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Kinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities who are between three and four years of age. Kinderwise is … in unsupported costs for supplies, and $94 for bottled water and other items for staff that were not reimbursable. …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualCity of Newburgh – Budget Review (B20-6-12)
… shortfalls based on revenue estimates for sales and use tax. Budgeted overtime funding for firefighters ($1.2 … have exhausted at least 92.2 percent of its Constitutional Tax Limit (CTL). If the adopted levy increases to above 100 … in revenue. Review the revenue estimate for sales and use tax and amend as necessary. Pass a resolution to raise water …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12Pelham Union Free School District – Information Technology (2021M-134)
… - pdf ] Audit Objective Determine whether Pelham Union Free School District (District) officials established … Determine whether Pelham Union Free School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134New York's Prison Population Continues Decline, But Share of Older Adults Keeps Rising
… of older incarcerated individuals has grown from 7,511 in March 2008 to 7,586 in March 2021. As a percentage of the state’s shrinking … however, the older population has doubled. Nearly 1-in-4 (24.3%) of the state’s 31,262 incarcerated individuals …
https://www.osc.ny.gov/press/releases/2022/01/new-yorks-prison-population-continues-decline-share-older-adults-keeps-risingHomeless Outreach Program at the Long Island Rail Road
… Purpose To determine whether the Long Island Rail Road (LIRR) has appropriate oversight … over its homeless outreach services contract, and whether the LIRR has met its goal in assisting homeless clients to … appropriate shelters off MTA property. Our audit covered the period of November 1, 2015 to September 30, 2018. …
https://www.osc.ny.gov/state-agencies/audits/2019/01/16/homeless-outreach-program-long-island-rail-roadDiNapoli: Former Marbletown Fire Chief Sentenced for $101K Theft From the Department
… in the Wayne County Jail and five years of probation for stealing more than $101,000 from the department. He was … protect by stealing over $100,000 in fire department funds for his own profit,” DiNapoli said. “Thanks to our … District Attorney Callanan, he has been held accountable for his crimes and the money he stole will be recovered.” …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-marbletown-fire-chief-sentenced-101k-theft-departmentRecovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up)
… Objective To assess the extent of implementation of the eight recommendations included in our initial audit report, Medicaid Program – Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients … To assess the extent of implementation of the eight recommendations …
https://www.osc.ny.gov/state-agencies/audits/2026/02/26/recovering-managed-care-payments-inpatient-services-behalf-recipients-third-party-healthDiNapoli: Report Finds Persistent Problems at Long Island Power Authority
… action to improve oversight and accountability, strengthen consumer protections, and provide much-needed relief for … ratepayers do not benefit from regulatory oversight, access to information, and cost control mechanisms that other … of the Long Island office of DPS to include more robust consumer protection and advocacy provisions, as well as …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-report-finds-persistent-problems-long-island-power-authorityArchived: Legislative Session 2023–2024
… any contribution to a statewide elected official, a candidate for a statewide elected office, or their authorized … committee, during a certain restricted period; requires a candidate, officeholder, or political committee that receives …
https://www.osc.ny.gov/legislation/archived-legislative-session-2023-2024Medicaid Program – Medicaid Claims Processing Activity April 1, 2017 Through September 30, 2017
… for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their … newborn birth claims; $783,016 in improper fee-for-service claims for Medicaid recipients who were enrolled in a … and $172,052 in other overpayments for inpatient, clinic, practitioner, and referred ambulatory claims. By the …
https://www.osc.ny.gov/state-agencies/audits/2018/08/03/medicaid-program-medicaid-claims-processing-activity-april-1-2017-through-september-30-2017Hawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Westchester County, New York. Hawthorne provides preschool … 30, 2015, Hawthorne reported approximately $2.8 million in reimbursable costs on its CFR for one rate-based preschool … the fiscal year ended June 30, 2015, we identified $75,189 in ineligible costs that Hawthorne reported on its CFR for …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualInternal Control System Components
… period January 1, 2013 through August 11, 2015. Background In 1987, the Legislature passed the New York State … control, and issuing the Standards for Internal Control in New York State Government (Standards). The Standards form the minimum expectations for internal control in State agencies and public authorities and provide guidance …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsMedicaid Program – Payments for Death-Related One-Day Inpatient Admissions
… Purpose To determine whether the Department of Health (Department) … 2012. Background Effective December 1, 2009, responding to statutory changes enacted by the Legislature, the Department implemented a change to the Medicaid reimbursement methodology used to compensate …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/medicaid-program-payments-death-related-one-day-inpatient-admissionsMedicaid Program – Improper Payments for Ancillary Services Provided During Hospital Inpatient Admissions
… Department of Health's eMedNY system processes Medicaid claims for ancillary services in accordance with Medicaid … home health care are typical ancillary services. Medicaid claims for ancillary services are processed by eMedNY, the Department's automated claims processing and management information system. Claims …
https://www.osc.ny.gov/state-agencies/audits/2014/04/03/medicaid-program-improper-payments-ancillary-services-provided-during-hospital-inpatientElmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Elmcrest … its early education center. Elmcrest is authorized by SED to provide preschool education services to children with disabilities between the ages of three and … To determine whether the costs reported by Elmcrest Childrens …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualSafety at Stations (Follow-Up)
… Safety at Stations (Report 2016-S-91 ). About the Program Staten Island Railway (SIR) is a subsidiary of the … SIR is a separate operating unit, reporting to New York City Transit’s Department of Subways. SIR operates a …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/safety-stations-followSelected Wage Investigation Procedures (Follow-Up)
… in our sample (46%), investigators did not make first contact with the employer within 60 days of the case being … 13 cases for which more than 360 days passed before first contact occurred. We also identified 24 cases with no …
https://www.osc.ny.gov/state-agencies/audits/2024/02/16/selected-wage-investigation-procedures-followDiNapoli Releases Analysis of Enacted State Budget
… The Enacted Budget for State Fiscal Year (SFY) 2025-26 is projected to total $254 billion, a 5.2% increase in … spending will increase. All Funds spending in SFY 2025-26 is projected to total $254 billion, an increase of $12.5 … billion in SFY 2024-25. State Operating Fund spending is expected to grow 9.3%, continuing a recent trend of …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetDiNapoli Statement on Executive Budget Proposal
… few and put it back into the hands of ordinary citizens. In the coming weeks, my office will thoroughly review the …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposalNYC Budget Is Balanced but Risks Are Growing
… previously reported by the state Department of Labor), on par with gains in the two prior years and set an annual … mostly from a drawdown of unneeded reserves in the current fiscal year, resources from the citywide savings program and … growth and tax collections. The city’s financial plan for fiscal years 2020 through 2023 includes a general reserve of …
https://www.osc.ny.gov/press/releases/2019/03/nyc-budget-balanced-risks-are-growing