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Middletown Employee Charged With Theft
… allegedly submitted time sheets to Middletown and Crawford with overlapping hours for the same time period. For example, … same time,” DiNapoli said. “Now, thanks to my partnership with District Attorney Hoovler and the New York State Police, …
https://www.osc.ny.gov/press/releases/2021/12/middletown-employee-charged-theftComplaint Processing (Follow-Up)
… four recommendations included in our initial audit report, Complaint Processing (Report 2020-N-9 ). About the Program The New York City Civilian Complaint Review Board (CCRB) receives, investigates, … bias-based policing and racial profiling. Once a civilian complaint is filed, investigators gather documentary and …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/complaint-processing-followAppropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up)
… However, the Department has not completed steps to “link together” each recipient’s multiple improper CINs to …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/appropriateness-medicaid-eligibility-determined-new-york-state-health-system-followImplementation of the Dignity for All Students Act
… in New York with a safe and supportive environment free from discrimination, harassment, and bullying on school … widely accessible. Some schools also did not provide DASA training to noninstructional personnel. The Department’s … school compliance with DASA requirements. Work with training partners, such as the Center for School Safety, to …
https://www.osc.ny.gov/state-agencies/audits/2017/10/13/implementation-dignity-all-students-actMedicaid Program – Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician
… Purpose To determine if Dr. Riaz Ahmad complied with Medicaid policies and whether Dr. Ahmad’s medical … million for medications Dr. Ahmad prescribed in connection with those services. Physicians participating in the Medicaid … fieldwork was temporarily suspended to avoid interfering with a review by other external oversight authorities. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/09/18/medicaid-program-questionable-payments-practitioner-services-and-pharmacy-claims-pertainingTherapy and Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Setting preschool special education services to children with disabilities who are between the ages of three and five … identified $276,453 in reported costs that did not comply with SED requirements and recommend such costs be disallowed. … adjustments to TLC’s CFRs and reimbursement rates. Work with TLC officials to ensure their compliance with SED’s …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/therapy-and-learning-center-inc-compliance-reimbursable-cost-manualCompliance With Executive Order 95 (Open Data) (Follow-Up)
… included in our initial audit report, Compliance With Executive Order 95 (Open Data) (Report 2019-S-65 ). … 95 implementation was phased in beginning in March 2013, with covered entities required to be in full compliance by … the Office of Information and Technology Services (ITS) with a catalogue of its publishable State data, along with a …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/compliance-executive-order-95-open-data-followLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Preschool Special Education services to children with disabilities who are between the ages of 3 and 5 years. … identified $395,644 in reported costs that did not comply with the requirements in the RCM and the CFR Manual, as … accounting fees and services that were not in compliance with the RCM’s requirements; $57,834 in expenses that were …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualCompliance With Executive Order 95 (Open Data) (Follow-Up)
… included in our initial audit report, Compliance with Executive Order 95 (Open Data) (Report 2019-S-39 ). … 95 implementation was phased in beginning in March 2013, with covered entities required to be in full compliance by … provide the Office of Information and Technology Services with a catalogue of its publishable State data, along with a …
https://www.osc.ny.gov/state-agencies/audits/2021/08/27/compliance-executive-order-95-open-data-followBlock Institute School – Compliance With the Reimbursable Cost Manual
… Class in an Integrated Setting programs to children with disabilities who are between the ages of three and five … other programs, including SED’s School Age Special Class; Adult Day, Clinical, and Residential Services funded by the Office for People With Developmental Disabilities; and a federal grant program, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manualMental Health Education, Supports, and Services in Schools (Follow-Up)
… in the kindergarten–grade 12 health education curriculum. With the passage of the legislation, which amended Section …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/mental-health-education-supports-and-services-schools-followLinkNYC Program Revenues and Monitoring (Follow-Up)
… connection points (Links) that would offer free high-speed Internet access and phone service; a touchscreen tablet …
https://www.osc.ny.gov/state-agencies/audits/2023/09/26/linknyc-program-revenues-and-monitoring-followMedicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare
… the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare. The audit covered the period July 2016 through June … Individuals who are eligible or appear eligible for Medicare are required to apply for Medicare as a condition of …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicareMainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting (Follow-Up)
To determine the extent of implementation of the seven recommendations made in our initial audit report Mainstream Managed Care Organizations Administrative Costs Used in Premium Rate Setting 2014S55
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/mainstream-managed-care-organizations-administrative-costs-used-premium-rate-setting-followSpencerport Central School District – Employee Benefits (2025M-65)
… authorize and accurately calculate separation and unused leave payments? Audit Period July 1, 2023 – May 16, 2025 … employees for a retirement incentive or all or a portion of their earned but unused leave time when the employee retires or otherwise leaves … authorize and accurately calculate separation and unused leave payments resulting in erroneous payments This occurred …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65Canisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… District (District) Board of Education’s (Board) appointed claims auditor properly audit claims prior to payment? Audit Period July 1, 2023 – June 5, 2025 Understanding the Audit Area The audit of claims is often the last line of defense for preventing … District District Board of Educations Board appointed claims auditor properly audit claims prior to payment …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84Vertus Charter School – Information Technology Asset Management (2025M-9)
… inventory and safeguard information technology (IT) assets acquired or in use during the audit period? Audit Period July … not appropriately track, inventory and safeguard IT assets acquired or in use during the audit period. Officials did not … not appropriately track inventory and safeguard IT assets acquired or in use during the audit period Officials did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9City of Troy – Budget Review (B21-5-10)
… December 31, 1993, 1994 and 1995. New York State Local Finance Law requires all municipalities that have been … and Water Commissioners of the Town of Waterford that we project will only realize approximately $1.2 million, a … instead of continuing to rely on the issuance of debt to finance these purchases. The City Council should be mindful …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10DiNapoli: Despite Third Straight Year of State Workforce Expansion, OT Costs Increased by $1.6 Billion in 2025
… New York State agency overtime costs increased 22.7% in 2025 for a total of $1.6 billion, while the number of … including SUNY and CUNY, grew for a third straight year in 2025 increasing by 2.7%, or 4,139 positions, from 2024, to an … growing by 1.3 million hours and $264 million in 2025, the most of any agency. The agency experienced a 29.8% …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-despite-third-straight-year-state-workforce-expansion-ot-costs-increased-16-billion-2025DiNapoli: ESD Falls Short in Evaluation of Nearly $2 Billion of Economic Development Programs
… are achieving their goals and share this information with the public.” ESD administers 57 programs with over 5,000 associated projects. State laws and … every two or four years. DiNapoli’s auditors found that, with few exceptions, ESD does not monitor or evaluate its …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-esd-falls-short-evaluation-nearly-2-billion-economic-development-programs