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Starpoint Central School District – Audit Follow-Up (2022M-101-F)
… to the network or properly manage user permissions to the financial and student information applications. As a result, … services contract with Orleans/Niagara Board of Cooperative Educational Services (BOCES) that includes … services contract with Orleans/Niagara Board of Cooperative Educational Services (BOCES) that includes …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/05/starpoint-central-school-district-audit-follow-2022m-101-fNorth Salem Central School District – Audit Follow-Up (2022M-140-F)
… School District’s (District’s) progress, as of May 2025, in implementing our recommendations in the audit report North Salem Central School District – Network User Accounts (2022M-140), released in June 2023. The audit determined that District officials … Central School Districts Districts progress as of May 2025 in implementing our recommendations in the audit report North …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fWarren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… review was to assess the Warren County Local Development Corporation’s (Corporation) progress, as of December 2024, in implementing … in the audit report Warren County Local Development Corporation – Revolving Loan Program (2021M-102), released in … to assess the Warren County Local Development Corporations Corporation progress as of December 2024 in implementing our …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fSouth Orangetown Central School District – Audit Follow-Up (2022M-24-F)
… and disabling network access were consistently followed by all departments. Always review network user accounts to …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/03/south-orangetown-central-school-district-audit-follow-2022m-24-fCaledonia Joint Fire District – Audit Follow-Up (2024M-102-F)
… | [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Caledonia Joint Fire District’s (District) progress, as of November 2025, in … The purpose of our review was to assess the Caledonia Joint …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/caledonia-joint-fire-district-audit-follow-2024m-102-fSouth Butler Fire District – Audit Follow-Up (2020M-155-F)
… fund or use reserve funds. Fund balances and real property tax levies were higher than needed to fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/south-butler-fire-district-audit-follow-2020m-155-fDiNapoli: Florida Man Pleads Guilty to Stealing Nearly $80,000 in Pension Payments Meant for His Deceased Father
… by emailing a complaint to investigations@osc.ny.gov or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-florida-man-pleads-guilty-stealing-nearly-80000-pension-payments-meant-his-deceased-fatherDiNapoli: Queens Woman Pleads Guilty to Stealing $85,000 in NYS Pension Payments Meant for Her Deceased Father
… her deceased father, State Comptroller Thomas P. DiNapoli and Albany County District Attorney David Soares announced. … Hansen, faces up to 28 months to seven years in prison and will pay full restitution as part of the plea. “Deanna … system,” DiNapoli said. “Thanks to the work of my office and Albany County District Attorney David Soares, she has …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-queens-woman-pleads-guilty-stealing-85000-nys-pension-payments-meant-her-deceased-fatherDiNapoli: Queens Woman Charged With Stealing Nearly $85,000 in NYS Pension Payments Meant for Her Deceased Father
… and transfer funds to her own account and to pay the condo management fees. Deanna Hansen was charged with grand … appeared before Judge Roger D. McDonough in Albany County Court. Her next court date was scheduled for May 24. The charges against the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-queens-woman-charged-stealing-nearly-85000-nys-pension-payments-meant-her-deceased-fatherDiNapoli: Former Town of Marion Court Clerk Sentenced to Jail, Ordered to Pay Over $59,000 in Restitution
… by filing a complaint online at https://www.osc.state.ny.us/investigations ,or by mailing a complaint to: Office of … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-former-town-marion-court-clerk-sentenced-jail-ordered-pay-over-59000-restitutionDiNapoli: Former Treasurer of Frewsburg Central School District Pleads Guilty to Stealing Nearly $7,000 in School Funds
… are collected by students from several sources, such as admissions, membership dues and sales. The thefts occurred …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-treasurer-frewsburg-central-school-district-pleads-guilty-stealing-nearly-7000-schoolDiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead
… op-ed from New York State Comptroller Thomas P. DiNapoli today warning New York City’s leaders to safeguard the city’s … inclement weather events. The city has less in reserves today to deal with, and prepare for, the unexpected than it … an oped from New York State Comptroller Thomas P DiNapoli today warning New York Citys leaders to safeguard the citys …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-aheadMedicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits
… instance, and an individual practitioner (i.e., medical doctor) both billed Medicaid for the same service. APG claims …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessMedicaid Program – Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans
… program made inappropriate capitation payments to Managed Long Term Care Partial Capitation plans for recipients who … 1, 2010 through January 31, 2015. Background Managed Long Term Care Partial Capitation plans (Plans) provide … program made inappropriate capitation payments to Managed Long Term Care Partial Capitation plans for recipients who …
https://www.osc.ny.gov/state-agencies/audits/2016/03/30/medicaid-program-improper-payments-recipients-no-longer-enrolled-managed-long-term-careMedicaid Program – Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements
… (OPRA) health care providers. The audit covered the period from January 1, 2014 through December 31, 2018. About the … regulations mandated that state Medicaid agencies require all ordering and referring physicians and other professionals … services. Additionally, the Department must verify that all providers are not prohibited from participating in a …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-claims-not-compliance-ordering-prescribingInappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus (Follow-Up)
… (Department) has the right to recover premium payments from Plans for inappropriately enrolled recipients. We issued … for 171,936 recipients who were retroactively disenrolled from a Plan. We provided the claim data to the Office of the … review the remaining $115 million in premiums and recover all overpayments, and strengthen controls to prevent the …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/inappropriate-premium-payments-recipients-no-longer-enrolled-mainstream-managed-care-andExcessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Follow-Up)
… Additionally, many Medicaid recipients receive their services through managed care, including Mainstream Managed … comprehensive coverage, and Health and Recovery Plans (HARP), which provide specialized care to recipients aged 21 … illness and/or substance use disorders. Within MMC and HARP is the Integrated Benefits for Dually Eligible Enrollees …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/excessive-premium-payments-dual-eligible-recipients-enrolled-mainstream-managed-care-andDiNapoli: Despite Third Straight Year of State Workforce Expansion, OT Costs Increased by $1.6 Billion in 2025
… York State agency overtime costs increased 22.7% in 2025 for a total of $1.6 billion, while the number of overtime hours … least 2007,” DiNapoli said. “Agencies need to ensure usage is justified while continuing to safely and effectively …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-despite-third-straight-year-state-workforce-expansion-ot-costs-increased-16-billion-2025DiNapoli: NYC Transportation and Warehousing Sector Fares Better Than Other Sectors in Recovery Amid Shift to E-Commerce
… impacted by the pandemic. For-hire trips, including taxi rides, dropped by 84% in April 2020. According to the Taxi and Limousine Commission, only about a quarter of … 2021, while commercial properties overall declined 19%. Taxi drivers made up more than a quarter of sector employment …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-nyc-transportation-and-warehousing-sector-fares-better-other-sectors-recovery-amid-shift-eDiNapoli: 33.55 Percent Annual Investment Return for New York State Pension Fund Is Largest in Its History
… return reinforces the Fund’s position as one of the strongest in the nation, but it comes with a caution. Markets … and real assets (8.24 percent) and credit, absolute return strategies and opportunistic alternatives (5.23 percent). The …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-33-point-55-percent-annual-investment-return-new-york-state-pension-fund-largest-its-history