the Act. The …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balance-eightState Comptroller DiNapoli and DFS Acting Superintendent Asrow Designate New Banking Development District to Support Community Banking in the Butternut Valley
… and credit union branches across the State where there is a demonstrated need for banking services. DFS administers the program and … through access to nearby, affordable banking services. I’m proud to partner with the Department of Financial …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-and-dfs-acting-superintendent-asrow-designate-new-banking-developmentLead Poisoning Prevention Program
… Objective To determine if the Department of Health has provided adequate oversight of the Lead Poisoning Prevention Program. Our audit covered … risk to children. Lead poisoning is most often the result of inhaling or ingesting lead-contaminated dust. The … To determine if the Department of Health has provided adequate oversight of the Lead …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programOpinion 92-55
… of the private owners, a village employee to perform testing of water within a private water system for purposes … of the private owners, a village employee to perform testing of the water within the private water system for the … of the private owners a village employee to perform testing of the water within the private water system for the …
https://www.osc.ny.gov/legal-opinions/opinion-92-55State Agencies Bulletin No. 1119
… 2011, employees who leave State service after having any temporary reductions made to Compensation as the result of … Reduction Plan but prior to the full repayment of such temporary reductions, shall receive a lump sum payment upon … bargaining units who leave State service after having any temporary reductions made as the result of the PEF, M/C or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1119-repayment-2011-2012-deficit-reduction-plan-employees-represented-publicManhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… disbursements. The Assistant Superintendent for Business (ASB) is responsible for overseeing the financial operations … and completing wire transfers, which are reviewed by the ASB and claims auditor. Audit Summary While the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Bedford Central School District – Medicaid Reimbursement (2025M-43)
… Board of Education (Board) that is responsible for the oversight and general management of financial and … speech and occupational therapy provided to 658 students with IEPs, 110 of which received services eligible for … State aid payment. Audit Summary According to a District official, the District has never filed claims for Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43Opinion 88-33
… or statutory amendments that bear on the issues discussed in the opinion. SEWER DISTRICTS -- Construction (of laterals … to §199 of the Town Law where the laterals were described in the original plans for the district or where the cost of … make provision for their construction. Therefore, it is clear that the district was formed with the intent that these …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 88-30
… or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- Assessments (properties … property owners to connect to a district water system in the proper exercise of its police powers. (2) The costs of … raised by user charges, a charge upon all the properties in the district. This is in response to your inquiry …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Record of Activities (ROA) – Reporting Elected and Appointed Officials
… were worked. But, for those who don’t, determining the number of days they’ve worked requires a different process. … are not work-related from the calculation of the average number of days worked per month. Appropriate Work Examples Answering constituent phone calls Attending municipality-sponsored events …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaOpinion 2001-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … FIRE INSURANCE TAXES -- Particular Uses (purchase of personal computer, facsimile machine and refrigerator for fire department use) INSURANCE LAW §§9104, 9105: Unless otherwise provided by special act, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Southwestern Central School District – Claims Audit (2025M-34)
… (District) Board of Education’s (Board) appointed claims auditor properly audit claims prior to payment? Audit Period … a school district before they are paid or appoint a claims auditor to assume the board’s powers and duties to audit and … the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34State Comptroller DiNapoli Releases School District Audits
… leave records contained errors. As a result: $14.1 million of (97%) salary and wage payments were disbursed without authorization. For four of nine employees that had separation payments, unused leave … incorrectly calculated — resulting in over/underpayments of $7,430. Two administrators received leave valued at …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1Lawrence Union Free School District – Financial Management (2025M-115)
… manage fund balance? Audit Period July 1, 2021 – June 30, 2025. We extended our audit period back to July 1, 2019 to review real property tax trends and forward to October 30, 2025 to review the District’s 2024-25 fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Claims Processing Activity October 1, 2020 Through March 31, 2021 (2020-S-54)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s54.pdfClaims Processing Activity April 1, 2020 Through September 30, 2020 (2020-S-22) 180-Day Response
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s22-response.pdfClaims Processing Activity April 1, 2020 Through September 30, 2020 (2020-S-22)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s22.pdfEssential Policy Elements – Travel and Conference Expense Management
… when developing or updating your policy. This list is not exhaustive and other elements, pertinent to your … and training and to incur other travel expenses for which prior approval is required. A listing of travel … rates for employee use of personal vehicles while on official business, including a requirement that employees …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsMattituck Fire District – Claims Audit (2025M-48)
… [read complete report – pdf] Audit Objective Did the Board of Fire Commissioners (Board) of the Mattituck Fire District (District) effectively audit … 30, 2024 Understanding the Audit Area An effective audit of claims is often the last line of defense for preventing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48