Search
Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Empire BlueCross and BlueShield)
… whether Empire BlueCross BlueShield (Empire) paid claims for special items according to the provisions of the … and its member hospitals and to determine if payments for certain special items, in relation to the hospitals' … portion of the Empire Plan (Plan), which includes coverage for inpatient and outpatient hospital services. Empire …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/selected-payments-special-items-period-july-1-2012-through-december-31-2012-empireMedicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Follow-Up)
… Services in Excess of Medicaid Service Limits (Report 2013-S-17 ). Background We issued our initial audit report on June … controls to enforce APG policy and payment rules. As a result, Medicaid made $32.1 million in actual and potential … Medicaid’s established service limits (such as one clinic that billed 41 dental exams for one recipient over …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessThe Association of Neurologically Impaired Brain Injured Children, Inc. – Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… Purpose To determine whether the costs claimed by the Association for Neurologically Impaired Brain Injured Children, Inc. were valid and consistent with contract terms … To determine whether the costs claimed by the Association for Neurologically Impaired Brain Injured Children Inc were …
https://www.osc.ny.gov/state-agencies/audits/2016/12/09/association-neurologically-impaired-brain-injured-children-inc-compliance-consolidatedFormer Head of Niagara Falls Housing Authority Pleads Guilty to Stealing Government Funds; Son and Daughter-in-Law Also Convicted
… Kennedy, Jr. announced today that Stephanie W. Cowart, 58, of Grand Island, NY, pleaded guilty to theft concerning programs receiving federal funds before U.S. District Judge Richard J. Arcara. The charge carries a maximum penalty of 10 years in prison and a $250,000 fine. In addition, …
https://www.osc.ny.gov/press/releases/2017/12/former-head-niagara-falls-housing-authority-pleads-guilty-stealing-government-funds-son-and-daughterMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Fiscal Year Ended March 31, 2014
… Security Act (Security Act) and the Motor Vehicle Safety Responsibility Act (Responsibility Act). These Acts … Key Findings For the fiscal year ended March 31, 2014, net assessable expenses for the Acts total about $19.9 … of Motor Vehicles: Motor Vehicle Financial Security and Safety Responsibility Acts: Assessable Expenses for the Two …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscalDiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… Thomas P. DiNapoli, Monroe County District Attorney Brian Green and New York State Police Superintendent Steven G. … and must repay the money she stole. My thanks to D.A. Green and the New York State Police for their work with my … to petit larceny before Judge Van H. White in Rochester City Court. Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullDiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… today released a review of recent federal data about how the pandemic negatively affected student performance in … today released a review of recent federal data about how the pandemic negatively affected student performance in …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalState Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… Comptroller Thomas DiNapoli today announced the indictment of CINDY TAPPE, 57, for orchestrating an approximately $3.5 … (“NYU”) programs. TAPPE used her position as the Director of Finance and Administration for NYU’s Metropolitan Center for Research on Equity and Transformation of Schools (the “Metro Center”) to divert approximately $3.5 …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mXI.18.A Executive Law Article 15-A- Participation by Minority Group Members and Women with Respect to State Contracts – XI. Procurement and Contract Management
… State Division of Minority and Women Business Development. Web. Copyright 2010. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18a-executive-law-article-15-participation-minority-group-members-and-women-respect-stateUnion Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… protected, which outline proper access, transmission, storage and use of PPSI. Establish a data classification …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… 8,630,835 417,814 16,700 121,052 9,186,401 Public safety 33,729,623 33,729,623 Public works 4,975,775 … from sale of park land 3,476,488 3,476,488 Net change in fund balances (1,252,956) (570,962) 13,141,377 … $ 9,623,472 $34,893,106 The reconciliation of the net change in fund balances of governmental funds to the …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1DiNapoli: Language Services Need to be Readily Accessible at NYC Public Health Clinics and Other Programs, Audit Finds
… found that DOHMH does not track unsuccessful attempts to connect people with interpreters at health clinics. As a … assessments, delays installing phone equipment used to connect patients with interpreters, connectivity issues …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-language-services-need-be-readily-accessible-nyc-public-health-clinics-and-other-programsDistribution of Utility Arrears in New York State
… months of the COVID-19 pandemic is a significant increase in the number of households in arrears on utilities bills for 60 days or more. Over the course of the pandemic, the amount in arrears increased significantly for all utilities and more … months of the COVID19 pandemic is a significant increase in the number of households in arrears on utilities bills for …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateOversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15) 180-Day Response
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15-response.pdfOversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15)
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15.pdfXI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… An exception currently exists for special revenue funds federal appropriation enacted for grant period(s) that extend … DEBT SERVICE This category includes all appropriations for tax-financed state debt service on long-term debt; … Division of the Budget for the exact amount needed, after deduction(s) for accumulated interest earned on reserve …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewOpinion 2001-14
… agreement does not constitute "contract" within the meaning of General Municipal Law, article 18) -- Interest in … employee or director (General Municipal Law §800[3][b],[c]). Pursuant to General Municipal Law §801(1), unless an …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Artificial Intelligence Governance (2021-N-10) 180-Day Response
To assess New York City’s progress in establishing an appropriate governance structure over the development and use of artificial intelligence (AI) tools and systems.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n10-response.pdfMultiyear Capital Planning
This session will discuss how to develop a capital plan, including the process of identifying capital needs and inventorying, and establishing criteria to prioritize projects.
https://www.osc.ny.gov/files/local-government/academy/pdf/multiyear-capital-planning-040523.pdfWashington Saratoga Warren Hamilton Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
Determine whether Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services (BOCES) officials ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were appropriate.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/washington-saratoga-warren-hamilton-essex-board-of-cooperative-educational-services-2023-183.pdf