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Medicaid Program – Managed Long Term Care Premium Rate Setting
… managed care organizations (MCOs) provided the Department of Health (Department) with complete and accurate Medicaid cost information and whether the Department appropriately set … and locally funded program that provides a wide range of medical services to those who are economically …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) The board did not audit and approve claims prior to payment. The library’s bylaws do not address the … director reviews and approves invoices and provides them to the library’s senior clerk, who then prepares checks. …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 90-64
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … requirements) BONDS AND NOTES -- Referendum Requirements (bond resolution for park district) REFERENDUM -- Permissive … of Suffolk , 90 AD2d 522, 455 NYS2d 32). Based upon these cases, we have stated that referenda which are neither …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Record of Activities (ROA) – Reporting Elected and Appointed Officials
… 30 days of completion. An elected or appointed official is not required to keep an ROA if: They are a retiree … member; or They are an employee whose membership in NYSLRS is optional and they have not joined NYSLRS. Direct your … a new ROA for an alternative three-month period. A new ROA is also necessary: If the number of hours worked changes; or …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaDiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… been poorly served by the failure of the state’s Office of Addiction Services and Supports (OASAS) to inspect and … lives of many New Yorkers, including those vulnerable to addiction,” said DiNapoli. “Skyrocketing substance abuse over … the past 18 months has created an overwhelming need for addiction treatment and recovery services. The Office of …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsState Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. County of Putnam – Recreation and Golf Course Collections The county’s parks and recreation department and golf course did not always record, deposit, remit … do not have assurance that all collections at the golf course were properly accounted for and deposited. …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… exceed $250. The clerk also did not perform monthly bank reconciliations or accountability analyses during the …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… workforce reached more than 300,000 employees in June of 2024, the first year-over-year increase since the COVID-19 … of cases pending in state courts grow from 22,611 in June 2019 to 32,873 in June 2024, a 45% increase. While the … government workforce reached more than 300000 employees in June of 2024 the first yearoveryear increase since the …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyState Comptroller DiNapoli Releases Municipal Audits
… The clerk did not properly record, deposit, remit or report collections. As a result, officials do not have … budgeted appropriations and a decrease of $25,000 from the 2024-25 adopted budget. During the review of the village’s …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused … Special Class in an Integrated Setting services to children with disabilities who are between the ages of 3 and … did not include required information such as the specific service provided, dates of service, fee per hour, and number …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualYork Central School District – Lead Testing and Reporting (S9-25-19)
… toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing children’s … detailed which water outlets they exempted from sampling, how the water outlets would be secured against use and what … to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. The CAP should be …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Transportation Company Owner and Office Manager Indicted in $1.8 Million Medicaid Scheme
… P. DiNapoli, Schenectady County District Attorney Robert Carney and Schenectady County Sheriff Dominic Dagostino … office manager was also charged with money laundering in connection with the scheme. Defendant, Mohammad Chaudhry, … of inflating Medicaid bills from January 2020 through September 2024 by submitting claims for rides which never …
https://www.osc.ny.gov/press/releases/2025/10/transportation-company-owner-and-office-manager-indicted-18-million-medicaid-schemeFederal Impact on Higher Education – Federal Funding and New York
… in New York and elsewhere. Federal Reconciliation Bill Provisions in the federal reconciliation bill, signed into law as Public Law (P.L.) No: 119-21, enacted on July 4, 2025, will impact college … of terrorism. 11 FFY 2026 Budget Appropriations Final House and Senate action on federal fiscal year (FFY) 2026 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-higher-educationOpinion 92-43
… the prudent and economical use of public moneys in the best interests of the taxpayers of the political subdivision … of alternative proposals or quotations will not be in the best interest of the political subdivision. The governing …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Comptroller DiNapoli Releases Municipal Audits
… , Town of Rush , Willsboro Fire Department and the Child Protective Service units in the counties of Dutchess , … and submitted for department officials’ review. Child Protective Services (2013-MS-5) None of the eight counties … and programmatic knowledge to determine if Child Protective Services program improvements are needed or if …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1Registration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Registration and Enforcement of … businesses it regulates. Where facilities are found to be in violation of laws, rules, or regulations, the Department … be operating without a license. We also identified delays in the Department’s process for handling consumer complaints. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followCity of Yonkers – Budget Review (B6-16-11)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2016-17 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … funding of $11 million which will not be available in future years. The City continues to rely on fund balance …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Accounts Payable Advisory No. 28
… over the Agency’s Payment Process Reference : Guide to Financial Operations: Chapter XII, Section 4.B - … Rules and Regulations requires the head of an agency to certify to the Comptroller annually, or at any time there is a new …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationEndwell Fire District – Controls Over Financial Operations (2013M-277)
… Board did not audit and approve 63 disbursements prior to payment, totaling $149,505. We reviewed 64 disbursements … not appropriate District expenditures, such as clambake tickets, volunteer incentive gifts, meals and travel expenses … purposes. The District had no formal long-term capital plan. Key Recommendations Ensure that all expenditures are …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277DiNapoli Audit Praises Waterville Central School District
… them to work with students, according to an audit released by New York State Comptroller Thomas P. DiNapoli. “I commend … in place to protect their students,” said DiNapoli. “By following the law and not allowing new employees to work … . The easy-to-use website was created by DiNapoli to promote openness in government and provide …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-district