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Medicaid Program – Managed Care Organizations: Payments to Ineligible Providers
… Purpose To determine whether the Department of Health (Department) … care organizations (MCOs) have adequate processes in place to prevent payments to ineligible providers, and whether … To determine whether the Department of Health and managed …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/medicaid-program-managed-care-organizations-payments-ineligible-providersBooks and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… for services under this program were based on fixed fees, as opposed to the cost-based rates established through … Educational Services, LLC), which operates private day care programs in the same locations as the SED cost-based … Related Audits/Reports of Interest Milestone School for Child Development: Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualSafety of Seized Dogs
… of dogs to ensure their safety and protect the rights of owners. The audit covered the period January 1, 2015 to … inspections of Officers’ records and equipment to ensure owners of seized dogs are properly notified and seized dogs … of dogs to ensure their safety and protect the rights of owners. The shelters we visited generally provided …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsAim High Children’s Services – Compliance With the Reimbursable Cost Manual
… on clinical evaluations and pays for their services using rates established by SED. The rates are based on the … be disallowed. These ineligible costs included $22,139 in personal service costs and $594,767 in other than personal service costs. Among the disallowances we identified …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualControls Over Vehicle Use and Transportation-Related Expenses
To determine whether the Department of Transportation has established adequate controls to effectively monitor and ensure accountability over its vehicle use and maintenance expenses
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesVI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… (all caps in the budget bill and level 2 of the KK_SW_PROG tree), are freely interchangeable without restriction. If the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitOther Bulletin No. 5
… Purpose To notify the SUNY Construction Fund of OSC’s automatic processing of the $800 Salary Increase Background The State University Construction Fund Resolution and Chapter 103 of the Laws of … Units 96 and 97. Affected Employees Eligible SUNY Construction Fund employees in Bargaining Units 96 and 97 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-5-april-1-2007-salary-increase-suny-construction-fundBeekmantown Fire District No. 1 – Investment Program (2025M-69)
… statutory framework established for fire districts and can create a clear structure for managing investments and … financial institution in a noninterest-bearing checking account and a savings account and had an average of approximately $530,000 in …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69State Comptroller DiNapoli Releases School District Audits
… and found that district officials did not adequately seek competitive bids for purchases totaling $172,760 made … for goods and services. District officials did not seek separate competition for all 35 public work projects for … government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances … for 2016. Also, the clerk/tax collector did not deposit 100 percent of tax collections or remit tax collections … For access to state and local government spending, public authority financial data and information on 140,000 …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: $246,900 Average Bonus on Wall Street, Up 6% in 2025
… global repercussions that pose extraordinary risks for the short- and long-term outlook on the financial sector and for … DiNapoli’s estimate, tax revenue from the bonuses may fall short of expectations for the current fiscal year. …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-246900-average-bonus-on-wall-street-up-6-percent-in-2025State Agencies Bulletin No. 2360
… Transfers between agencies Work schedule for CAL teachers Restoration of health insurance for Contract Pay teachers … 08/21/2025 and ending 09/03/2025. OSC Actions: Automatic Restoration of Contract Pay After payroll is audited for … Reporting Additional Pay for 21P Employees: Automatic Restoration of Location Pay (Earnings Codes LMH, LOC, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2360-restoration-contract-pay-and-additional-pay-21p-institution-teachersDiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… New York's water systems may require nearly $40 billion in repairs and … by State Comptroller Thomas P. DiNapoli. "Many drinking water systems in New York are over 100 years old and … life," DiNapoli said. "Too many places are dealing with water main breaks, leaks, contaminated drinking water and …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingArchived: Legislative Session 2021–2022
… related to the remediation of petroleum discharges on residential property. Omnibus Procurement Amendments …
https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022DiNapoli Op-Ed in City & State: NY ABLE Celebrates Seven Year Anniversary
… of the NY ABLE program and efforts by his office to increase access to the program. The full op-ed is below: Seven years ago this … NY ABLE. The program helps individuals with disabilities to maintain health, independence and quality of life without … of the NY ABLE program and efforts by his office to increase access to the program …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-op-ed-city-state-ny-able-celebrates-seven-year-anniversaryOpinion 98 - 19
… and Equipment (referendum requirement for installment purchase contract) PUBLIC CONTRACTS -- Installment Purchase Contracts (referendum requirement for in fire … -- Mandatory (need for in fire district for installment purchase contract) GENERAL MUNICIPAL LAW, §109-b: An …
https://www.osc.ny.gov/legal-opinions/opinion-98-19IX.6.D HHS Payment Management System – IX. Federal Grants
… uses a custom-developed Payment Management System (PMS) that provides federal awarding agencies and state grant … disbursements to the appropriate account(s) in PMS. In order to receive funds through PMS, each agency is required to register their Unique Entity …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… Units must use the Invoice Lines section of the voucher in the Statewide Financial System (SFS) to record as much … Business Units should use the functionality available in the SFS, including: using individual invoice lines for … distribution lines (which are referred to as charge lines in Legacy Systems) to provide as much information as possible …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsAwarding and Oversight of Statewide Interoperable Communications Grants
… assess reasons for past inconsistencies in approving grant extensions and implement additional controls to ensure … of the requirements they must meet to obtain contract extensions. Other Related Audit/Report of Interest New York …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsCompliance With Freedom of Information Law Requirements
… statutory requirement to provide an appeal to Committee on Open Government (COOG) upon receipt for any of the 49 … information. 1 For example, while one DOT regional office on its own provided its FOIL procedures manual, three other … impact the reliability of the evidence they are relying on, whether the obstruction is deliberate by an auditee or …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirements