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DiNapoli: Four Arrested for Allegedly Defrauding Medicaid Out of Over $1.6 Million
… brother Junaid Choudhary, 43, both of Clifton Park, Danya Matthew, 56, of Springfield Gardens, and Kenneth Smith, 34, … allegedly submitted over $400,000 in false claims. Danya Matthew, owner of Ride to Recovery Corp., her son, Smith, and … investigation revealed the Choudhary brothers, along with Matthew and Smith, allegedly fraudulently billed the Medicaid …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-four-arrested-allegedly-defrauding-medicaid-out-over-16-millionDiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… New York state’s centralized guidance and oversight of agencies’ use of Artificial Intelligence (AI) is … Government, follows a 2023 audit of New York City’s AI Governance. “New York state agencies are using AI to monitor … policies are carried out. It also has an AI Governance Committee and created its own definition of AI, but exempted …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksComptroller DiNapoli Releases Municipal Audits
… of Boonville , Town of Caton , Delaware County , Town of Indian Lake and Tompkins County . “In today’s fiscal climate, … without any written contracts with the vendors. Town of Indian Lake – Reserves and Justice Court Operations (Hamilton … Town of Boonville Town of Caton Delaware County Town of Indian Lake and Tompkins County …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0Compliance With School Safety Planning Requirements
… the SAVE Act added Section 2801-a of the Education Law (Law), which requires public school districts to develop district-wide safety plans (District Plans) and … 25 sampled schools, finding deficiencies such as incorrect contact information for key personnel, unarmed door alarms, …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsXIX.2.C.1 Statewide Standard Activities – XIX. Project Costing (PCIP)
… Below is the list of statewide standard activities for the PCIP, including their … support when each activity should be used with a project. Standard activities are defined for each project type. With the exception of a limited number of standard activities that are unique to DOT and begin with …
https://www.osc.ny.gov/state-agencies/chapter-xix/xix2c1-statewide-standard-activitiesPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly pension …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… and reported and that Department moneys are safeguarded for the period January 1, 2012 to September 5, 2013. … the Treasurer. The Department’s budget totaled $174,935 for the 2013 fiscal year. Key Findings The Board generally … that all claims have supporting documentation and are for legitimate Department purposes. The Treasurer should pay …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsCity of Yonkers – Budget Review (B6-14-13)
… 2014-15 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to … City of Yonkers Budget Review B61413 …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13City of Ogdensburg - Payroll Processing – (2014M-207)
… all significant phases of the payroll process. No one reviews the completed payrolls. The payroll clerk gives … should segregate the payroll clerk’s duties so that one person does not control all significant aspects of the …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… in Wayne County and in the Towns of Penfield and Webster in Monroe County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseThurston Fire Company – Board Oversight (2016M-429)
… provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in accordance with its bylaws which stipulate that a Board … audit of the Secretary/Treasurer's books and records in January 2015 or 2016. The credit card policy lacks a …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Cohoes Public Library – Governance and Operations (2015M-259)
… 1, 2014 through December 31, 2014. Background The Cohoes Public Library is a municipal public library located in the City of Cohoes in Albany … Cohoes Public Library Governance and Operations 2015M259 …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Steuben County – County Bridge Maintenance (S9-13-1)
… The County’s budgeted expenditures totaled $186 million in 2012. The DPW operating budget was $20.6 million for the … While the County does not have a written plan in place, it has implemented practices that have served to … The County has reduced the number of deficient bridges in recent years, primarily by replacing and completely …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Individuals with Disabilities Education Act – Federal Funding and New York
… with Disabilities Education Act (IDEA), which originated in 1975 and was most recently amended in 2015, guarantees a free and appropriate public education in the least restrictive environment possible to children … with Disabilities Education Act IDEA which originated in 1975 and was most recently amended in 2015 guarantees a …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actOverlapping Real Property Tax Rates and Levies - FAQs
Overlapping Real Property Tax Rates and Levies Frequently Asked Questions
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsDiNapoli: DOCCS Transitional Services Programs Need Improvement
… reported on the program’s outcomes since 2022, so there is little understanding of whether it is working outside of the separate parolee discharge reports. … not have a way to specifically identify whether someone is enrolled in the program, making it harder to track …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-doccs-transitional-services-programs-need-improvementGeneric PINs
… Purpose The objective of our examination was to determine whether DEC’s use of fuel cards complied with … and DEC does not have sufficient controls in place to ensure all fuel purchases are appropriate. DEC officials … our Office’s report 2006-BSE-11-006 issued on May 16, 2008 to assign unique PINs to individual employees, consistent …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsCounty of Rockland – Budget Review (B6-16-19)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … County of Rockland Budget Review B61619 …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… the District’s financial condition and nonresident tuition for foster students for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $82.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterTown of Olive – Claims Processing and Information Technology (2012M-223)
… (IT) for the period January 1, 2011, to August 28, 2012. Background The Town of Olive is located in Ulster …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223