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New York State Comptroller Thomas P. DiNapoli Statement on Governor's State of the State Proposals

… tackle big and small issues. His ambitious proposals hit on some important issues that we can address here in New … growing costs and cracks in the Medicaid program. We mustn’t push these challenges off to future years. We need long-term solutions.” …

https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-state-state-proposals

Mitchell Lama Applicants Charged $200 for Virtually No Chance of Apartment in Their Lifetime

… from applicants who had virtually no chance of getting an apartment in their lifetime, an audit released today by New … only misleads applicants about their chances of getting an apartment, but also created a risk that application fees … found. Collecting fees with virtually no chance for an apartment gives applicants false hope and compromises the …

https://www.osc.ny.gov/press/releases/2019/12/mitchell-lama-applicants-charged-200-virtually-no-chance-apartment-their-lifetime

Examples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets

… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … Sample City Statement of Revenues, Expenses, and Changes in Fund Net Assets Proprietary Funds For the Year Ended … out (290,000) (211,409) (501,409) (175,003) Change in net assets 4,632,009 (1,412,124) 3,219,885 (758,808) Total …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assets

Selected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account

… disbursements to students from the Tuition and Fees Refund bank account were appropriate and authorized. The … disbursement process of tuition and fees and financial aid refund checks in 2012. The centralized process is a component … Office’s general ledger automatically. To centralize the refund process, Central Office established a Tuition and Fees …

https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-account

Medicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations

… applying the administrative costs in determining MCO premium rates. Our audit covered the period January 1, 2011 … disadvantaged and/or have special health care needs. The New York State Medicaid program is administered by the … For the State fiscal year ended March 31, 2015, New York’s Medicaid program had approximately 7.1 million …

https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-care

New York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)

… and $6,487,932 to providers who billed at a higher paying CPT code for an E/M service than the service actually performed. …

https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-management

Medicaid Program – Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program

… Purpose To determine whether the Department of Health (Department) accurately excluded 340B drugs from … To collect rebates, states determine the amount of rebates owed to them and send invoices to the … program requires drug manufacturers to discount the price of drugs sold to eligible health care providers. The Medicaid …

https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-program-errors-identification-340b-providers-medicaid-drug-rebate-program

UnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)

… of implementation of the four recommendations included in our initial audit report, UnitedHealthcare Insurance … 2015 through December 31, 2019. We identified $7.3 million in actual and potential overpayments for services that were … payments. Key Finding United made minimal progress in addressing the issues identified in the initial audit. At …

https://www.osc.ny.gov/state-agencies/audits/2023/07/20/unitedhealthcare-insurance-company-new-york-improper-payments-acupuncture-and-acupuncture

Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up)

… Objective To determine the extent of implementation of the 12 recommendations included in our initial audit … Programs Department – Selected Aspects of the M9 Rail Car Project Management (Report 2020-S-50 ). About the Program … To determine the extent of implementation of the 12 recommendations included in our …

https://www.osc.ny.gov/state-agencies/audits/2023/12/06/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-management-follow

City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)

… onsite inspections documenting: Daily onsite personnel Leak testing results for treatment lines Concrete inspection …

https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-and

East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)

… that were communicated confidentially to officials, we found: 222 of the enabled nonstudent network user accounts … these accounts should have been disabled in February 2021 when the District updated their network access requirements. … District officials did not develop a system to communicate when a network account was no longer necessary and should be …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-network

Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)

… ensured network access and information technology (IT) assets were properly safeguarded. Key Findings BOCES officials did not ensure network access and IT assets were properly safeguarded from unauthorized use, access and loss. In addition, sensitive IT control weaknesses were communicated confidentially to …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-and

Putnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)

… Purpose of Audit The purpose of our audit was to examine the controls over IT and the claims auditing … the IT servers and infrastructure did not have safeguards to track access and protect IT assets. No formal disaster … Key Recommendations Monitor user activity periodically to detect inappropriate usage. Develop and implement …

https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-information

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)

… Board of Cooperative Educational Services is a public entity created to provide shared educational programs and services to 25 component school districts. BOCES is governed … Board of Cooperative Educational Services BOCES Multiyear Planning and Software Management …

https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-boces

Otsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)

… Extra-classroom activity funds recorded almost $118,000 in receipts and $124,000 in disbursements for the 2014-15 fiscal year. Key Finding …

https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extra

Questar III Board of Cooperative Educational Services – Information Technology Hardware Asset Inventory (2023M-166)

… pdf] Audit Objective Determine whether Questar III Board of Cooperative Educational Services (Questar BOCES) … assets were properly accounted for. Audit Results As of June 30, 2023, Questar BOCES had IT assets with an original cost of $28.5 million (44,305 items) accounted for in its …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardware

Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)

… physically locate the badges for 15 of 25 shared accounts we selected for testing. Discovered and deactivated, because …

https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-building

DiNapoli: New York State Pension Fund Expands List of Corporations That Disclose Political Spending

… Fund (Fund) reached agreements with six major corporations to voluntarily disclose their political spending, New York … DiNapoli said. “I believe shareholders have the right to know where their money is being spent. I applaud J. M. Smucker Co. for agreeing to voluntarily disclose its political spending. Transparency …

https://www.osc.ny.gov/press/releases/2016/07/dinapoli-new-york-state-pension-fund-expands-list-corporations-disclose-political-spending