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New York State Health Insurance Program – Empire Plan Members With Dual Family Coverage (Follow-Up)
… Insurance Program: Empire Plan Members With Dual Family Coverage (Report 2019-S-23 ). About the Program The New York … is the primary health benefits plan for NYSHIP, providing coverage to about 1.1 million members. NYSHIP offers several coverage options, including Individual and Family coverage. …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverage-followOversight of Career and Technical Education Programs in New York State Schools
… offered through the secondary school system align with student goals and the needs of the State labor market. We … or highest salaried in the State. Department of Labor statistics indicate 41 percent of Approved programs (421 of … that pay less than the State average. Additionally, enrollment in certain CTE programs exceeds the number of open …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsTown of Ontario – Board Oversight and Information Technology (2013M-105)
… 1, 2011, through September 19, 2012. Background The Town of Ontario is located in Wayne County and has a … Town of Ontario Board Oversight and Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… process to ensure it obtained a suitable building site at a reasonable cost. School officials did not document … performed an appropriate cost analysis of the selected site or alternative sites. Consequently, the School agreed to … it to pay more than $5.1 million for the acquisition and renovation of its building financed at a 20 percent interest …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualState Comptroller DiNapoli Releases Audits
… Services and Supports (OASAS): Oversight of Drug Disposal (2018-S-64) Overall, OASAS addiction treatment centers and … Finance: Collection of Petroleum Business Tax and Motor Fuel Excise Tax (2018-S-28) Diesel and motor fuel distributors may be required to provide …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1988
… .00125 and enter the difference owed using Earnings Code ACO, the original Earnings Begin Date, and original Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certainState Comptroller DiNapoli Adds $3 Billion to the State Pension Fund’s Sustainable Investment Program
New York State Comptroller Thomas P DiNapoli today announced a $3 billion increase to the New York State Common Retirement Funds Fund Sustainable Investment Program raising its total commitment to $10 billion
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-adds-3-billion-state-pension-funds-sustainable-investment-programAbout This Publication – World Trade Center Presumption
… Information about laws that may apply to those who participated in World Trade Center rescue recovery or …
https://www.osc.ny.gov/retirement/publications/world-trade-center/about-publicationState Comptroller DiNapoli Releases Municipal Audits
… activities at both the town and the society, the clerk was arrested in the summer of 2024 for stealing approximately … $60,000 from the society and $29,000 from the town. In May 2025, the clerk pleaded guilty to felony grand larceny in the … of public corruption for the theft from the town. In July 2025, the clerk was sentenced to five years’ probation and …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsService Credit – Divorce and Your Benefits
… Court of Appeals in Majauskas v. Majauskas. Service credit is a factor in both the numerator and the denominator: 50% x … as an exact number of months or years. If the numerator is an open date period (for example, “service earned between …
https://www.osc.ny.gov/retirement/members/divorce/service-creditMedicaid Program – Inappropriate Payments Related to Procedure Modifiers
… Purpose To determine whether Medicaid made inappropriate payments to providers that failed to use modifier codes … for services provided to Medicaid recipients. Medicaid payments are based, in part, on procedure codes reported on … to further describe the service(s) provided. Medicaid payments for surgical procedures include the preoperative, …
https://www.osc.ny.gov/state-agencies/audits/2018/04/17/medicaid-program-inappropriate-payments-related-procedure-modifiersNew York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by New York Therapy Placement Services, … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manualThe Arc of Orange County – Compliance With the Reimbursable Cost Manual
… We audited costs that Arc Orange reported on its CFR for the year ended December 31, 2013. In addition, we … review certain costs that Arc Orange reported on its CFR for the year ended December 31, 2012. Background Arc Orange is an SED-approved, not-for-profit special education provider located in Orange …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualKids in Action of Long Island, Inc. – Compliance With the Reimbursable Cost Manual
… Inc. (Kids in Action) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and … and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit covered expenses reported on Kids in Action’s CFR for the fiscal year ended June 30, 2015. About the …
https://www.osc.ny.gov/state-agencies/audits/2022/03/04/kids-action-long-island-inc-compliance-reimbursable-cost-manualLeake and Watts Services, Inc. – Compliance With the Reimbursable Cost Manual
… learning disabilities who are between three and five years of age. Leake and Watts is reimbursed for preschool special … $162,753 in personal service costs, which consisted of $158,044 in salaries and fringe benefits for staff working … in other than personal service costs, which consisted of $53,960 in insufficiently documented expenses and $11,358 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/leake-and-watts-services-inc-compliance-reimbursable-cost-manualReimbursement of Social Services Costs (2013MS-3)
… 31, 2012. Background The Department of Social Services (DSS) incurs both direct and indirect program costs in the … by other county departments for the benefit of the DSS) that are directly billed to the DSS. In addition, counties are reimbursed for the indirect …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3Elementary and Secondary Education – 2023 Financial Condition Report
… from the Education Supplemental Appropriations Act, and $243 million from the Coronavirus Aid, Relief, and Economic Security (CARES) Act. Federal pandemic relief … states in per-pupil disbursements for public elementary and secondary education at $26,571, according to the U.S. …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-educationOversight of Persons Convicted of Driving While Intoxicated
… IID violation alerts to the appropriate courts, district attorneys, and rehabilitation programs in accordance with the … To determine whether the Queens County District Attorneys Office provided proper oversight of persons …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedDiNapoli: Wall St. First Half Profits Jumped
… Comptroller Thomas P. DiNapoli’s annual report on Wall St.’s performance. “Wall Street had a very profitable start … There are now about 120 member firms, down from more than 200 before the financial crisis. While net revenue rose in … the industry added 4,700 jobs. In 2018, there were 201,200 securities industry jobs statewide in New York, more than …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-wall-st-first-half-profits-jumpedSUNY Bulletin No. SU-322
… certain titles represented by NYSCOPBA working at a SUNY University Hospital. Affected Employees Employees in certain Security … (NPAY502) using the following procedures: Earnings Begin Date: Effective date started Earnings End Date: Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-322-pilot-program-establishing-temporary-overtime-rates