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State Comptroller DiNapoli Releases Municipal & School Audits
… completed without board approval. They also found 76% of journal entries were made 70 days after the transaction took place and 60% of journal entries were approved by the firm without the …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1East River Child Development Center – Compliance With the Reimbursable Cost Manual
… 30, 2014. Background ERCDC is a New York City-based not-for-profit organization authorized by SED to provide Special … Itinerant Teacher (SEIT) and full-day Special Class (SC) preschool special education services to children with … year, ERCDC served about 96 students in its center-based SC program. ERCDC is reimbursed for preschool special …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/east-river-child-development-center-compliance-reimbursable-cost-manualSusan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… other than personal service costs, as follows: $81,370 in real estate taxes. According to a lease agreement, Wagner was only responsible for the payment of real estate taxes above the base year amount; $39,709 in …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualImproper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up)
… can withstand repeated use (e.g., wheelchairs) for the treatment of a specific medical condition. A prosthetic … are not to be made for DMEPOS when the cost of these items is included in the rate. Moreover, it is the dispensing … while recipients were residing in nursing homes. The audit covered the period from January 2016 to December 2020. The …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/improper-medicaid-managed-care-payments-durable-medical-equipment-prosthetics-orthotics-andState Agencies Bulletin No. 2245
… Additional Pay page using Earnings Code SWP, SWC, SWB or SCO for employees who are hired, rehired, concurrently hired …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2245-discontinuation-salary-withholding-program-certain-employeesOpinion 93-22
… BAIL MONEYS -- Disposition of (when erroneously reported to justice court fund) STATE COMPTROLLER -- Justice Court Fund (procedure to refund bail moneys erroneously reported) CRIMINAL … GENERAL MUNICIPAL LAW, §99-m: An order of a superior court to remit a forfeiture of bail is not required in order for …
https://www.osc.ny.gov/legal-opinions/opinion-93-22DiNapoli: State Department of AG and Markets Should Improve Pollinator Protection Program
… how important honey bees and other pollinators are to our food supply and environmental health. The state has designed … major implications for New York’s agricultural industry, food supply and environment. New York’s 2016 Pollinator …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-department-ag-and-markets-should-improve-pollinator-protection-programFinancial Outlook for the Metropolitan Transportation Authority - February 2005
The MTA voted to raise fares and tolls in 2003 and 2005, but nonetheless projects budget gaps in 2006, 2007, and 2008.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2005.pdfAn Economic Snapshot of the Greater Jackson Heights Area - October 2019
The greater Jackson Heights area in the northwestern portion of Queens is one of the most diverse communities in New York City.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2020.pdfMedicaid Program - Improper Payments to a Physical Therapist (2013-S-15), 90-Day Response
To determine whether Mark Amir, a physical therapist participating in New York’s Medicaid program, billed Medicaid in accordance with its policies and guideline
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s15-response.pdfMedicaid Program - Improper Payments to a Physical Therapist (2013-S-15)
To determine whether Mark Amir, a physical therapist participating in New York’s Medicaid program, billed Medicaid in accordance with its policies and guideline
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s15.pdfNew York City Government Services: Services for the Unsheltered
New York City’s unsheltered population increased from 3,588 in FY 2019 to 4,504 in FY 2025 — a 26 percent increase from pre-pandemic levels.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-21-2026.pdfExamination of Unemployment Insurance Benefit Payments (January 1, 2018 – December 31, 2018)
… of our examination were to determine whether Unemployment Insurance (UI) benefit payments approved by the Department of … documentation, such as Department of Taxation and Finance wage reporting information, employer payroll …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/examination-unemployment-insurance-benefit-payments-january-1-2018-december-31-2018Chenango Valley Central School District – Audit Follow-Up (2022M-162-F)
… Board of Cooperative Educational Services (BT BOCES) South Central Regional Information Center (SCRIC) …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/24/chenango-valley-central-school-district-audit-follow-2022m-162-fMedicaid Program – Provider Compliance With the Electronic Visit Verification Program
… For example, caregivers can use an application on their mobile phone to submit this information while in the home …
https://www.osc.ny.gov/state-agencies/audits/2024/11/13/medicaid-program-provider-compliance-electronic-visit-verification-programHTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… the fiscal year ended June 30, 2014. Background HTA is an SED-approved, for-profit special education provider … disabilities between the ages of three and five years. HTA is reimbursed for preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… A bank account may need to be opened and maintained by an … or persons receiving moneys shall be deposited in a bank or trust company approved by the State Comptroller. Upon … It is also the intent of OSC to limit the number of state bank accounts and the services provided to the minimum level …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewTown of Warsaw – Tax Collection Remittance (P1-24-22)
… established by Town Law Section 35. As a result, funds were not provided to finance Town and County operations …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22State Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued. Department of Agriculture and Markets: Oversight of Weights and Measures Programs (Follow-Up) (2019-F-11) An initial … Thomas P DiNapoli announced today the following audits and examinations have been issued …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsTown of Castile – Tax Collection Remittance (P1-24-23)
… were not provided to finance Town and County operations in a timely manner. The Clerk did not remit taxes totaling … approximately $2.8 million to the County Treasurer in April 2024 instead of paying three separate required payments totaling approximately $2.5 million in February, $132,877 in March and $107,896 in April. The …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23