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Medicaid Program – Improper Episodic Payments to Home Health Providers
… on 60-day episodes of care. CHHAs can be paid for a full episode (when the episode of care is 60 days) or for a partial episode (when the episode of care is less than 60 days). …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersMama Program, LLC – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. During the 2012-13 school year, Mama … approximately 176 students. The New York City Department of Education refers students to Mama Program and pays for its … rates, as warranted. Remind Mama Program officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Elmira Fire District No.1 – Long-Term Planning (Chemung … Auditors estimated that the total vehicle replacement cost of these five vehicles was approximately $2.3 million in … However, the reserve fund balance totaled $971,000 as of Dec. 31, 2024. If all five vehicles at or beyond their …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1Medicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… match results until more than 2 years later in October 2019 and, as a result, $1.5 billion in premiums was paid from 2017 to 2019 on behalf of unreviewed members. Overall, Florida, New …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingState Comptroller DiNapoli Releases Audits
… well as smaller multi-family houses, specifically designed housing units, and motels. OTDA is responsible for … of Temporary and Disability Assistance – Homeless Services Housing Needs Assessment (Follow-Up) (2024-F-36) Homeless … childcare services and assistance with finding permanent housing. According to its 2023 Annual Report, the Office of …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsThese Our Treasures, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. During our audit period, TOTS operated … and full-day Special Class programs. For the purposes of this report, these programs are collectively referred to … one location in the Bronx. The New York City Department of Education (DOE) refers students to TOTS based on clinical …
https://www.osc.ny.gov/state-agencies/audits/2021/12/08/these-our-treasures-inc-compliance-reimbursable-cost-manualXI-A.6 Auto-Sourcing Purchase Orders – XI-A. Purchasing
… schedule one or more POs for a given duration. This saves time because agencies do not need to enter information on a … for the coming year, saving the Contract Processor the time he or she would have needed to generate 11 additional … workbench within the purchasing module and an agency Buyer will be able to review the error message, Reset/Purge …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a6-auto-sourcing-purchase-ordersState Comptroller DiNapoli Releases Audits
… contracted with Securus and its subsidiary JPay Inc. (Provider) to provide access to tablets and kiosks at no cost … program, which it described as a relationship between the Provider and incarcerated individuals. DOCCS officials made … Center (Gavras Center), a not-for-profit special education provider located in Auburn, is authorized by the State …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsOversight of the Title Insurance Industry
… Objective To determine if the Department of Financial Services (DFS) adequately monitors the State’s title insurance industry (Industry). The audit scope covers the … To determine if the Department of Financial Services adequately monitors the States title insurance industry …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryDiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… municipalities: Herkimer and Madison counties, the cities of Auburn, Elmira, Troy and Watertown; the towns of Hamburg, Irondequoit and Newburgh; as well as the village of Johnson City. “When seized property is missing, it can …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyTherapy and Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. For purposes of this report, these programs are collectively referred to … Intervention program which was discontinued at the end of the 2013-14 fiscal year. The New York City Department of …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/therapy-and-learning-center-inc-compliance-reimbursable-cost-manualE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. During the 2014-15 school year, E&D served … students with disabilities. The New York City Department of Education (DOE) refers students to E&D and pays for its … were not proportionately similar between classes or groups of E&D employees. $82,648 in unallowable personal service …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… building space, and staff with another proprietary school, Our Children The Leaders of Tomorrow, Inc. (Our … these two officials owned a day care named Sunflower Kidz Daycare LLC (Sunflower). They each received compensation from …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualDiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… The East Ramapo Central School District continues to face … were not addressed or only partially implemented. “East Ramapo school district officials must do a better job … some level of fiscal stress. Auditors also found that East Ramapo officials have not properly budgeted for …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. During the 2014-15 school year, Omni served … special education program (Evaluations) and a Department of Health Early Intervention program. However, payments for … and hearing aid services. The New York City Department of Education refers students to Omni and pays for its …
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualXII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
This Section provides Business Units with guidance on how pay and reconcile charges to the State Procurement Travel and Net Cards within the Statewide Financial System
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesState Comptroller DiNapoli Releases Audits
… Act, enacted in response to the coronavirus disease 2019 state of emergency, increased the federal medical … With Executive Order 95 (Open Data) (Follow-Up) (2022-F-20) The initial audit, issued in May 2021, found that … and 4 years. For the three fiscal years ended December 31, 2019, St. Mary’s reported approximately $12 million in …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1984
… Purpose The purpose of this bulletin is to inform agencies of the content information for the 2021 Form W-2. Affected … in the same company during the year, for example, State of New York (NYS) or City University of New York (CUNY), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021DiNapoli: NYC Department of Buildings Meets Critical Goals but Lags on Lower Priority Issues
… review milestones. For jobs submitted through its public portal, in 2025, the department completed its first plan …
https://www.osc.ny.gov/press/releases/2026/07/dinapoli-nyc-department-buildings-meets-critical-goals-lags-lower-priority-issuesVI.3.A Overview – VI. Budgets
… Budget Transfers are the movements of authorized budget amounts from one appropriation to … governed by various State statutes, depending on the type of transfer being performed. State Statutes State Finance Law §51 governs the movement of budget authority for interchange transactions except as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overview