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State Comptroller DiNapoli Releases Audits
… audit. Department of Health (DOH): Medicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up) (2018-F-26) … payments totaling approximately $1.5 million to Joia for pharmacy claims. In a follow-up, auditors determined DOH made …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1911
… Aid 6 CSEA Patient Educator Recipient Education 6 CSEA Registration Registration Attendant 6 CSEA Support Assistance … Support Staff; Runner; Vaccine Support Staff 6 CSEA Medical Documentation and Systems Support Documentation Staff … (such as longevity lump sum payments, inconvenience pay, location pay) the employee is currently receiving in their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effortOpinion 90-23
… NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE VIII, … 12; LOCAL FINANCE LAW, §105.00: The cities of Buffalo, Rochester and Syracuse may exclude from their constitutional … does not exceed $10,000,000 in the case of Buffalo and Rochester and $5,000,000 in the case of Syracuse. This is in …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Opinion 91-5
… and the principal upon posterity" ( McCabe v Gross , 274 NY 39, 46). Article 8, §5 provides for the exclusion of … ex rel. Haight v Brown , 169 AD 695, 155 NYS 564, affd 216 NY 674, mot for rearg den 216 NY 743; cf . NY Const, art 8, §9, which provides that the …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Opinion 93-24
… Appropriations and Expenditures (construction of permanent outdoor competitive sports facility) -- Powers and Duties (construction of permanent outdoor competitive sports facility) PARKS AND RECREATION -- Facilities (construction of outdoor competitive sports facility by fire district) TOWN …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Payroll Improvement Project Bulletin No. PIP-014
… in PayServ. Open the Arrears Worksheet. Enter the Employee ID. Enter the Employee Record number. Select the Current … to calculate the total pensionable earnings. Enter the Check Date Owed. This is the check date the arrears are owed for. Enter the Pensionable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsDiNapoli Report Examines Post-COVID Trends in New York's Aging Prison Population
… need careful evaluation of policies related to sentencing, parole, compassionate release, geriatric and health costs, … release date in prison instead of being granted parole. Pre- and Post-COVID Shifts in Age Groups In 2022, … those aged 50 and over based on a discretionary Board of Parole decision has declined from 57.2% in 2019 to 48.9% in …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-report-examines-post-covid-trends-new-yorks-aging-prison-populationState Agencies Bulletin No. 2444.1
… appointed to a Management & Confidential (BU06) position at the Department of Corrections and Community Supervision … the individual. For further information please see the IRS News Release “ Treasury, IRS provide guidance for individuals … Year 2025 paycheck, an eligible employee who works 7.5 hours per day (37.5 hours per week) worked 40 hours. They …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24441-newly-created-process-report-flsa-compensatory-time-earned-lieuComptroller DiNapoli Releases State Audits
… performed approximately 6,000 inspections at almost 1,400 locations in calendar year 2013. Despite staffing … policies and practices that drive the costs of medical care provided to children placed at voluntary agencies. In a … its annual Purchase Program. Auditors also found that the car service contract amounts were excessive compared to the …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsChild Care Stabilization Grants
… and maintained adequate internal controls to enable it to oversee and monitor child care stabilization grantees to ensure proper use of child … families, businesses, and the economy as a whole. It also highlighted the fragility of the child care system. … and maintained adequate internal controls to enable it to oversee and monitor child care stabilization grantees …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsOversight and Monitoring of the Universal Pre-Kindergarten Program
… information subsequently provided by the DOE. About the Program The UPK program was established through Chapter 436 … $850 million. UPK providers must adhere to Sections 3602-e and 3602-ee of the New York State Education Law (Law) and … and claiming expenses. DOE officials were provided with a list of the UPK programs that we selected for review. We …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programTown of Lewis – Records and Reports (2025M-17)
… [read complete report – pdf] Audit Objective Did the Town of Lewis (Town) Town Supervisor (Supervisor) … Period January 1, 2023 – November 30, 2024 Understanding the Program The Supervisor, as chief fiscal officer, is … The Supervisor did not maintain complete and accurate …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17State Comptroller DiNapoli Releases Municipal & School Audits
… did not develop and adopt required policies, including an investment policy, a procurement policy and a code of ethics. … in bus drills. Officials also did not file the required annual certification for bus drills or properly notify … report, Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1Medicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… federal Public Assistance Reporting Information System (PARIS). PARIS is a service that conducts matches on the enrollment … is receiving duplicate benefits in more than one location. PARIS uses a beneficiary’s Social Security number (SSN) as …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingDiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… The state faces substantial reductions in federal aid for health care and other programs if proposed changes in … percent this year, reaching $56.6 billion and accounting for more than one in every three dollars in the state budget. … three fiscal years, of which nearly half has been used for budget relief. Another $461 million of these one-time …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksDiNapoli Releases Analysis of Revised Executive Budget
… next fiscal years with the caveat “if fiscal conditions permit.” Total General Fund reserves are projected to be $6.5 …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetDiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… to others. For years, the authority has not operated in a fair and equitable, efficient or transparent manner and has … usage. For example, authority employees used computers to access multiple websites of a personal, nonbusiness or … software programs are removed; Adopt a breach notification policy and implement a process for analyzing infected …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authorityOversight of Food Service Establishments
… 2014 through April 12, 2018. About the Program The Centers for Disease Control and Prevention (CDC) estimates that, each … of Environmental Health Protection, is responsible for overseeing New York State’s more than 90,000 food service … requires each designated health department to investigate all complaints and reports of foodborne illness in an …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsOversight of Adult Protective Services Programs
… identified and reported to the proper authorities. Once a referral is received, the APS provider is responsible for … supported their assessment to either open or close a referral, and supported the need for the specific services …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsMental Health Education, Supports, and Services in Schools
… part of overall health and well-being. Being mentally healthy in childhood means reaching developmental and emotional milestones and learning healthy social skills and how to cope when there are problems. Mentally healthy children have a positive quality of life and can …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schools