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Vested Retirement Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before … member. 1 Tier 1 members under the alternative age 55 plan may receive their full vested benefits at age 55. Tier 2, 3 and 5 members under this plan may receive their full vested benefits at age 62, or may …
https://www.osc.ny.gov/retirement/publications/1511/vested-retirement-benefitDiNapoli Halts $24 Million in Suspicious Tax Refunds
… 7,482 improper filings –an 18 percent rise from last year. To date, DiNapoli's office audited and approved 4.8 million … refund requests totaling $352.5 million are expected to be paid in the coming days. “Those who break the rules … “Tax cheats are continually coming up with new schemes to get money they aren’t entitled to. My office works …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsDiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
… 22.2% Non-US Equities -0.5% 11.2% Private Equity 9.2% 7.5% Real Estate 10.4% 6.4% TIPS* 3.3% 5.2% Global Equities 4.4% 4.9% Absolute Return Strategies 5.9% 3.5% Non-Core Fixed Income** N/A 1.1% Opportunistic Alternatives 7.0% 0.7% Real Assets** N/A 0.2% *Treasury Inflation-Protected …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… coinsurance. The objective of our initial audit, issued on September 14, 2023, was to determine whether Medicaid made improper payments on behalf of members with DOH-authorized overlapping Medicaid … progress in recovering the improper payments identified by the initial audit. Of the initial report’s two audit …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planUse of State Appropriations
… and Markets (NYSDAM). Its most recent contract was for $3.7 million and covered the four years ending March …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriationsViolations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… the Department of Correctional Services' Food Production Center (2009-S-6). Background On August 31, 2010, we reported the results of our audit of certain Center procurement contracts and payments to vendors for … 31, 2009. Our objective was to determine whether former Center Director Howard Dean, his staff, and various food …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesOverpayments for Medicare Part C Coinsurance Charges (Follow-Up)
… included in our initial audit report, Overpayments for Medicare Part C Coinsurance Charges (2011-S-33). Background … rendered to Medicaid recipients enrolled in a Healthfirst Medicare Advantage Plan. Many Medicaid recipients are also enrolled in Medicare Part C. Under Medicare Part C, managed care plans …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/overpayments-medicare-part-c-coinsurance-charges-followCollection of Medicaid Accounts Receivable (Follow-Up)
… Background Our initial audit report, which was issued on September 9, 2010, examined whether the Department of … and seek recovery of accounts receivable that were owed by providers when they joined a group practice. We also … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followCVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Temporary Holding Account Rebate Revenue 2019S27
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit … To determine the extent of implementation of the six recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)
To determine the extent of implementation of the ten recommendations included in our initial audit report Oversight of Security Expenses in Single Adult and
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-followNYS Common Retirement Fund Reports Third Quarter Results
… bonds and mortgages (22.37%), private equity (12.36%), real estate and real assets (8.52%) and credit, absolute return strategies and opportunistic alternatives (5.37%). DiNapoli …
https://www.osc.ny.gov/press/releases/2022/02/nys-common-retirement-fund-reports-third-quarter-resultsWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… report includes five recommendations to that effect. A copy of our letter to District officials is included in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… procedures for the collection of cash receipts for milk sales and non-resident tuition, totaling $169,576, and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsCity of Yonkers – Budget Review (B21-6-8)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2021-22 and the related justification … million, such as fund balance, one-time State funding and sale of property, to balance its budget. The City could face …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8DiNapoli Op-Ed in the NY Daily News Explains His Audit of the Former Governor's COVID Performance
… recent audit examines how the state Department of Health (DOH) collected and used data from nursing homes to … after 9/11 and during the COVID pandemic. Our appreciation for one another is deeper in stressful times. We applauded … facilities. Since most residents of nursing homes are seniors, this also highlights shortcomings with how society …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-op-ed-ny-daily-news-explains-his-audit-former-governors-covid-performanceMedicaid Program – Inappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus
… Medicaid mainstream managed care plans and Family Health Plus managed care plans (Plans) for recipients who were no … managed care, during the audit period, Family Health Plus (FHP) was a publicly funded managed care program for … Medicaid mainstream managed care plans and Family Health Plus …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/medicaid-program-inappropriate-premium-payments-recipients-no-longer-enrolled-mainstreamLinkNYC Program Revenues and Monitoring
… whether New York City received all the revenues specified in the contract terms and whether the Department of … Yorkers, and ensuring adequate compensation to the City. In December 2014, the City, through DoITT, entered into a … the City and were projected to generate over $500 million in revenue over the program’s first 12 years. The Agreement …
https://www.osc.ny.gov/state-agencies/audits/2021/07/30/linknyc-program-revenues-and-monitoringComptroller DiNapoli Releases School Audits
… fund balance to exceed the statutory limit. As of June 30, 2015, unrestricted fund balance totaled $3.8 million and … realized in its special education summer school and adult education programs. However, BOCES officials did not … also accumulated and retained operating surpluses from adult education programs in 2013-14 ($1.2 million) and …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits