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Medicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
… and to prevent improper premium payments. During our audit scope: Medicaid made $31.7 million in improper …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsMedicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (Follow-Up)
… implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up report to provide …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-part-b-services-billed-directly-emedny-followGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… County, City, Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines … between services provided and supporting revenues. The statement describes four categories of nonexchange … The purpose of this bulletin is to discuss the Statement No. 33 impact on revenue recognition when using the …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsDebt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… State statutes require certain public authorities seeking to sell their notes and bonds at private or negotiated sale to first secure the New York State Comptroller’s approval. Certain municipalities are authorized to sell their bonds or notes at private sale, regardless of …
https://www.osc.ny.gov/debt/approvalsState Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… officials with weekly releases planned throughout October in recognition of National Cybersecurity Awareness … officials with weekly releases planned throughout October in recognition of National Cybersecurity Awareness …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsDiNapoli: Tennessee Woman Sentenced for Stealing Deceased Mother's NYS Pension Checks
… years’ probation before the Honorable Thomas A. Varlan in United States District Court for the Eastern District of … York state's retirement system,” DiNapoli said. “Thanks to my partnership with the U.S. Attorney’s Office for the … not stop withdrawing the money from the account until a bank representative contacted her on Dec. 19, 2019 to tell …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tennessee-woman-sentenced-stealing-deceased-mothers-nys-pension-checksDiNapoli: Syosset Man Sentenced for Role in $12 Million Ponzi Scheme
… his plea. A new indictment was secured in August 2020, but court closures related to the COVID-19 pandemic further delayed the case. The State Comptroller’s Office, United States Postal … Norwalk, Conn; Jupiter, FL; Redlands, Calif; and South Carolina, North Carolina, Pennsylvania, New Jersey. …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-syosset-man-sentenced-role-12-million-ponzi-schemeDiNapoli: Employment Services System for New Yorkers with Disabilities Is Underutilized
… employment service providers, make use of the system — and better serve New Yorkers with disabilities. “New York created … among individuals with a disability have fallen short. Better management and collaboration can help expand the … TTW among State agencies and employment service providers. Better communication and outreach to these entities, as well …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-employment-services-system-new-yorkers-disabilities-underutilizedDiNapoli Urges NYC to Continue to Prepare for Shifting Fiscal Landscape
… Total revenue for New York City’s budget is expected to drop by 9.4% to $101.1 billion in Fiscal Year (FY) 2023 amid lower tax revenue and a decline in federal aid. The city also faces sustained … Total revenue for New York Citys budget is expected to drop by 94 to $1011 billion in Fiscal Year FY 2023 amid …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-urges-nyc-continue-prepare-shifting-fiscal-landscapeMedicaid Program – Improper Payments for Drugs Without a Federal Drug Rebate Agreement
… Program (MDRP) helps to offset the costs of most covered outpatient drugs dispensed to Medicaid patients. The MDRP … those drugs for which Medicaid payments were made. Covered outpatient drugs include prescription drugs, some … for the provision of health care services, including outpatient drugs, and reimburse providers for those services. …
https://www.osc.ny.gov/state-agencies/audits/2024/02/23/medicaid-program-improper-payments-drugs-without-federal-drug-rebate-agreementDiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… are considered a best practice in reducing greenhouse gas (GHG) emissions. They are Domino's Pizza Inc. , medical … a goal to transition its portfolio to net zero greenhouse gas emissions by 2040 . DiNapoli recently released an update …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonDiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
… victims to local Department of Social Services (DSS) offices for public benefits or providers, often … human trafficking survivors, 64% were referred to DSS offices and 36% were referred to area service providers. … are effectively communicated to staff at local DSS offices so they better understand their role in the RHTP. …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-traffickingDiNapoli: State Tax Collections Outperform Projections for State Fiscal Year 2024-25
… Tax collections for State Fiscal Year (SFY) 2024-25 totaled … $2.1 billion higher than forecast by the Division of the Budget (DOB) in the SFY 2025-26 Executive Budget Financial … released by New York State Comptroller Thomas P. DiNapoli. Tax collections for SFY 2024-25 were $11.1 billion (10.4%) …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-tax-collections-outperform-projections-state-fiscal-year-2024-25DiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… so they can be prepared for any financial challenges that lie ahead. I encourage local governments to use our … The webpage includes a tool to check the filing status of any local government. FSMS, which DiNapoli launched …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… objective of our initial audit, issued on September 13, 2023, was to determine whether United appropriately … The audit covered the period from January 2017 through December 2021. We identified over $5.5 million in actual and … excess of maximum allowable dosage limits; and $143,299 in duplicate United payments were made. The objective of our …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsDiNapoli Urges Parents to Open a College Savings Account for Their Children
… P. DiNapoli said today in recognition of 529 College Savings Day. The investment program, overseen by DiNapoli’s … in a student’s life later." New York’s 529 College Savings Program offers two plans, the Direct Plan and the … of the Internal Revenue Code, which authorizes the College Savings Program, was enacted in 1996. New York’s program is …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-urges-parents-open-college-savings-account-their-childrenDiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
… with grand larceny in the third degree, a class D felony, for allegedly misappropriating more than $5,000 in public … of Corning police department and District Attorney Baker for working closely with my staff to make sure this individual is held accountable for …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsDiNapoli: More Security Needed for Hazardous Materials at SUNY University Centers
… State University of New York’s (SUNY) flagship campuses, Buffalo and Stony Brook, did not properly monitor or restrict … and laws. DiNapoli’s auditors found the University at Buffalo’s controls over hazardous materials were lacking. … controls and poor record keeping. For five departments at Buffalo, none had developed their own internal hazardous …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-more-security-needed-hazardous-materials-suny-university-centersCity of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… 6, 2013. Background The City of Batavia is located in Genesee County and has a population of 15,645. The City is … ($36,915) and financial software support ($19,116). In addition, the City paid another professional service … as required, and update as needed. Execute all contracts in accordance with the Charter. Periodically seek requests …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… cash management assures that investments are optimized for the best possible return for taxpayers. We strongly recommend the following best … starts with building an accurate cash flow estimate and monitoring actual receipts and disbursements. Review … Revenue Enhancement Ideas Cash Management for Local Governments and School Districts …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districts