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Compliance With Payment Card Industry Standards
… and maintains a toll superhighway (Thruway) throughout New York. Most of the toll points along the Thruway only … Related Audits/Reports of Interest State University of New York: Compliance With Payment Card Industry Standards (2015-S-65) Central New York Regional Transportation Authority: Compliance With …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsImproper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up)
To determine the extent of implementation of the six recommendations made in our initial audit report Improper Payments for Sexual and Erectile Dysfunction Drugs Procedures and Supplies Provided to Medicaid Recipients Including Sex Offenders Report 2018S16
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-and-supplies-providedOversight of Runaway and Homeless Youth
… determine if the Office of Children and Family Services (OCFS) is adequately overseeing runaway and homeless youth and facilities to ensure they meet State standards and …
https://www.osc.ny.gov/state-agencies/audits/2020/08/06/oversight-runaway-and-homeless-youthDiNapoli: Local Governments Challenged by Slow Revenue Growth
… with tax cap and tax freeze initiatives that limit growth in property taxes,” DiNapoli said. “As local governments … remained below 1 percent for three years starting in 2011, but ticked up at a higher rate in the last couple of years, when compared to counties, …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthXII.10.B Business Continuity Plan – Critical Payments During an Emergency – XII. Expenditures
… the Budget (DOB) and OSC. The cutover between fiscal years in the Statewide Financial System (SFS) will utilize these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10b-business-continuity-plan-critical-payments-during-emergencyDiNapoli: Former Village of Chatham Clerk-Treasurer Pleads Guilty to Defrauding Village
… Thomas P. DiNapoli, Columbia County District Attorney Paul Czajka, and the New York State Police announced that … caught and brought to justice. I thank District Attorney Paul Czajka and the New York State Police for their …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-village-chatham-clerk-treasurer-pleads-guilty-defrauding-villageControlling Access to Student Grading Systems in School Districts (2015-MS-3)
… for grade changes. Grade changes tested that were made by non-teachers, after the marking periods closed, lacked … prior years. Periodically review the grade changes made by the heightened permission users and determine the … controls due to a lack of an audit log function by certain grading systems. … Controlling Access to Student …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3Medicaid Program – Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services
… Purpose To determine if the owner of a Medicaid eye care provider and the owner’s associates … of Health (Department) administers the Medicaid program in New York State. Medicaid provides a wide range of medical …
https://www.osc.ny.gov/state-agencies/audits/2016/03/21/medicaid-program-eye-care-provider-and-family-inappropriately-enroll-recipients-andCollection of Fines Related to Tenant Complaints (Follow-Up)
… housing in the State. Within DHCR, the Office of Rent Administration (ORA) administers the State’s rent laws … focused on harassment and non-compliance complaints, which are handled by ORA’s Enforcement Unit, defined as follows: … are heard before an Administrative Law Judge. Depending on how they are resolved, harassment and non-compliance cases …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/collection-fines-related-tenant-complaints-followDiNapoli: Special Education Provider Pleads Guilty to Felony Charges
… provider IncludED Educational Services pleaded guilty in Manhattan Supreme Court today to grand larceny charges … get away with it," DiNapoli said. "I would like to thank Manhattan District Attorney Cyrus Vance for prosecuting this …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-special-education-provider-pleads-guilty-felony-chargesSt. Mary’s Hospital for Children, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by St. Mary’s Hospital for Children, Inc. … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … services to children with disabilities between the ages of 3 and 4 years. For the purposes of this report, the …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/st-marys-hospital-children-inc-compliance-reimbursable-cost-manualXI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… OVERVIEW This section provides information related to types of intergovernmental agreements and whether they are subject to the Office of State Comptroller (OSC) review and approval. … (SFS) is provided for intergovernmental agreements subject to OSC review and approval. AGREEMENTS BETWEEN A STATE AGENCY …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsNew GASB Standards
… New York State will implement Governmental Accounting … basis using the following templates. Statement 87, Leases New Lease Reporting Template – Lessee New Lease Reporting …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsDiNapoli: State Paid $14.5 Billion for Medicaid Home Care Services That Lacked Verification
… verification that the services took place, according to a new audit from State Comptroller Thomas P. DiNapoli. … home care services are vital and allow many New Yorkers to remain in their homes and communities,” DiNapoli said. “We … the number of claims that had no matching verification (due to timing differences between when auditors and agency …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-paid-145-billion-medicaid-home-care-services-lacked-verificationDiNapoli Releases Report on State Spending to Implement Raise the Age Law
… mostly of local grants to reimburse counties. Those funds totaled $468.5 million through SFY 2025. In the …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-report-state-spending-implement-raise-age-lawDiNapoli: Get Your Money Back!
… New York State Comptroller Thomas P. DiNapoli’s Office of Unclaimed Funds (OUF) now returns, on average, over $2 million in lost money, known as unclaimed funds, every day. Unclaimed … City, NY Rockland Finger Lakes June 7, 2025 9:00 a.m. – 3:00 p.m. Third Annual Elmira PRIDE Festival Wisner Park 200 …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… both FFS and managed care there are typically limits (or caps) on the number of monthly rental payments—many items have 10-month caps. In accordance with Medicaid regulations, when the …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followDiNapoli and DA Carney: Owner of Medical Transport Company Sentenced to 3 to 9 Years in Prison for Stealing $700,000 from Medicaid Program
… deserves criminal prosecution and incarceration, and I am happy to partner with him not only to bring that about in … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … The owner of a Schenectady County medical …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-and-da-carney-owner-medical-transport-company-sentenced-3-9-years-prison-stealing-700000XIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… the last day of each month, a detailed statement of all balance(s) on deposit in any bank account under the administrative control of any state officer … of the New York State Register to ensure that all bank account and financial institution names are correctly shown. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsOpinion 2007-6
… POLICE AND POLICE PROTECTION -- Police Chief (entitlement to one-time payment made to next ranking subordinate officer) GENERAL MUNICIPAL LAW § … a bargaining unit and is the highest ranking subordinate to the police chief in a village police department receives a …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6