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Medicaid Program – Medicaid Claims Processing Activity October 1, 2015 Through March 31, 2016
… weights; $389,813 in improper payments for inpatient, clinic, durable medical equipment, transportation, and eye …
https://www.osc.ny.gov/state-agencies/audits/2016/11/30/medicaid-program-medicaid-claims-processing-activity-october-1-2015-through-march-31-2016Medicaid Program – Medicaid Claims Processing Activity October 1, 2013 Through March 31, 2014
… improper payments for duplicate billings and hospital, clinic, transportation, and eye care services. By the end of …
https://www.osc.ny.gov/state-agencies/audits/2015/05/21/medicaid-program-medicaid-claims-processing-activity-october-1-2013-through-march-31-2014Samaritan Village, Inc. – Chemical Dependency Services Program
… to ensure claims submitted by Samaritan Village, Inc. are valid and consistent with contract terms and that … revenues for the individuals it serves (e.g., Medicaid, third party payers, etc.), it reduces claimed Program expenses by …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… is an SED-approved special education provider located in Utica. Kelberman’s mission is to provide state-of-the-art … 30, 2017, Kelberman reported approximately $1.77 million in reimbursable costs on its CFRs for the Preschool Special … the fiscal year ended June 30, 2017, we identified $23,616 in ineligible costs Kelberman reported on its CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualCompliance With Special Education Requirements – Evaluations (Follow-Up)
… education. The New York City Department of Education (DOE) – the nation’s largest school system – served … 192,000 of these students in the 2021-22 school year. The DOE is responsible for evaluating students to determine their … receive appropriate services. Toward this end, the DOE follows a multi-step evaluation and placement process. …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… Background The Big Flats Fire District No. 2 is located in Chemung County. The District’s general fund budget totaled $101,467 for the 2012 fiscal year. Included in the budget is $30,000 for rent of the Golden Glow … $30,000 annually, which was double the $15,000 amount paid in 2010, for the two existing firehouses. When the new …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mCity of Long Beach – Budget Review (B7-16-9)
… May 2015. The City’s proposed budget exceeds the allowable tax levy limit. Key Recommendations Review the one-time … control overtime costs. Adopt a local law overriding the tax levy limit before adopting the proposed budget or adjust the budget to be within the allowable tax levy limit. …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9City of Yonkers – Budget Review (B23-6-6)
… million for the Yonkers Public Schools (District) and $698.2 million for the City. The 2023-24 budget is $52.1 million … the last 10 years, the City’s outstanding debt has grown 35 percent and the City’s debt service payments have risen 35.2 percent. The City will need $99.2 million to service its …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Dutchess County – County Bridge Maintenance (S9-13-5)
Dutchess County County Bridge Maintenance S9135
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… Purpose of Audit The purpose of our audit was to review the Executive Director’s oversight of the processes and procedures governing the … process by monitoring the use of his signature stamp and the work performed by individuals who performed …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252City of Yonkers – Budget Review (B22-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to … in the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of … New York Office of the State Comptroller City of Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Town’s sewer and water districts for the period January 1, 2009, to May 31, 2012. Background The Town of Black Brook is … fund balance declined from $163,483 as of January 1, 2009 to $122,262 at December 31, 2011. The sewer fund balance …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216Comptroller DiNapoli Releases School Audits
… not submitted and rejected claims were not resubmitted for 1,280 eligible services totaling $25,004. Had these services … period and found they were generally supported by adequate documentation and for proper purposes. However, 45 claims … that district officials lacked adequate evidence to show they sought competition for 32 purchases (53 percent) …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-auditsSelected Controls Over the Property Tax Assessment Process
… (TC) 2 properties, which include rentals, co-ops, and condos with more than three units, Market Value (MV) is … to determine MV for large rental buildings, co-ops, and condos (11 units or more), and income only is used for smaller rentals, co-ops, and condos (ten units or less). For large rental properties, …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processState Comptroller DiNapoli Releases Audits
… of Environmental Conservation (DEC): Collection and Use of Oil Spill Funds (Follow-Up) (2017-F-13) An initial audit report issued in August 2015 determined that there were weaknesses in DEC's … individuals and continued coverage for individuals who died after enrollment; multiple Client Identification Numbers …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0DiNapoli: Wall Street 2022 Bonuses Fell 26% From Previous Year, Return to Pre-Pandemic Levels
… and the city. “Wall Street’s cash bonuses were expected to fall as several factors weighed on the securities’ industry … said. “A 26% decline brings the average bonus closer to what financial employees received prior to the pandemic. … tax revenues for the state and city, our economic recovery does not depend solely on Wall Street. Employment in leisure …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-wall-street-2022-bonuses-fell-26-previous-year-return-pre-pandemic-levelsDiNapoli: Federal Actions Threaten New York's Farms and Food Production
… enforcement policies, according to a report released today by New York State Comptroller Thomas P. DiNapoli. These … enforcement policies according to a report released today by NYS Comptroller DiNapoli …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-federal-actions-threaten-new-yorks-farms-and-food-productionDiNapoli: Affordable Housing Developments Need Better Oversight to Address Unsafe Conditions
… Auditors examined Clinton Towers in Manhattan, Evergreen Gardens in the Bronx, and Tivoli Towers in Brooklyn, and … these properties are managed responsibly and that tenant apartments are safe, well-maintained, and affordable.” The … and community rooms cluttered and inaccessible. Evergreen Gardens (2 buildings, 358 units, Bronx) Holes in the building …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-affordable-housing-developments-need-better-oversight-address-unsafe-conditionsIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… of various programs such as community treatment centers, new voting machines, debt service on low rent housing bond issues, and New York City Financial Control Board. Refunds and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsOpinion 95-26
… of tax moneys to pay for improvement to fire department headquarters); (investment of tax moneys by loan to fire … moneys to pay for improvements to the fire department's headquarters. INSURANCE LAW, §§9104, 9105; ESTATES, POWERS … owned by the Association and used as the fire department's headquarters when the fire department would repay the …
https://www.osc.ny.gov/legal-opinions/opinion-95-26