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Onteora Central School District – Procurement and Claims Auditing (2021M-216)
… to verify availability of funds and ensure pricing matches vendor agreements. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… Educational Services (BOCES) officials ensured credit card charges were properly approved, supported and for appropriate … BOCES officials did not ensure that all credit card charges were properly approved and supported. Therefore, it could not be determined whether all charges were for appropriate BOCES purposes. Additionally, …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Medicaid Program – Claims Processing Activity April 1, 2024 Through September 30, 2024
… care. $1.3 million was paid for managed care newborn birth and maternity claims that contained inaccurate information, such as low newborn birth weight, which caused increased payments. $222,220 was …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/medicaid-program-claims-processing-activity-april-1-2024-through-september-30-2024Medicaid Program – Claims Processing Activity October 1, 2024 Through March 31, 2025
To determine whether the Department of Healths eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers were processed in accordance with Medicaid requirements and resulted in correct payments to providers
https://www.osc.ny.gov/state-agencies/audits/2026/03/19/medicaid-program-claims-processing-activity-october-1-2024-through-march-31-2025Medicaid Program – Claims Processing Activity April 1, 2022 Through September 30, 2022
To determine whether the Department of Healths eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers were processed in accordance with Medicaid requirements and resulted in correct payments to providers
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-claims-processing-activity-april-1-2022-through-september-30-2022State Agencies Bulletin No. 779
… To explain OSC’s automatic processing of the 2008 Blind Veterans annuity increase. Affected Employees Pensioners and beneficiaries in Agency 01130, Division of Veterans' Affairs - Blind Veterans Annuity Background Pursuant to Executive Law Article … To explain OSCs automatic processing of the 2008 Blind Veterans annuity increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/779-2008-blind-veterans-annuity-increaseOpinion 90-53
… LAW, §§1-102; 3-301(2); 4-408(a): (1) In the absence of express statutory authorization, the governing body of a … is a well-settled principle of municipal law that, absent express statutory authority, discretionary duties and …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Opinion 89-46
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Copiague Fire District – Cash Disbursements (2019M-225)
… segregated or adequate mitigating controls are in place and functioning. Except as indicated in Appendix A, …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Deansboro Fire District – Claims Auditing (2026M-64)
… before payment? Audit Period January 1, 2025 – March 31, 2026 Understanding the Audit Area An effective audit of … to issue payment. From January 1, 2025, through March 31, 2026, the Treasurer paid 102 claims totaling $82,860. Audit … were no recommendations as a result of this audit. The results of our audit were discussed with District officials. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/24/deansboro-fire-district-claims-auditing-2026m-64Medicaid Program – Claims Processing Activity October 1, 2022 Through March 31, 2023
… inaccurate information, such as the newborn’s birth weight; $1.2 million was paid for pharmacy, practitioner, …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/medicaid-program-claims-processing-activity-october-1-2022-through-march-31-2023DiNapoli: Erie County Medical Center Paid Over $670,000 in Improper and Questionable Incentives and Bonuses
… Erie County Medical Center Corp. (ECMCC) paid out approximately $673,000 in improper and questionable … and documentation of physicians’ individual job performances were not prepared, and consequently, DiNapoli’s … Erie County Medical Center Corp ECMCC paid out approximately $673000 in improper and questionable …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-erie-county-medical-center-paid-over-670000-improper-and-questionable-incentives-and-bonusesPerformance of Duty Disability – Special 20- and 25-Year Plans
… of service credit you have. Notice of Occurrence You must file an application for a performance of duty disability … benefit you may be eligible to receive. Filing You can file a performance of duty disability retirement application yourself, or your employer may file, or someone may be authorized to file on your behalf. …
https://www.osc.ny.gov/retirement/publications/1517/performance-duty-disabilityNew York’s Economy and Finances in the COVID-19 Era
… student loan balance rose by 3.9 percent from the previous year to $37,600 as of June 2020, according to newly available … increase of more than 3,000 percent from the same period a year earlier. New York State GDP Jumped in 3 rd Quarter 2020, … the State’s budget gap for the current and/or next fiscal year. Details of these and other issues may be outlined …
https://www.osc.ny.gov/reports/covid-19-january-7-2021Personal Income Tax and Property Tax
… Purpose The objective of our examination was to determine whether personal income tax refunds … individuals on the same property where only one credit was due. Key Recommendations Continue to review the returned … The objective of our examination was to determine whether personal income tax refunds refunds …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxXV.16.A Overview – XV. End of Year
… State's accounting and financial reporting system provides for the collection, summarization and reporting of unique … States accounting and financial reporting system provides for the collection summarization and reporting of unique …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewDiNapoli: Binghamton City School Finances Progressing
… fiscal condition, according to an audit issued today by State Comptroller Thomas P. DiNapoli. “School officials in … report. For a copy of the audit, visit: http://www.osc.state.ny.us/localgov/audits/schools/2014/binghamtoncity.pdf … report on school district revenues, visit: http://www.osc.state.ny.us/press/releases/jan14/011414.htm ### For access to …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingMedicaid Program – Claims Processing Activity April 1, 2025 Through September 30, 2025
… payments, as follows: $6.3 million was paid for managed care premiums on behalf of Medicaid members who should not … payments; and $276,436 was paid for inpatient and clinic claims that did not comply with Medicaid policies. As … and the other provider to DOH’s Office of Professional Medical Conduct. Key Recommendations We made six …
https://www.osc.ny.gov/state-agencies/audits/2026/06/17/medicaid-program-claims-processing-activity-april-1-2025-through-september-30-2025State Comptroller DiNapoli Releases Audits
… The division awarded SICG funding to qualified recipients in accordance with its requirements. The division assessed … auditors did identify certain process deficiencies in the areas of monitoring and documentation. Port Authority … property, but the AI is obsolete, having been last updated in October 1990. Auditors also found the AI does not reflect …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsRush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… School District (District) officials ensured credit card and purchase card charges were properly approved, supported and for … District officials did not ensure that all credit card and purchase card charges were properly approved and … Central School District District officials ensured credit card and purchase card charges were properly approved …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0