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Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (2021-S-37)
To determine whether Medicaid overpaid Mainstream Managed Care and Health and Recovery Plan premiums on behalf of dual-eligible individuals. The audit covered the period from March 2021 through March 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s37.pdfLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual (2023-S-22)
To determine whether the costs reported by Liberty Resources, Inc. on its CFRs were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the SED ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s22.pdfSummary Page How-To Guide
This guide shows you (as an employer reporting contact) how to report non-overtime and overtime earnings on the Summary Page in Retirement Online using either Manual Reporting or a File Upload.
https://www.osc.ny.gov/files/retirement/employers/pdf/summary-page-how-to-guide.pdfAdministration of Contract C007373 With the Institute for Community Living
… Purpose To determine whether the Office of Mental Health (OMH) is effectively administering its contract … 22, 2015. Background The mission of OMH is to promote the mental health and well-being of all New Yorkers. OMH operates … Center for Urban Community Services (2014-N-5) Office of Mental Health: Sky Light Center Inc. - Supported Housing …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-c007373-institute-community-livingVII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… by submitting an AP voucher for reimbursement to bring the account in balance. Pursuant to Chapter XII, Section 10.E - Reporting … 2. Upon receipt of the electronic deposit, the advance account will agree to the reported advance amount on the … by submitting an AP voucher for reimbursement to bring the account in balance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesXII.6 Overview – XII. Expenditures
… This section provides Business Units with guidance on how to process certain payment situations where the type … policies and processes required by the Office of the State Comptroller. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii6-overviewComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Ardsley Union Free School District , Babylon Union Free School District , Berkshire Union Free School District , Cobleskill-Richmondville Central … today announced his office completed audits of the Ardsley Union Free School District Babylon Union Free School District …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsOpinion 88-20
… in the opinion. COUNTIES -- Courts (authority to relocate family court) -- County Seat (effect of relocation of family court) COUNTY LAW, §216; NY CONST, ART III, §17: A county, by resolution, may relocate its family court from the unincorporated area of a town to a …
https://www.osc.ny.gov/legal-opinions/opinion-88-20Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)
… events may also pose risks to people who use the waters to swim, boat, or fish. Timely reporting of overflow events to …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantDiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… to an Altamont, N.Y. company that serves as a supportive housing provider for New Yorkers with mental illness. The … since 2014 that examined companies providing supportive housing services through OMH and the New York City Department … forward, as the state continues to invest in supportive housing programs to help other vulnerable populations, steps …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerShoreham-Wading River Central School District – Capital Assets (2025M-23)
… and account for capital assets? Audit Period July 1, 2022 through April 30, 2024. We expanded our audit period …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… purchase orders, meaning that purchase orders were issued after goods and services were received rather than approving …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Opinion 2006-9
… be subject to the referendum requirement. Further, the fact that, after the transfer, town district residents would …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9DiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… contractually entitled to for more than four months. On Nov. 1, 2012, the board appointed Johnson as interim …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtOversight of the Early Intervention Program
To determine whether the Department of Health was effectively administering the Early Intervention Program Program in compliance with all applicable laws and regulations and ensuring equitable and timely access to services for children across the State
https://www.osc.ny.gov/state-agencies/audits/2023/02/28/oversight-early-intervention-programTuition Assistance Program – Metropolitan Learning Institute
… University (2015-T-2) Tuition Assistance Program: Barnard College (2015-T-1) Tuition Assistance Program: DeVry College of New York (2014-T-2) …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteNational Directory of New Hires Data Security
… Assistance (Office) is responsible for supervising State programs that provide assistance and support to … Services). The Directory data is composed of information on new hires, quarterly wage, and unemployment insurance. The … recipients as well as maintain program integrity. All state agencies that receive and process Directory data must …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/national-directory-new-hires-data-securityComptroller DiNapoli Releases Municipal Audits
… Community Library , Rockland County and Town of Saugerties . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-auditsOpinion 95-28
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (in obligation issued by a financial institution and secured … LOCAL LAWS -- Municipal Funds (authorizing investment in vehicle not listed in General Municipal Law, §11) -- …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Oversight of Horizon and Crossroads Juvenile Centers
… Objective To determine whether the New York City Administration for Children’s Services adequately operates … of Youth and Family Justice, the New York City (NYC) Administration for Children’s Services (ACS) is charged with … Key Findings We found numerous weaknesses in ACS’ administration/operation of the two juvenile facilities that …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centers