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Medicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… that are not allowed in conjunction with hospice (such as Assisted Living) and services that are covered by the Medicare hospice …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredOversight of Pupil Transportation Services (Follow-Up)
… 30 days after the issuance of this follow-up to provide information on any actions that are planned to address the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followDiNapoli: State Pension Fund Value $194.3 Billion
… New York State Comptroller Thomas P. DiNapoli today announced the … year during the early outbreak of the pandemic in the United States with a value of $194.3 billion. Globally, assets …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionState Comptroller DiNapoli Releases Audits
… Program (NYSHIP) is administered by the Department of Civil Service (Civil Service). The Empire Plan is the … Empire BlueCross, to administer the Hospital Program of the Empire Plan and to process and pay claims for hospital services. Hospital benefits cover a range of services including physician-administered drugs, which are …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsFine Fire District – Board Oversight (2023M-81)
… of the Board, not supported, not audited or they resulted in overpayments. Key Recommendations Maintain sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Village of Painted Post – Board Oversight (2017M-92)
… population of approximately 1,800. The Village is governed by an elected five-member Board of Trustees. Budgeted … of the Clerk-Treasurer’s records and reports as required by law. Key Recommendations Adopt policies and procedures …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Extra-Classroom Activity (2015-MR-5)
… charges of a board of education (Board), for, by or in the name of a school, student body or any subdivision …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Village of Forestville – Water Fund (2012M-207)
… Purpose of Audit The purpose of our audit was to review the financial management of the water fund and the adequacy of the Village’s controls …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over selected … $1.22 million. Key Findings Town officials failed to establish comprehensive written policies and procedures … and procedures. Establish written policies and procedures to provide adequate guidance and internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60XI.11.F Contract Monitoring – XI. Procurement and Contract Management
… monitoring process. State agencies enter into contracts for a variety of reasons that help the agencies achieve their overall mission. Contracts for goods and services account for significant expenditure of public funds. As such, it is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoringPark Accessibility for People With Disabilities
… covered the period from January 2015 to October 2022. About the Program The New York City (NYC or City) Department … and care for parks and public spaces. Parks maintains about 30,000 acres of land (14% of NYC), including more than … $9 billion. In addition, in October 2021, NYC committed about $426 million in new funding over the next 10 years for …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesDiNapoli: Canal Corp. Must Address Gaps
… The Canal Corp., a subsidiary of the New York State Thruway Authority, was created in 1992 to operate and … to the minutes from the June 6, 2014 meeting between the Thruway Authority and Canal Corp. boards, only about 55 … and redirect funding when necessary; and Work with the Thruway Authority to develop a realistic long-term detailed …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsOneida City School District – Controlling Access to the Student Information System (2016M-53)
… information (PPSI) in its Student Information System (SIS) for the period July 1, 2014 through October 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $41 million. … be retained to show who authorized grade changes and the reasons for the changes. Periodically review SIS audit logs …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemCollection of Fines Related to Tenant Complaints (Follow-Up)
… and non-compliance complaints, which are handled by ORA’s Enforcement Unit, defined as follows: Harassment is … privacy, comfort, or quiet enjoyment of the premises by reducing services or engaging in baseless court … is when an owner fails to comply with an order by not taking corrective action to resolve a previous case. …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/collection-fines-related-tenant-complaints-followComptroller DiNapoli Releases Municipal Audits
… and there are no policies and procedures in place to ensure fundraising money is safeguarded. There was no … (EMS) Billing (2019M-112) The EMS Department did not bill for 614 incidents resulting in $417,600 of unbilled medical … and reporting of financial activity. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0Oversight of Building Construction Site Safety (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Oversight of Building Construction Site Safety (Report 2021-N-3 ). About … the safety of all people who visit, live, and work in NYC. This requires construction managers, contractors, and …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followDiNapoli: Middletown Chiropractor Sentenced to Nine Years for Insurance Fraud
… State Comptroller Thomas P. DiNapoli announced James “Jay” Spina was sentenced in federal court for running a … the state and country. Thanks to my partnership with U.S. Attorney Audrey Strauss, the FBI, the U.S. Department of …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-middletown-chiropractor-sentenced-nine-years-insurance-fraudDiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… was 5.84% for the state fiscal year that ended March 31, 2025. The Fund closed the year with an estimated value of $272.8 billion. (Note: In July 2025, following the annual audit of the Fund's financials, … volatility has been pronounced in the first half of 2025, with unpredictable actions out of Washington and other …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … and one was partially implemented. Department of Health – Medicaid Program: Improper Payments for Services Related to …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… through 2022 were not filed. Town of Exeter – Town Clerk/Tax Collector (Otsego County) The clerk generally recorded … Specifically, the clerk did not deposit 39 real property tax collections, totaling $505,197, within 24 hours of the …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-audits