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State Comptroller DiNapoli Releases Audits
… increasing the risk of a shortened useful life or the need for more repairs. Also, there was no inventory system to track parts purchased for vehicle maintenance, resulting in parts that were missing or untraceable to a vehicle. Notably, for the audit period, maintenance costs totaled more than $50 …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsDiNapoli, Wharton, Myrie Op-Ed: Putting the Public Back Into Campaign Finance
… The New York Daily News today published an op-ed from New York State … Comptroller Thomas P. DiNapoli, Citizen Action of New York’s Democracy Coalition Coordinator Karen Wharton and State … finance program was used, according to the Brennan Center for Justice. Many of the winners that year who …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-wharton-myrie-op-ed-putting-public-back-campaign-financeOpinion 94-6
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … provisions (see e.g. Yonkers Bus v Maltbie, n.o.r., 23 NYS2d 87 affd 260 App Div 893, 23 NYS2d 91; DePerno v Dolan, 9 NY2d 433, 214 NYS2d 434; see …
https://www.osc.ny.gov/legal-opinions/opinion-94-6DiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach
… the potential of these programs but found key areas for improvements at the Department of Labor (DOL) which oversees them. “Apprenticeship programs open doors for many New Yorkers to access well-paid jobs that become … I commend Labor Commissioner Roberta Reardon and her team for their efforts in promoting New York’s apprenticeship …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reachComptroller DiNapoli Releases School District Audits
… The board approved 27 meal purchases, totaling $5,790, for payment without adequate supporting documentation. … written fund balance policy. Cheektowaga-Maryvale Union Free School District – Continuing Education (Erie County) … Community education financial activity was not accounted for in the correct fund. Certain literacy program revenue was …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-auditsMedicaid Program – Medicaid Claims Processing Activity April 1, 2017 Through September 30, 2017
… Purpose To determine whether the Department of Health's eMedNY system reasonably ensured that Medicaid claims were submitted … through September 30, 2017. Background The Department of Health (Department) administers the State’s Medicaid program. …
https://www.osc.ny.gov/state-agencies/audits/2018/08/03/medicaid-program-medicaid-claims-processing-activity-april-1-2017-through-september-30-2017CUNY Bulletin No. CU-593
… income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-593-city-university-new-york-cuny-health-benefits-buy-outState Agencies Bulletin No. 1102
… The payment is calculated at the straight time rate based on the employee’s salary at the time of liquidation. … Actions The agency must enter the following information on the Time Entry page to pay the Over40 Comp Time II Cash … day the employee is in Active status if the employee is on a leave at the time of payment. Earnings End Date Same as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1102-2011-csea-pef-and-dc-37-over40-comp-time-ii-cash-outUnited Healthcare – Empire Plan Drug Rebate Revenue (Follow-Up)
… The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Plan covers many health care services, … discount revenue that was not credited to the Department for the period January 1, 2010 through December 31, 2012. … Health Insurance Program: United HealthCare: Payments for Fraudulent and Improper Claims Submitted by Davis Ethical …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-healthcare-empire-plan-drug-rebate-revenue-followState Agencies Bulletin No. 1026
… of Military & Naval Affairs BU47 Professional, Scientific and Technical Services BU05 Rent Regulation Services BU67 … the Over40 Comp Time II program negotiated with CSEA, PEF and DC-37, employees are permitted in October of each year of … letters issued in conjunction with the 2007-2011 CSEA, PEF and DC-37 agreements. GOER Memo 2010-26 to agency Directors …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1026-2010-csea-pef-and-dc-37-over40-comp-time-ii-cash-outImproper Medicaid Payments to Eye Care Providers
… provider enrollment rules and (2) if Medicaid paid for improper claims billed by the eye care providers. This … 31, 2015. Background Health care providers must apply for enrollment into the Medicaid program and meet certain … providers who do not meet federal and State requirements for participation in the Medicaid program. The Department of …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-medicaid-payments-eye-care-providersCUNY Bulletin No. CU-441
… Qualified parking is parking provided to employees on or near the business work premises, or parking on or near a location from which employees commute to work by … and will be taken for all participants in this program on the first Institution check date of each calendar month. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-441-cuny-pre-tax-parking-programSelected Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery
… State costs related to site investigation and remediation, bill for and collect these costs from responsible parties in … billing process and the timeliness of billing. However, bill preparation is a very time-consuming process and billing … of Lease and Permit Revenues (2012-S-6) Office of the Attorney General: Accounts Receivable Collections (2011-S-25) …
https://www.osc.ny.gov/state-agencies/audits/2015/01/22/selected-aspects-inactive-hazardous-waste-site-remediation-cost-recoveryNew York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up)
… Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Use Services for Ineligible Members (Report 2021-S-18 ). About the Program … The Empire Plan is the primary health insurance plan for NYSHIP, covering 1.1 million members. Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/new-york-state-health-insurance-program-payments-beacon-health-options-mental-health-andOversight of Mental Health Education in Schools (Follow-Up)
… (Department) is charged with the general management and supervision of the State’s school districts and the education of approximately 2.5 … (MHANYS), a non-profit organization, led a call to action for a State law that would require mental health instruction …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/oversight-mental-health-education-schools-followMedicaid Program – Claims Processing Activity April 1, 2022 Through September 30, 2022
… computer system processes claims submitted by providers for services rendered to Medicaid-eligible recipients and generates payments to reimburse the providers for their claims. During the 6-month period ended September … as follows: $10.2 million was paid for managed care premiums on behalf of Medicaid recipients who also had …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-claims-processing-activity-april-1-2022-through-september-30-2022Medicaid Program – Claims Processing Activity October 1, 2020 Through March 31, 2021
… Objective To determine whether the Department of Health’s (Department) eMedNY system reasonably ensured … to reimburse the providers for their claims. During the 6-month period ended March 31, 2021, eMedNY processed over 313 … excess of permitted limits; $357,066 was paid for newborn birth claims that contained inaccurate birth information, …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-claims-processing-activity-october-1-2020-through-march-31-2021Inappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations made in our initial audit report, Inappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus (Report …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/inappropriate-premium-payments-recipients-no-longer-enrolled-mainstream-managed-care-andOverpayments for Therapy Services and Prescription Drugs Covered by Medicare (Follow-Up)
… included in our initial audit report, Overpayments for Therapy Services and Prescription Drugs Covered by … overpaid health care providers’ Medicaid claims for therapy services and prescription drugs that are covered … covered the period January 1, 2012 to December 31, 2016 for prescription drugs and January 1, 2012 to December 31, …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/overpayments-therapy-services-and-prescription-drugs-covered-medicare-followMedicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… solicit Medicaid recipients. The audit covered the period January 1, 2007 through June 8, 2011. Background The State's … Medicaid paid about $321 million for dental claims. From January 1, 2007 through June 8, 2011, Medicaid paid about $6.9 million for services claimed by the six dentists. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentists