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Assessment of Costs to Administer the Workers’ Compensation Program for the Three Fiscal Years Ended March 31, 2017
… audit was to assess the accuracy of the Workers’ Compensation Board’s (Board) reported assessable expenses and … administration of Sections 50(5) and 151 of the Workers’ Compensation Law (WCL). We performed our audit pursuant to … for tracking its costs to administer the Workers’ Compensation Program (Program) and assessing these costs on …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/assessment-costs-administer-workers-compensation-program-three-fiscal-years-ended-march-31Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… fees using outside law firms and to minimize unbillable toll transactions. The audit covered the period January 1, … Bridges and Tunnels, is an MTA agency that operates seven toll bridges and two tunnels that interconnect parts of New … than any other bridge or tunnel authority in the nation. Toll revenues from TBTA help subsidize MTA’s transit and …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsTown of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… report - pdf] Audit Objective Determine whether the Court Clerk (Clerk) reported hours on her Town of Alexandria … hours worked at other municipalities. Determine if Justice Court (Court) money is properly recorded, deposited and reported. … Town of Alexandria Justice Court Time and Attendance and Court Operations 2017M284 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsOpinion 2002-4
… a private individual and the channel is regularly used by fishing guide boats and other pleasure craft. Ice melt, … utilize waterways within the town, including those in the fishing industry, are not impeded by adverse conditions of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Access Controls and Vulnerability Management
… bus services, shuttle systems, and paratransit services (for riders with disabilities) across Albany, Montgomery, …
https://www.osc.ny.gov/state-agencies/audits/2026/02/25/access-controls-and-vulnerability-managementOversight of School Fire Safety Compliance (2015-S-86)
To determine if the State Education Department (Department) is providing effective oversight to ensure school compliance with required fire safety procedures
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s86.pdfDiNapoli: Housing Cost Burdens for New Yorkers Among Nation's Highest
… than one-third of households in the Mid-Hudson and Long Island regions are cost-burdened, higher than regions in the … of New York, where aggregate burdens range from 24% in the North Country and Mohawk Valley to 27% in the Finger Lakes. … across all regions. The greatest share was on Long Island (51.4%), which has the smallest share of renters …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-housing-cost-burdens-new-yorkers-among-nations-highestDiNapoli: Middletown Chiropractor Sentenced to Nine Years for Insurance Fraud
… and three co-conspirators systematically double-billed insurers, charged for services never rendered, created shell companies and falsified records to hide their crimes. Spina … betrayed his professional obligations and bilked insurance companies and Medicare out of millions of dollars. Thanks to …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-middletown-chiropractor-sentenced-nine-years-insurance-fraudFraud Prevention and Detection
This session will identify steps local officials can take to help detect and prevent fraud and abuse. Participants will learn about the fraud triangle, which consists of common red flags, organizational vulnerabilities to fraud and how to minimize risks.
https://www.osc.ny.gov/files/local-government/academy/pdf/fraud-prevention-detection-080724.pdfLGAC - Directors and Officers
The New York Local Government Assistance Corporation is administered by a non-compensated, seven member Board.
https://www.osc.ny.gov/files/debt/pdf/lgac-directors-and-officers.pdfDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… actions to prevent waste, fraud and abuse.” SADC programs, which provide personal care and other services in a … that were not supported by this method or any other. Certificate of Occupancy Irregularities. SADCs are required … from an MLTC’s network, and determine an appropriate course of corrective action, including recoveries, …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsComptroller DiNapoli and A.G. Schneiderman Announce Indictment of NYC Councilman Ruben Wills In Public Corruption Scheme
… Jelani Mills, redirect the money from Micro Targeting to NY 4 Life, a non-profit corporation Wills controlled, while … expenditures. Wills then withdrew the money in the NY 4 Life bank account in a series of cash withdrawals and … Assistant Attorneys General Jerrold L. Steigman and Rachel Doft, of the Public Integrity Bureau, are prosecuting …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-nyc-councilman-ruben-wills-publicDiNapoli: Some Taxpayer Check-Off Donations Not Utilized for Worthy Causes
… support through personal income tax check-offs including fish and wildlife programs, missing and exploited children … by the Department of Environmental Conservation, for fish and wildlife management. DiNapoli’s report, coming after …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-some-taxpayer-check-donations-not-utilized-worthy-causesDiNapoli: Employment Recovery for New Yorkers with Disabilities Lags Nation
… face a higher unemployment rate than the national average for those with disabilities. In 2020, unemployment rates for working-aged people with a disability soared in both New … dropped to 8.2% in 2022, but in New York it was 11.9%. “For people living with disabilities, the COVID-19 pandemic …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-employment-recovery-new-yorkers-disabilities-lags-nationEmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits
… by two subscriber plans under the New York State Dental Insurance Program. The audit covered the period from January … 2022. About the Program New York State provides dental insurance benefits to certain State employees and their … claims for services on behalf of the New York State Dental Insurance Program (Dental Program). Coordination of benefits …
https://www.osc.ny.gov/state-agencies/audits/2024/01/08/emblemhealth-plan-inc-overpayments-services-requiring-coordination-benefitsDiNapoli: Post-Pandemic Unemployment in NYC Persists for Some Demographic Groups
… The December unemployment rate in New York City remained higher than … P. DiNapoli. DiNapoli also found that non-college-educated unemployment is closer to pre-pandemic levels than … has improved since the pandemic,” DiNapoli said. “My report found that youths and Black people continue to face …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-post-pandemic-unemployment-nyc-persists-some-demographic-groupsOverpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up)
… of the three recommendations made in our audit report, Overpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (2010-S-30). Background … (IPRO), to review inpatient claims. Our initial audit report, which was issued on July 25, 2013, identified $7.8 …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/overpayments-hospitals-claims-lengthy-acute-care-admissions-followUnnecessary Managed Care Payments for Medicaid Recipients With Medicare (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Unnecessary Managed Care … Medicare deductibles and coinsurance for the recipients in question, the net savings to Medicaid would have been … Medicaid managed care premiums occurred because of delays in posting recipients' Medicare data to eMedNY (Medicaid's …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/unnecessary-managed-care-payments-medicaid-recipients-medicare-followMedicaid Program – Overpayments for Services Also Covered by Medicare Part B
… overpaid health care providers for Medicaid claims for Medicare Part B coinsurance. The audit covers the period January 1, 2009 … the elderly and disabled. It consists of several parts. Medicare Part B helps pay for medical care provided in … overpaid health care providers for Medicaid claims for Medicare Part B coinsurance …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bTown of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… Purpose of Audit The purpose of our audit was to review the Dover Ridge sewer and water … January 1, 2015 through May 19, 2016. Background The Town of Beekman is located in Dutchess County and has … The purpose of our audit was to review the Dover Ridge sewer and water …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260