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Medicaid Program – Managed Care Organizations: Payments to Ineligible Providers
… for Medicaid payments. We identified 22.5 million MCO encounter claims that lacked the provider identification … over $2 billion. We obtained provider information for the encounter claims of two MCOs (totaling about $145 million) … as appropriate. Obtain the missing provider IDs on the encounter claims that lacked this information, assess the …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/medicaid-program-managed-care-organizations-payments-ineligible-providersBooks and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… included all expenses claimed on Books and Rattles’ CFR for the fiscal year ended June 30, 2014, and certain expenses claimed on Books and Rattles’ CFRs for the two fiscal years ended June 30, 2013. Background Books and Rattles is a New York City-based for-profit organization authorized by SED to provide full-day …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualSafety of Seized Dogs
… Markets Law (Law) empowers the Department to set standards for the humane care of seized dogs and inspect municipal dog … licenses are required to establish and maintain a shelter for dogs or to contract for those services. Municipalities are also required to …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsAim High Children’s Services – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aim High Children’s Services (Aim High) on its Consolidated Fiscal Reports (CFRs) were … (Manual). The audit included the expenses claimed on Aim High’s CFRs for the three fiscal years ended June 30, … To determine whether the costs reported by Aim High Childrens Services Aim High on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualControls Over Vehicle Use and Transportation-Related Expenses
… the Department’s vehicle use and maintenance expenses for the period from January 2017 to December 2019 and … the State, of which 10 operate repair shops responsible for the maintenance of Department vehicles. These 11 regions … serve their local surrounding counties and are responsible for overall management of vehicles in their region, including …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesVI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… following are descriptions of the five budget entry types for Budget Transfers within a Business Unit: Apportionment – … segregation. A lump sum appropriation is an appropriation for which the budget bill does not specify 1) a particular … the MSC01 business unit or 2) a particular account code for those appropriations within the State Operations budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitBeekmantown Fire District No. 1 – Investment Program (2025M-69)
… and consider various investment options, in place of basic savings or checking accounts, they may earn more investment … investment each month or ensure that the monthly interest rates received on the District’s bank accounts were competitive. During our 25-month audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69State Comptroller DiNapoli Releases School District Audits
… officials did not adequately seek competitive bids for purchases totaling $172,760 made from three vendors or comply with the district’s procedures for purchases from 16 vendors totaling $131,276 that were not … Officials also did not obtain the minimum number of quotes for nine claims totaling $18,628. Katonah-Lewisboro Union …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … did not obtain quotes. Quotes should have been obtained for 23 claims totaling approximately $125,600. Although the claims were for appropriate purposes, only five claims included evidence …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: $246,900 Average Bonus on Wall Street, Up 6% in 2025
… industry bonus pool reached a record $49.2 billion in 2025, up 9% from the previous year, while the average bonus rose 6% to $246,900, according to New York State Comptroller Thomas P. DiNapoli’s annual estimate. The increases reflect a …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-246900-average-bonus-on-wall-street-up-6-percent-in-2025DiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… New York's water systems may require nearly $40 billion in repairs and … by State Comptroller Thomas P. DiNapoli. "Many drinking water systems in New York are over 100 years old and … life," DiNapoli said. "Too many places are dealing with water main breaks, leaks, contaminated drinking water and …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingArchived: Legislative Session 2021–2022
… – A.7742-A/S.9360 (Lavine/Thomas) – Provides coverage for virtual currency, authorizes the promulgation of … and recognizes the death of an owner as a trigger for dormancy. Data Breach – Signed into law on December … – Eliminates the New York State residency requirement for designated beneficiaries in the New York ABLE program. …
https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022DiNapoli Op-Ed in City & State: NY ABLE Celebrates Seven Year Anniversary
… Comptroller Thomas P. DiNapoli on Saturday (10/12) on the the importance of the NY ABLE program and efforts by his … State Comptroller Thomas P DiNapoli on Saturday 1012 on the the importance of the NY ABLE program and efforts by his …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-op-ed-city-state-ny-able-celebrates-seven-year-anniversaryOpinion 98 - 19
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment … Installment Purchase Contracts (referendum requirement for in fire district) REFERENDUM -- Mandatory (need for in fire district for installment purchase contract) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-98-19IX.6.D HHS Payment Management System – IX. Federal Grants
… is fully automated to receive payment requests, edit them for accuracy and content, transmit the payment to either the Federal Reserve Bank or the U.S. Treasury for deposit into the State’s bank account, and record the … State’s Tax Identification Number (TIN) with the System for Award Management (SAM). For most accounts, OSC BSAO …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… using individual invoice lines for individual invoice items. copying purchase order and/or receiving information … Pens and 10 Pencils, the Business Unit must not detail the items purchased in the Comments field or use a general …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsAwarding and Oversight of Statewide Interoperable Communications Grants
… Purpose To determine if the Division of Homeland Security and Emergency Services awarded contracts to … 1, 2010 through April 5, 2017. Background The Division of Homeland Security and Emergency Services (Division) oversees … To determine if the Division of Homeland Security and Emergency Services awarded contracts to …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsCompliance With Freedom of Information Law Requirements
… Objectives To determine if the Department of Transportation (DOT) has policies, procedures, … To determine if the Department of Transportation DOT has policies procedures and …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsDiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… pandemic program to help struggling households pay their rent faltered at the start, with New York being the last … eligible households, ERAP covered up to 12 months of back rent, utility bills and some future rent payments. It also prohibited evictions for up to a year …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-startState Comptroller DiNapoli Releases Audits
… (DOH): Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up) (2015-F-24) An … fraudulent Medicaid claims that were submitted by the six affiliated dentists. The affiliated dentists created false entries in medical records … fraudulent Medicaid claims that were submitted by the six affiliated dentists …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-audits