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Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up)
… special health care needs. Our initial audit identified a dentist, Lawrence Bruckner, whose Medicaid billing pattern … Bruckner operated two office locations in Brooklyn, NY. Other dentists who reportedly practiced at the offices … that were purportedly provided by another affiliated dentist. In addition, the dentists paid staff to recruit …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentists-followSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up)
… Objective To determine the extent of implementation of the nine recommendations included in our initial report, Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Report … To determine the extent of implementation of the nine recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/selected-aspects-collection-bridge-and-tunnel-tolls-and-fees-followArkport Hose Company No. 1, Inc. – Treasurer (2026M-1)
… [read complete report – pdf] Audit Objective Did the Arkport Hose Company No. 1, Inc. … The Treasurer also did not: File the Company’s annual Form 990 with the Internal Revenue Service (IRS). By not filing Form 990 with the IRS, the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… (Department) Treasurer properly deposit, disburse, record and report Department funds? Audit Period January 1, 2023 – … treasurer must properly deposit, disburse, record and report a fire department’s funds to ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122DiNapoli: Major Retailers Agree to Stronger Supplier Oversight
… New York State Comptroller Thomas P. DiNapoli today announced that Fortune 500 retailers Dollar Tree and … New York State Comptroller Thomas P DiNapoli today announced that Fortune 500 retailers Dollar Tree and …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-major-retailers-agree-stronger-supplier-oversightState Comptroller DiNapoli Releases School District Audits
… and disbursements are for valid purposes. As a result, 72 of 90 transactions tested totaling $321,554 were not properly … and disbursements were always supported or that nine of the 38 deposits tested totaling $12,635 were deposited … 2020-21 exceeded actual expenditures by $6.3 million, or 4.5%. Officials did not use the retirement contribution reserve …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… properly accounted for, deposited, disbursed and reported fines and fees examined. There were no recommendations in … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-176
… 61, certain fringe benefits including employer-funded group legal service benefits are considered taxable income. … added to the employee’s earnings and reflected on the 2011 Form W-2 (Wage and Tax Statement). OSC Actions OSC will … should the employee later return to the payroll. Control-D Report Control-D report NPAY771 (Time Entry Payment Report) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-176-prepaid-legal-service-benefit-unified-court-system-ucsDiNapoli: State Agencies Persistently Late with Not-For-Profits Contracts
… reverse direction is disturbing, to say the least,” said Doug Sauer, Chief Executive Officer of the New York Council …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-agencies-persistently-late-not-profits-contractsAction Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… Next Generation 911 (NG911) is a long-promised upgrade to New York’s emergency communications system that … transition to Next Generation 911 is a complex, but vital upgrade that requires close coordination and communication … remained unsure how they were supposed to plan for the upgrade or fund it. Despite the delays in NG911, state, …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911State Comptroller DiNapoli Releases Municipal Audits
… in the company’s bylaws, or adopt detailed, written bylaws to provide guidance to the treasurer for recording and reporting financial … the treasurer’s work to provide compensating controls. As a result, unsupported and unapproved disbursements were made, …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… County) District officials did not seek competition for seven professional services or insurance contracts with … contract period, the services to be provided and the basis for compensation. Starpoint Central School District – … government spending and nearly 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0One-Year FAS – Career Plan
… made in anticipation of retirement; Lump sum payment for deferred compensation; and Any payments made for time not worked. The earnings used in the calculation of … over 20 percent will be excluded from the calculation. *For Tier 5 members, the total amount of overtime and …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasOne-Year FAS – New Career Plan
… only the regular compensation earned during the last 12 months preceding retirement. The calculation of a one-year … and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The following … Payments made as a result of working your vacation; Any form of termination pay; Payments made in anticipation of …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… made in anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made for time not worked. The earnings used in the calculation of … over 20 percent will be excluded from the calculation. *For Tier 5 members, the total amount of overtime and …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… made in anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made for time not worked. The earnings used in the calculation of … the 20 percent will be excluded from the calculation. *For Tier 5 members, the total amount of overtime and …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasOne-Year FAS – Police and Fire Plan
… made in anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made for time not worked. The earnings used in the calculation of … over 20 percent will be excluded from the calculation. *For Tier 5 members, the total amount of overtime and …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasState Comptroller DiNapoli Statement on New York City Preliminary Budget
… following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) … allocated but not spent on asylum seekers through June 30, 2026 will be used to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will also be used to fund relatively …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetAbout this Report – 2023 Financial Condition Report
… This report provides citizens with an overview of the financial … information in an easy-to-understand format. The report also presents basic information on trends in State … economic and demographic trends affecting the State. This report fills an information need not met by the traditional, …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportDiNapoli: Approves $4.7 Million DOT Bridge Contract After Integrity Monitor Put in Place
… (DOT) put an independent integrity monitor in place. “After our rejection of this contract in March, DOT … Transportation DOT put an independent integrity monitor in place …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-approves-47-million-dot-bridge-contract-after-integrity-monitor-put-place