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DiNapoli: Billing and Reimbursement Flaws Allowed $16.6 Million in Inappropriate Payments to Home Health Care Providers
… based on 60-day episodes of care. CHHAs can be paid for a full episode or may receive pro-rated payments based on the … partial episodes of care. For example, one CHHA received a full payment of $11,607 for a recipient who received home … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-billing-and-reimbursement-flaws-allowed-166-million-inappropriate-payments-home-health-careComptroller DiNapoli Releases State Audits
… because the FQHCs billed incorrect reimbursement rates on their claims for group therapy services. The FQHCs billed … RRG did not submit the correct amount of licensing fees on the revenues it did report. At the time of the audit, RRG … did not perform a thorough vendor responsibility check on RRG before the contract was awarded, and did not …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-state-auditsOpinion 88-17
… position of the State Comptroller (see also 2 Anderson, New York Zoning Law and Practice, 3rd ed., 1984, §21.18). In …
https://www.osc.ny.gov/legal-opinions/opinion-88-17Examination of Pitts Management Associates, Inc. Travel Expenses
… were incurred for business purposes and were reasonable in price. Background Under its contracts with SUNY Downstate … were incurred for business purposes or were reasonable in price. We also found that PMA did not make a reasonable … not adequately demonstrate the business purpose and/or price reasonableness. We also have serious concerns about the …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expensesDiNapoli: Former Citizens Hose Fire Company Treasurer Arrested for Stealing More Than $100,000
… over $100,000 from the company over a four-year period, State Comptroller Thomas P. DiNapoli, Ontario County District … I would like to thank the Ontario County Sheriff and The State Comptroller’s Office for their hard work and … , or by mailing a complaint to: Office of the State Comptroller, Division of Investigations, 8th Floor, 110 …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-former-citizens-hose-fire-company-treasurer-arrested-stealing-more-100000Start Saving for Retirement
… invest your savings in an individual retirement account (IRA) or a 401(k)-style retirement savings plan, you earn a … in retirement. With an Individual Retirement Arrangement (IRA) , your contributions can be fully or partially tax-deductible. With a Roth IRA , your taxes are not deferred on the amount you deposit, …
https://www.osc.ny.gov/retirement/members/saving-for-retirementOpinion 98-15
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … consideration of the building and structures and, in no event, may be less than the expenses incurred by the … and interest charges ( id .). Section 119-dd contains no referendum requirement. It is a fundamental rule of …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Opinion 2000-24
… between two non-contiguous villages) GENERAL MUNICIPAL LAW §§119-n(c), 119-o: Two non-contiguous villages may enter … cooperation agreement pursuant to General Municipal Law, article 5-G for the provision of police protection as a … cooperation agreement pursuant to General Municipal Law, article 5-G (§119-m et seq.) for the joint provision of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Village Official Heading to Prison for Stealing More Than $100,000
… State Comptroller Thomas P. DiNapoli and Oswego County … Altmar in Oswego County, was sentenced to 2 to 6 years in state prison after pleading guilty to stealing $117,000 in … State Comptroller DiNapoli and Oswego County DA Gregory Oakes …
https://www.osc.ny.gov/press/releases/2014/08/village-official-heading-prison-stealing-more-100000Avoiding a Rejected DRO – Divorce and Your Benefits
… grant the rights and privileges of membership to a third party. Spousal Consent — Unlike private pension plans, …
https://www.osc.ny.gov/retirement/members/divorce/avoiding-rejected-droVI.2.A Appropriation & Segregation Overview – VI. Budgets
… grant payments with disbursements coded to the grant account codes. State Operations appropriations support the … coded to the personal service and non-personal service account codes. Capital Project appropriations support capital …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overviewDiNapoli: Town of Altona Official Misused $23,500
… little oversight and had no difficulty in pocketing public money,” said DiNapoli. “Unfortunately, my office continues to … Wylie.” DiNapoli’s audit revealed that, between 2009 and 2013, town officials could not account for all moneys … in town hall rental fees were not deposited. In August 2013, after learning of the Comptroller’s audit, the former …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500Public-Private Partnerships Potentially a "Good Option" but Financial Risks for Taxpayers Must Be Addressed
… As New York state grapples with cost-effective solutions for its estimated $250 billion in infrastructure needs over … said. “The big question is, how are we going to pay for that? Public-private partnerships are a good option to … partnerships don’t come risk-free. It makes good sense for the state to look at public-private partnerships based on …
https://www.osc.ny.gov/press/releases/2011/01/public-private-partnerships-potentially-good-option-financial-risks-taxpayers-must-be-addressedXII.5.C Selecting the Appropriate Vendor and Address Sequence – XII. Expenditures
… Sequence associated with the remit-to address on the invoice for the vendor to receive payment. If vendors are … address: Select the appropriate Address Sequence on the Invoice tab of the voucher for the address from where the vendor mailed the invoice. Select the address that corresponds to where the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5c-selecting-appropriate-vendor-and-address-sequenceState Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … district developed budgets that were reasonable and based on historical or known expenditures. District officials have … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli: State Needs to Improve Compliance with Jonathan's Law
… The state Office for People With Developmental Disabilities (OPWDD) is not ensuring … state must do everything it can to protect individuals with disabilities in their care,” DiNapoli said. “Jonathan’s … law can’t work if state agencies aren’t fully complying with the law’s requirements. This is the second state agency …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-state-needs-improve-compliance-jonathans-lawAddiction Support Services During Emergencies (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Addiction Support Services … type (e.g., residential, inpatient, opioid treatment). In 2019, OASAS issued guidance—referred to as Local Service … and re-evaluate it following any incidents. Further, in 2013, the State created the New York State Evacuation of …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followUCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by UCPA of Cayuga County d.b.a. E. John … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualPark Accessibility for People With Disabilities (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Park Accessibility for People … For the 7 million people with a disability either living in or visiting NYC, access to the parks—and the necessary … discrimination against individuals with a disability in all programs, activities, and services of public entities, …
https://www.osc.ny.gov/state-agencies/audits/2024/11/25/park-accessibility-people-disabilities-followControls Over the Empire State Supportive Housing Initiative (Follow-Up)
… in our initial audit report, Controls Over the Empire State Supportive Housing Initiative ( 2022-S-22 ). About the Program Established in 2016, the Empire State Supportive Housing Initiative (ESSHI) is part of the … various populations to be served by both OMH and the other State agencies under ESSHI. Each of OMH’s ESSHI contracts …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/controls-over-empire-state-supportive-housing-initiative-follow