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Starting Point Services for Children – Compliance With the Reimbursable Cost Manual
… (SCIS) programs to disabled children between the ages of three and five years. During the 2012-13 school year, … Point served 942 students. The New York City Department of Education (DoE) refers students to Starting Point based on … SED on its annual CFRs. SED reimburses DoE for a portion of its payments to Starting Point based on statutory rates. …
https://www.osc.ny.gov/state-agencies/audits/2015/12/11/starting-point-services-children-compliance-reimbursable-cost-manualMedicaid Program – Overpayments of Hospitals' Claims for Lengthy Acute Care Admissions
… overpaid hospitals by reimbursing for higher levels of medical care than those actually provided to patients. The audit … March 31, 2010. Background Medicaid recipients in need of inpatient hospital care are provided a full range of … overpaid hospitals by reimbursing for higher levels of medical care than those actually provided to patients …
https://www.osc.ny.gov/state-agencies/audits/2013/07/25/medicaid-program-overpayments-hospitals-claims-lengthy-acute-care-admissionsCorcraft's Textile Procurement Practices
… To assess the procurement practices used by the Department of Corrections and Community Supervision's Division of Industries (Corcraft) to procure textiles. Background The Division of Industries, known as Corcraft, is a major component within … To assess the procurement practices used by the Department of Corrections and Community Supervisions Division of …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/corcrafts-textile-procurement-practicesCity of Amsterdam - Budget Review (B22-5-3)
… estimated revenues for solid waste service charges and golf course fees that may not be sufficient. The proposed budgets …
https://www.osc.ny.gov/local-government/audits/city/2022/04/27/city-amsterdam-budget-review-b22-5-3Comptrollers DiNapoli, Lander Urge Fellow Netflix Investors to Support Workers' Rights
… proposal will be subject to a vote at the company’s annual meeting on June 1, 2023. “Workers have fundamental rights, … are expected to vote on the proposal at CVS’s annual meeting on May 18, 2023. Link to exempt solicitation encouraging Netflix shareholders …
https://www.osc.ny.gov/press/releases/2023/05/comptrollers-dinapoli-lander-urge-fellow-netflix-investors-support-workers-rightsState Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of City of Auburn , East Kingston Volunteer Fire Company , Village of East Rockaway , Herkimer County and the Village of New Paltz … plans related to their hydroelectric power facilities. East Kingston Volunteer Fire Company – Financial Activities …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-audits-0NY State Pension Fund and Church Commissioners for England Call for Exxon to Separate Board Chair and CEO Positions
… the New York State Common Retirement Fund (the Fund) and Edward Mason, Head of Responsible Investment at Church … join us in voting to separate the roles of chair and CEO.” Edward Mason said, “Exxon continues to lag its industry peers …
https://www.osc.ny.gov/press/releases/2019/05/ny-state-pension-fund-and-church-commissioners-england-call-exxon-separate-board-chair-and-ceoIthaca City School District – Financial Condition (2015M-318)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Ithaca City School District is located in the City of Ithaca and encompasses eight towns in Tompkins County and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318Medicaid Program – Improper Medicaid Payments for Terminated Drugs
… The audit covers the period July 1, 2014 through June 30, 2019. About the Program The State’s Medicaid program is … The audit covers the period July 1 2014 through June 30 2019 …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsState Education Department Examination of Payments to Tough Man, Inc.
… contracts C813016, C81403A, T815055, and T816040 to Tough Man Inc. (Tough Man). The objectives of our examination were to determine … under the terms of the contracts. Background Tough Man is a not-for-profit corporation formed to sponsor … contracts C813016 C81403A T815055 and T816040 to Tough Man Inc Tough Man Th …
https://www.osc.ny.gov/state-agencies/audits/2019/03/01/state-education-department-examination-payments-tough-man-incErie Community College – Board Oversight and Management of College Resources (2015M-212)
… Purpose of Audit The purpose of our audit was to assess Board oversight and management of College resources for the period September 1, 2013 through … Erie Community College Board Oversight and Management of College Resources 2015M212 …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesTown of Sodus – Financial Management and Professional Services (2013M-99)
… review the Town’s financial management and procurement of professional services for the period January 1, 2011, through … or quotes or other methods for the acquisition of professional services. Key Recommendations Develop and adopt … to include the use of competitive methods when procuring professional services. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99Town of York – Budgeting and Financial Oversight (2014M-181)
… govern the budget process or the appropriate level of fund balance to be maintained in each fund. As a result, the Board … plans to govern the budgeting process and appropriate fund balance levels to maintain for all Town funds and adopt … claims processing and auditing, use of credit cards, payroll processing and maintenance of leave records …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Town of Wilson –Purchasing (2014M-077)
… 1, 2012 through February 11, 2014. Background The Town of Wilson is located in Niagara County and serves a population …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077Town of Dansville - Board Oversight (2014M-115)
… oversight of Town assets and the Clerk’s operations for the period January 1, 2012 through February 28, 2014. … five-member Town Board is the legislative body responsible for the general management and control of the Town’s … to ensure Town assets are safeguarded and used only for necessary and authorized Town purposes. The Board …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115Accounts Payable Advisory No. 28
… Operations: Chapter XII, Section 4.B - Certification of Vouchers Chapter XII, Section 4.D - Certification of Internal Controls over the Payment Process Chapter XIII, … Guidance : Title 2, Chapter I, Part 6, Section 6.6 of the New York Codes, Rules and Regulations requires the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationComptroller DiNapoli and Attorney General Underwood Announce Sentencing of Queens Pharmacy Owner for Stealing More than $1.5 Million from Medicaid
… Lynbrook, NY, for defrauding the New York State Medicaid program out of $1.5 million. Today, Acting Supreme Court … expense of vulnerable New Yorkers who rely on our Medicaid program. He now faces jail time and millions of dollars in … Thomas P. DiNapoli said. "Mr. Goldin defrauded a program meant to help vulnerable New Yorkers and is being …
https://www.osc.ny.gov/press/releases/2018/07/comptroller-dinapoli-and-attorney-general-underwood-announce-sentencing-queens-pharmacy-ownerHenderson Fire District – Financial Activities (2025M-67)
… The Board did not adequately monitor financial activities or ensure the Treasurer maintained appropriate records and … and inaccurate records and that funds could be lost or misappropriated without detection. We determined the … of all funds received and disbursed during the month or balance sheet reports. Additionally, the Treasurer began …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67XIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… Statewide Financial System (SFS), as well as a summary of State Archives’ and the Office of the State Comptroller (OSC) requirements related to this feature. … required to be maintained in hard copy by Federal or State regulations; and Documents pertaining to land claims. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceOpinion 89-20
… to fire district officers and employees) GENERAL MUNICIPAL LAW, §§806, 808: A town's code of ethics does not apply to … rendering opinions, the board is entitled to the advice of counsel employed by the board or, if none, the county … of ethics (General Municipal Law, §808[4]). May 19, 1989 Stephen A. Tiska, Treasurer Town of Masonville …
https://www.osc.ny.gov/legal-opinions/opinion-89-20