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Improper Medicaid Payments for Misclassified Patient Discharges (Follow-Up)
… in our initial audit report, Improper Medicaid Payments for Misclassified Patient Discharges (Report 2020-S-8 ). … Related Groups (DRG) methodology to reimburse hospitals for inpatient medical care. The DRG methodology classifies … and severity of illness, which provides the basis for calculating the reimbursement. When a hospital bills …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/improper-medicaid-payments-misclassified-patient-discharges-followCity of Ogdensburg – Budget Review (B3-16-20)
… $1 million for general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not … for operating expenses, but included a 31.8 percent tax rate increase. Neither option included the appropriation … option. The budget option with the 31.8 percent property tax increase would put the City at approximately 97.5 percent …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Erie Community College – Board Oversight and Management of College Resources (2015M-212)
… for establishing salaries and authorizing benefits for senior executives and was allowed to do so without adequate … all salaries, compensation and fringe benefits provided to senior executives. Procure professional services using a …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesVillage of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… Village officials and credit card usage for the period June 1, 2010, through April 30, 2012. Background The Village … of the Village. The general fund expenditures for the 2011-12 fiscal year were approximately $2.1 million. Key Findings … in most instances there were no credit card receipts to show whether items purchased were appropriate Village …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198East Ramapo Central School District – Budget Review (B21-5-4)
The objective of this review was to provide an independent evaluation of the East Ramapo Central School Districts Districts proposed budget for the 202122 fiscal year
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Accidental Death Benefit – Article 14 Benefits
… Learn more about escalation. ) The benefit is paid to your beneficiaries, in this order: To your surviving spouse, … age 21. The benefit will be divided equally among the beneficiaries in any one category if you have more than one … will be paid to the last eligible beneficiary or beneficiaries. If none exists, the benefit will be paid to …
https://www.osc.ny.gov/retirement/publications/1644/accidental-death-benefitDiNapoli: Long Island Woman Arrested for Stealing Deceased Father's NYS Pension and Medicare Benefits
… New York State Comptroller Thomas P. DiNapoli and Nassau County District Attorney Anne T. Donnelly … and $4,047 in Medicare checks sent to her deceased father. “Francine Dal-Bo allegedly sought to exploit her father’s death to unlawfully pocket pension funds he had …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-long-island-woman-arrested-stealing-deceased-fathers-nys-pension-and-medicare-benefitsState Comptroller DiNapoli Releases Audits
… Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12) The Mitchell-Lama Housing program was … and Regulations, program developments must open a bank account to deposit all rent receipts and other miscellaneous operating income and use this account to disperse all expenses for operations. Auditors …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… actions to prevent waste, fraud and abuse.” SADC programs, which provide personal care and other services in a … that were not supported by this method or any other. Certificate of Occupancy Irregularities. SADCs are required … from an MLTC’s network, and determine an appropriate course of corrective action, including recoveries, …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsRetirement Option Election Form For Tier 3, 4, 5 and 6 Members (RS6399)
To select a pension payment option when applying for retirement, Tier 3, 4, 5 and 6 members with one beneficiary use form RS6399.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6399.pdfUnited States Auto Industry and the New York Economy, December 2008
A collapse of one or more of the major auto makers would further exacerbate New York’s already gloomy economic situation.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-auto-industry-2008.pdfInternal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… of Housing and Urban Development CDBG-DR funding to address the devastation from these storms, including about …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsDiNapoli: Son Left Father’s Body in Morgue to Steal His Pension and Social Security Payments
… to his arrest. “Mr. Bunn left his deceased father’s body unclaimed at the Nassau County morgue for more than a year so … partnership and continued commitment to protecting public funds.” “My office is committed to investigating this type of … of James Bunn – who died on February 24, 2010 – remained unclaimed by his son at the Nassau County Medical Examiner’s …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-son-left-fathers-body-morgue-steal-his-pension-and-social-security-paymentsOxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … did not properly identify all potable water outlets for sampling or exemption as required by NYS Public Health …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9Comptroller DiNapoli Releases Municipal Audits
… to protect critical financial data. Village of Harriman – Water Department Billing (Orange County) Village officials … late fees after 60 days. Village officials also did not bill two commercial customers because those customers had broken water meters. As a result, one commercial customer received …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… to protect critical financial data. Village of Harriman – Water Department Billing (Orange County) Village officials … late fees after 60 days. Village officials also did not bill two commercial customers because those customers had broken water meters. As a result, one commercial customer received …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Jury Convicts Councilman Ruben Wills in Public Corruption Scheme
… friends. New Yorkers deserved better. Today's conviction is another important step in our efforts to clean up New York … a series of personal purchases, including at Macy's, where he used a portion of the funds to purchase a $750 Louis …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-jury-convicts-councilman-ruben-wills-public-corruption-schemeXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… payment. The following sections provide more information on Invoice Description and Distribution Lines. Invoice … Invoice Description field is correct and appropriate based on the goods or services it is paying for. Process and … account (object) codes such as meals, lodging, rental car, etc. Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsLehman College – Controls Over Bank Accounts
… notify the UC by completing a “Bank Account Notification Form.” The UC notifies the college within five business days of the receipt of the form as to whether there are any concerns with establishing …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsSelected Aspects of Subway Station Safety
… This can be done in one of three ways: station signage web portal, email, or fax. Key Findings The Division often did …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safety