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Opinion 91-58
… or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Advisory (site plan approval) GENERAL CITY LAW, §30-a: In the absence of express statutory authority, a city may not … site within the city. It has been consistently held in this State that a municipality may not submit a question …
https://www.osc.ny.gov/legal-opinions/opinion-91-58Selected Financial Management Practices
… Purpose To determine if the Hudson River Park Trust has established adequate controls over the … 1, 2010 through March 26, 2014. Background The Hudson River Park Trust (Trust) is a public benefit corporation authorized under the Hudson River Park Act (Act) in 1998. The Act also created Hudson …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesKids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… an annual CFR filed with SED. The State reimburses the DoE for a portion of its payments to KTI. For the two fiscal years ended June 30, 2009, KTI claimed and … service disallowances consisted of $44,824 in excess salary costs for its Executive Director, $169,648 in …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualKids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… preschool children. KQC leases office space in Manhattan for its business operations. In turn, KQC subleases to and … in an annual CFR filed with SED. SED reimburses the DoE for a portion of its payments to KQC. For the two fiscal … service disallowances consisted of $73,258 in excess salary costs for its Executive Director/Owner and $64,878 in …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualRecovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up)
… initial audit report, Medicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Report 2020-S-39 ). About the Program Many … initial audit report Medicaid Program Recovering Managed Care Overpayments for Pharmacy Services on Behalf of …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/recovering-managed-care-overpayments-pharmacy-services-behalf-recipients-third-party-healthNew York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up)
… four recommendations included in our initial audit report, New York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Use Services for Ineligible … four recommendations included in our initial audit report New York State Health Insurance Program Payments by Beacon …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/new-york-state-health-insurance-program-payments-beacon-health-options-mental-health-andSelected Wage Investigation Procedures (Follow-Up)
… wage and overtime, illegal deductions, day-of-rest and meal period requirements, and child labor. Division … and interest as a result of its wage investigations during calendar years 2022, 2021, and 2020, respectively. The …
https://www.osc.ny.gov/state-agencies/audits/2024/02/16/selected-wage-investigation-procedures-followDiNapoli: State Tax Receipts Exceeded Updated Projections in First Quarter
… State tax receipts totaled $27.6 billion through the first quarter of State Fiscal Year (SFY) 2023-24, $450.8 million … were $6.8 billion lower than last year through the quarter ending in June 2022, according to the monthly State … Division of the Budget’s current estimates for the first quarter, but the economy is sending mixed signals that cloud …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-tax-receipts-exceeded-updated-projections-first-quarterCity of Mount Vernon – Non-Payroll Disbursements (2021M-163)
… The former Comptroller did not properly or transparently account for all non-payroll disbursements. Her failure to … practice of charging expenditures to the contingency account and instead account for expenditures in the correct appropriation …
https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163DiNapoli: Unrestricted State Aid for Local Governments Failed to Keep Up With Inflation
… Unrestricted state aid for cities, towns and villages has remained flat or declined … York State Comptroller Thomas P. DiNapoli. When adjusted for inflation, unrestricted aid to local governments has … enacted. Because this aid can be used by municipalities for any governmental purpose, it is an important revenue …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-unrestricted-state-aid-local-governments-failed-keep-inflationPublic Authorities – 2021 Financial Condition Report
… New Yorkers pay for public authorities in a variety of ways including rates, tolls, fees, and in some cases, … pursuant to contracts in 2020. The fiscal stability of the State is related in part to the fiscal stability of certain public authorities closely related to the State. …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-authoritiesCompliance With Payment Card Industry Standards (Follow-Up)
… Card Industry Standards (Report 2018-S-61 ). About the Program The City University of New York (CUNY) – the nation’s …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/compliance-payment-card-industry-standards-followMedicaid Program – Improper Managed Care Payments for Misclassified Patient Discharges
… the following day (which often meets the definition of a transfer). These claims are at a high risk of overpayment if the first hospital inappropriately reported an actual transfer as a discharge. We selected a judgmental sample of …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-improper-managed-care-payments-misclassified-patient-dischargesMedicaid Program – Claims Processing Activity April 1, 2020 Through September 30, 2020
… $2.1 million was paid for inpatient claims that were billed at a higher level of care than what was actually … $892,790 was paid for services rendered prior to, but billed during, the Coronavirus Disease state of emergency … and diagnosis code; $486,951 was paid for claims that were billed with incorrect information pertaining to other health …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-claims-processing-activity-april-1-2020-through-september-30-2020Oversight of Selected Fiscal Aspects of Homeless Shelter Services (Follow-Up)
… To determine the extent to which the New York City Department of Homeless Services (DHS) implemented the … services. DHS, an administrative unit of the New York City Department of Social Services, is responsible for providing … To determine the extent to which the New York City Department of Homeless Services DHS implemented the …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-selected-fiscal-aspects-homeless-shelter-services-followComptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … which were all over the $100 limit established by the New York State Education Department. Sackets Harbor Central … out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-auditsImplementation of the Dignity for All Students Act (Follow-Up)
… our initial audit report, Implementation of the Dignity for All Students Act (Report 2016-S-28 ). About the Program New York State’s Dignity for All Students Act (DASA) seeks to provide students in New … July 1, 2013 defined cyberbullying and added requirements for investigating and reporting alleged incidents. The State …
https://www.osc.ny.gov/state-agencies/audits/2019/11/21/implementation-dignity-all-students-act-followState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. New York City Department of Housing … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-audits-0Vacancies at the Clinton Towers Mitchell-Lama Housing Development (Follow-Up)
… Objective To determine the extent of implementation of the recommendations in our initial audit report, … Company, Inc., which was formed in 1972 for the purpose of constructing, owning, and operating the 396-apartment … To determine the extent of implementation of the recommendations in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/vacancies-clinton-towers-mitchell-lama-housing-development-followMedicaid Program – Claims Processing Activity October 1, 2024 Through March 31, 2025
… claims with dates of service as far back as January 2022 or as recent as April 2025. About the Program The …
https://www.osc.ny.gov/state-agencies/audits/2026/03/19/medicaid-program-claims-processing-activity-october-1-2024-through-march-31-2025