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State Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued. … Auditors identified approximately $10.2 million in improper Medicaid payments, including: $3.7 million in overpayments for claims that were billed with incorrect …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-auditsUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… is sufficient. Our audit scope included the period January 1, 2013 through August 4, 2016. Background The …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsWayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… expenses reported on ARC Wayne’s 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program ARC Wayne is a not-for-profit organization located in Wayne County. Among other … are three and four years of age. ARC Wayne is reimbursed for these services through rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/wayne-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… of Locality Designated Claims Auditing Body Other Options School District Board of Education / Trustees. Education Law … County Law Sections 575, 577 and 600 Town or Special District Town Board, or for improvement districts with …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesMedicaid Program – Medicaid Claims Processing Activity October 1, 2012 Through March 31, 2013
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in … system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended March 31, …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/medicaid-program-medicaid-claims-processing-activity-october-1-2012-through-march-31-2013Medicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… claims going back to January 2017. About the Program In 1990, Congress created the MDRP to reduce state and … drugs and drugs dispensed to individuals enrolled in Medicaid managed care plans. The MDRP requires drug … with the Centers for Medicare & Medicaid Services in exchange for Medicaid coverage of most of the …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programSchool Tax Relief (STAR) Program (2012-MS-6)
… for duplicates in a shared database that contains STAR information from other assessing jurisdictions in New York … relationships with other states to establish a system of information sharing. … School Tax Relief STAR Program 2012MS6 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Cooperative Information Technology Services (2012MR-1)
… enhance their efficiency through cooperative services for the period January 1, 2010, to August 8, 2011. Background … and efficiencies to their taxpayers, resulting in cost savings to the participating local governments. The … expenditures totaling $607 million, including $7.3 million for IT costs, in 2011. Key Findings Intermunicipal …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1City of Yonkers – Budget Review (B25-6-6)
… $1.55 billion, which includes operating and debt service funding of $809.2 million for the Yonkers Public Schools … Key Findings The 2025-26 budget relies on nonrecurring funding of $114.4 million, such as appropriated fund balance, one-time State and Federal funding and sale of property, to balance its budget. The City …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State. These travelers … that this employee was the Fleet Manager, responsible for administering CUNY's Central Office vehicle fleet. Each … total $125,410 charged to the Fleet Manager's travel card for the three-year audit period, $114,351 was expended to …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesState Agencies Bulletin No. 1899
… agencies that OSC will be unable to print SFS checks for Payroll Check Reissues, Reversals, Exchanges and Direct … Deposits are returned from their financial institution for any reason, whose Direct Deposit is reversed due to an … period ends. AC-230s submitted to reverse the overpayment in PayServ will continue to be received and audited by OSC. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1899-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsPSCH, Inc.
… and conditions of the contract. We examined $1.6 million in expenses that PSCH claimed on the Consolidated Fiscal … year ended June 30, 2013, PSCH reported approximately $9.7 in revenues and $17.5 million in program-related expenditures. As a result, OMH reimbursed …
https://www.osc.ny.gov/state-agencies/audits/2015/05/19/psch-incEmpire BlueCross BlueShield – Payments to John T. Mather Memorial Hospital (Follow-Up)
… The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service (Department) … the Health Network allows the hospitals to be reimbursed for special items (e.g., implants, drugs, and blood) that are … adequate policies and procedures to ensure that payments for certain special items claimed by Mather were …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/empire-bluecross-blueshield-payments-john-t-mather-memorial-hospital-followCity of Newburgh – Budget Review (B22-6-10)
… annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … fund balance and appropriated $587,250 of fund balance for the water fund. The water fund only has $261,871 of fund … corresponding expenditures in their 2023 adopted budget for the New York State Touring Route Program because there is …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10Step Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Step Up Therapy Services PLLC on its Consolidated Fiscal Reports were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the State Education Departments Reimbursable Cost Manual and the
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/step-therapy-services-pllc-compliance-reimbursable-cost-manualRegistration and Enforcement of Automotive Services, Sales, and Salvage Facilities
… Purpose To determine if the Department of Motor Vehicles (Department) … is responsible for administering motor vehicle laws to promote highway safety, promote proper repairs, and …
https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilitiesMedicaid Program – Improper Episodic Payments to Home Health Providers
… services; home health aide services; physical therapy; and social worker and nutrition services. CHHAs allow Medicaid recipients to … 60 days of the recipient’s original episode start date; and $1.3 million in overpayments to CHHAs that improperly …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersState Comptroller DiNapoli Releases Audits
… office had taken steps to meet the requirements of EO 95 for the collection and public dissemination of state data. … Department of Education refers students to CCC and pays for its services using rates established by SED. For the three fiscal years ended June 30, 2018, auditors …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits-0Opinion 94-24
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Referendum Requirements (for bonds with proposed maturity of more than five years) REAL PROPERTY -- Purchase (procedure for financing in towns); (need for referendum) REFERENDUM -- …
https://www.osc.ny.gov/legal-opinions/opinion-94-24State Agencies Bulletin No. 1836.1
… health crisis. Affected Employees Employees working in Executive Agencies who work overtime due to events of the … activities. The new Earns codes are to be substituted for the original Earns codes, as noted: New Earn Code … Original Code Associated Retro Code C75 Covid-19 Overtime for Annuals OTA, OTW R75 C72 Covid-19 Overtime for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18361-reporting-overtime-related-covid-19