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Controlling Access to Student Grading Systems in School Districts (2015-MS-3)
… complete report - pdf] We also released six letter reports to the following School Districts: Arlington Central School … [pdf] . Purpose of Audit The purpose of our audit was to determine whether school districts are adequately … and monitoring user access. All districts had weaknesses in accessing, monitoring and reviewing audit logs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3Medicaid Program – Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services
… eye care provider (Provider) and extending to the owner’s family, including: The owner and family members submitted false income information to secure … The Provider used a non-Medicaid-enrolled billing service company to submit its claims. The owner of the Provider and …
https://www.osc.ny.gov/state-agencies/audits/2016/03/21/medicaid-program-eye-care-provider-and-family-inappropriately-enroll-recipients-andInspecting Highway Bridges and Repairing Defects
… Purpose To determine if the Port Authority of New York and New Jersey … (Department) within one week. The Authority has six weeks to take appropriate action (i.e., close the bridge, repair the defect, or take alternative action to ensure the bridge is safe to use. Less serious safety …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… equipment that are available to recipients on a monthly rental basis. Under both FFS and managed care there are typically limits (or caps) on the number of monthly rental payments—many items have 10-month caps. In accordance with Medicaid regulations, when the monthly rental payment limit is reached but the item is still needed, …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followDiNapoli: NYSLRS Announces Employer Contribution Rates for 2025-26
… The Kentucky Employees Retirement System was the only state with an assumed rate of return lower than NYSLRS. …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-nyslrs-announces-employer-contribution-rates-2025-26State Agencies Bulletin No. 422.2
The purpose of this Bulletin is to notify agencies of the procedures to be used when requesting a direct deposit reversal
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4222-revised-direct-deposit-delete-and-reversalsDiNapoli: Nurse Hiring Improves but Temp Staff Costs Remain Elevated at NYC Health + Hospitals
… 2023. Woodhull Hospital in Brooklyn, Harlem Hospital in Manhattan and Lincoln Hospital in the Bronx saw a 24.1%, 22%, … This analysis is an update to DiNapoli’s 2023 report, NYC Health + Hospitals: Nurse Staffing Trends . Report NYC Health + Hospitals: Nurse Staffing Trends Update …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-nurse-hiring-improves-temp-staff-costs-remain-elevated-nyc-health-hospitalsMedicaid Program – Overpayments for Medicare Part C Claims
… whether Medicaid made improper payments on Medicare Part C claims for recipients covered by Medicare Advantage … 2018 through April 2023. About the Program Under Medicare Part C, private insurance companies administer Medicare … as the correct payment amount. Key Findings We analyzed Part C claims for hospital-based inpatient and outpatient …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/medicaid-program-overpayments-medicare-part-c-claimsComptroller DiNapoli & A.G. Schneiderman Announce Sentence of Brooklyn Man for Stealing Over $22K in Deceased Mother's Pension Benefit
… and Attorney General Eric T. Schneiderman announced today the sentencing of Jimmie Buie, a Brooklyn resident, for stealing over $22,000 in pension benefits issued by the New York State and Local Employees Retirement System to his deceased mother, Sandra Buie, between May 2011 and …
https://www.osc.ny.gov/press/releases/2017/05/comptroller-dinapoli-ag-schneiderman-announce-sentence-brooklyn-man-stealing-over-22k-deceasedCapital Program Revenue and Expenses
… Racing Association, Inc. received the appropriate amount of Video Lottery Terminal (VLT) revenues for its capital … poor financial condition. In September 2008, upon renewal of its exclusive franchise, NYRA entered into a bankruptcy … Agreement with New York State (Agreement), a percentage of Resorts’ VLT revenues (Net Win) are to be directed to NYRA …
https://www.osc.ny.gov/state-agencies/audits/2015/10/14/capital-program-revenue-and-expensesDiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… the allowable U.S. General Services Administration and New York state dinner rates; An alleged ‘travel expense’ of $32,500 for a management software license; and Transportation expenses totaling $33,203, nearly …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabsOpinion 88-4
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (providing … SERVICES LAW, §371; STATE CONSTITUTION, ART VIII, §1: A county may determine that appropriate refreshments served to … expenditures for such refreshments. You ask whether a county may provide refreshments for trainees participating in …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Opinion 2001-10
… or verification of claims) TOWN LAW §118: Vendors are not required to submit certified or verified claims to a town unless so required by town board resolution. You ask whether a town must require vendors to certify claims … see also, e.g., 1995 Opns St Comp No. 95-23, p 46). In so doing, the town board or town comptroller may require any …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Candor , the Town of Cornwall , the LaGrange Fire District and the … P DiNapoli today announced his office completed audits of the Town of Candor the Town of Cornwall the LaGrange Fire District and …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… Employees in six upstate New York school districts had inappropriate computer access to sensitive student data and were able to change student grades and … academic and personal information must be protected by school districts,” said DiNapoli. “Each of the districts …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesTown of Wethersfield – Capital Project (2025M-46)
… project for a new Department building, including a road salt storage shed (salt shed). From January 1, 2020 through March 5, 2025, the …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46State Comptroller DiNapoli Releases Municipal Audits
… of Town of Chazy , Village of Freeville , Village of Silver Creek , Town of Windsor and the City of Yonkers . "In … the accrual and use of vacation and sick time. Village of Silver Creek – Capital Projects (Chautauqua County) The board … audits of Town of Chazy Village of Freeville Village of Silver Creek Town of Windsor and the City of Yonkers …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1City of Lockport – Budget Review (B23-1-7)
… subsequent fiscal year during which the debt incurred to finance the deficit is outstanding, the proposed budget for … overtime incurred by the fire department in 2023, which we estimate will exceed the amount budgeted by approximately … coverage. City officials, including the Mayor, Director of Finance, and Fire Chief, stated that they intend to purchase …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7Collection of Fines Related to Tenant Complaints (Follow-Up)
… Housing and Community Renewal (DHCR). DHCR is responsible for the supervision, maintenance, and development of … housing in the State. Within DHCR, the Office of Rent Administration (ORA) administers the State’s rent laws … and non-compliance complaints, which are handled by ORA’s Enforcement Unit, defined as follows: Harassment is …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/collection-fines-related-tenant-complaints-followDiNapoli, Social Security Administration IG Ennis Announce Guilty Plea of Maryland Man for Stealing Deceased Mother’s Retirement Payments
… was out of the country on an extended tour of Europe and only reachable by e-mail. Authorities confirmed, however, …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-social-security-administration-ig-ennis-announce-guilty-plea-maryland-man-stealing-deceased