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Overpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up)
To determine the extent of implementation of the three recommendations made in our audit report Overpayments of Hospitals Claims for Lengthy Acute Care Admiss
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/overpayments-hospitals-claims-lengthy-acute-care-admissions-followMedicaid Program – Medicaid Payments Made Pursuant to Medicare Part C
… liabilities such that the total Medicare and Medicaid payment for a service did not exceed Medicaid's normal … for the procedure was $13,180 - far less than Medicare's payment. Nevertheless, Medicaid paid the provider $5,848 for … limits on Part C cost-sharing. If the Department limited payment of Part C coinsurance so that the Medicare and …
https://www.osc.ny.gov/state-agencies/audits/2014/05/09/medicaid-program-medicaid-payments-made-pursuant-medicare-part-cChittenango Central School District – Audit Follow-Up (2023M-155-F)
… report – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Chittenango Central School District’s (District) progress as of October 2025, in implementing our recommendations in the … The purpose of our review was to assess the Chittenango Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2026/03/20/chittenango-central-school-district-audit-follow-2023m-155-fNew York State Comptroller Thomas P. DiNapoli Statement on Fitch Ratings' Upgrade of NYS General Obligation Bonds
… in its strongest financial condition in years, and today's upgrade by Fitch Ratings, following a similar upgrade by Moody’s Investors Service, is the latest … in its strongest financial condition in years and todays upgrade by Fitch Ratings following a similar upgrade by …
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-fitch-ratings-upgrade-nys-general-obligationOversight of New York State Forest Tax Programs
… is adequately monitoring the 480 and 480a private forest programs to ensure forest land is appropriately enrolled and … that received tax exemptions under the 480 and 480a programs for the period January 2017 through December 2019 … enrolled, eligible, and benefiting from the 480a and 480 Programs; and that management plans are followed, adequate …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsState Agencies Bulletin No. 1910
… Counties earning Location Pay Downstate Adjustment (LOC) and eligible employees in Orange, Dutchess and Putnam … will systematically process the increase to Location Pay (LOC and LMH) in the Additional Pay page for NYSCOPBA … Unit April 2021 Amount Location Pay Downstate Adjustment (LOC) NYC, Rockland, Nassau, Suffolk and Westchester 01 $3,577 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1910-april-2021-increase-location-pay-downstate-adjustment-and-location-payComptroller DiNapoli Releases State Audits
… SPS employees. Department of Motor Vehicles (DMV): Motor Vehicle Financial Security and Safety Responsibility Acts: … Years Ended March 31 (2014-S-42) DMV administers the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act. These acts help ensure …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-state-auditsOversight of Public Water Systems
… Purpose To determine whether the Department of Health (Department) is providing effective oversight of the State’s public water systems to ensure water is … To determine whether the Department of Health is providing effective oversight of the States …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-public-water-systemsBorough of Manhattan Community College – Controls Over Bank Accounts
… officials adequately ensured that all Borough of Manhattan Community College (BMCC) bank accounts were authorized and … BMCC, located in lower Manhattan, is one of CUNY’s seven community colleges and has more than 26,000 students. CUNY’s … officials adequately ensured that all Borough of Manhattan Community Coll …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up)
… Repairs to the Elderly (RESTORE) program, which assists senior citizen homeowners with the cost of addressing emergencies … and within the prescribed time frames to better support senior homeowners in need of assistance. For example, the …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsCost-Saving Ideas: How to Reduce Energy Costs
… school district or local government by paying less for energy and consuming less energy. Reducing energy consumption also makes communities greener. Pay Less … CostSaving Ideas How to Reduce Energy Costs …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-how-reduce-energy-costsState Comptroller DiNapoli Releases Audits
… children with disabilities who are three and four years of age. Mary Cariola is reimbursed for these services through … children with disabilities who are three and four years of age. ARC Wayne is reimbursed for these services through rates …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-auditsCommunity College Safety Reporting (2015-MS-2)
… requires all public and private colleges participating in Federal Title IV student financial aid programs to prepare, …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2State Agencies Bulletin No. 859
… government for Medicaid billing. The Licensure Premium is pensionable and included in the calculation of overtime. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/859-licensure-premium-nys-schools-deaf-and-blindXI.18.I Sexual Harassment Prevention Certification – XI. Procurement and Contract Management
… of the labor law.” Bids that do not contain the above certification may not be considered for award; provided however, that if the bidder cannot make the certification, the bidder shall so state and shall provide … statement which sets forth in detail the reasons why the certification cannot be made. The certification may be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18i-sexual-harassment-prevention-certificationVillage of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… on duly approved payrolls and that required State and Federal taxes are withheld and transmitted to the proper …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198State Comptroller DiNapoli Releases Municipal Audits
… the clerk did not properly record dates of collections for clerk fees on 21 of 29 daily collections totaling $438 … excessive level. The board did not always seek competition for professional services or have adequate written agreements for the services provided. In addition, the board did not …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… whether Company controls are adequate to ensure that financial activity is properly recorded and reported and that … Although the Treasurer generally maintained appropriate financial records, the Board does not provide adequate oversight of Company financial activities because the Treasurer does not provide …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialVillage of Ellicottville – Procurement (2016M-426)
… October 28, 2016. Background The Village of Ellicottville is located in Cattaraugus County and has a population of approximately 375. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426XII.5 Overview – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to Business Units for preparing and submitting vouchers to the Office of the State Comptroller (OSC) for payment in the Statewide … Financial System (SFS). Beginning with the implementation of SFS, Business Units are no longer required to send paper …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overview