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Comptroller DiNapoli Releases State Audits
… Health Medicaid Program: Improper Payments to a Physical Therapist (2013-S-15) Medicaid overpaid a physical therapist $146,225 because he reported incorrect Medicare … Medicaid overpaid a physical therapist $146225 because he reported incorrect Medicare …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsDiNapoli: New York on Stronger Financial Footing
… New York state ended the 2013-14 fiscal year in the strongest fiscal position in years and was able to deposit $175 million in the Rainy Day Reserve Fund for the first time since 2008, … New York state ended the 201314 fiscal year in the strongest fiscal position in years and was able to …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingState Comptroller DiNapoli Releases Audits
… Health: Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services (2018-S-45) Auditors … claims that reported 96 consecutive hours or more of mechanical ventilation services. Auditors found claims … identifying claims where 96 consecutive hours or more of mechanical ventilation services was not possible. …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… the district could have saved $3,800 if it had purchased propane at state contract prices. Auditors also determined …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYC DOE Faces Significant Challenges in Closing COVID Achievement Gap
… risks, in the New York City Department of Education’s (DOE) budget, according to a report released today by New York … over the long-term.” DiNapoli’s report details the DOE’s response to the COVID-19 pandemic, the impact of the … risks that arise from the reliance on federal aid. The DOE is set to receive more than $8 billion in emergency …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-nyc-doe-faces-significant-challenges-closing-covid-achievement-gapDiNapoli Report Analyzes Increases in NYC's Unsheltered Population and Spending
… (FY) 2026, the report noted. “The number of people living on the street in New York City has continued to grow, even as … the unsheltered population, however, merits greater focus on where resources are going and what services are working. … Services: Services for the Unsheltered Related Work NYC Dept. of Social Services: Administration of the CityFHEPS …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-report-analyzes-increases-nycs-unsheltered-population-and-spendingOverview – Special 20- and 25-Year Plans
… Your pension is based on your years of credited service and your final average earnings (FAE). Your FAE is the average of your highest three consecutive years of earnings.* Usually these are the years right before …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewInternal Control
… Laws, Rules & Regulations Internal Control Act Standards for Internal Control in New York State Government (Current) / Standards for Internal Control in New York State Government (2007) International …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlAloma D. Johnson Charter School – Leave Accruals (2017M-218)
… audit was to review the School’s leave accrual activities for the period July 1, 2015 through February 24, 2017. … 300 enrolled students as of June 2016. Operating expenses for the 2015-16 fiscal year totaled approximately $3.9 … leave reports. We compared the 2015-16 leave balances for all 62 employees to the 2016-17 beginning leave balances …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Westmoreland Central School District – State Transportation Aid (2017M-220)
… aid to which it was entitled for the purchase of new buses for the period January 1, 2008 through June 30, 2017. Background The Westmoreland … 18 buses, and the District should receive approximately $1.3 million in transportation aid for these buses through …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Middletown Enlarged City School District – Financial Condition (2017M-245)
… period July 1, 2016 through June 30, 2017. Background The Middletown Enlarged City School District is located in the City of Middletown and Towns of Goshen, Wallkill and Wawayanda in … Middletown Enlarged City School District Financial Condition 2017M245 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Union-Endicott Central School District – Financial Management (2016M-100)
UnionEndicott Central School District Financial Management 2016M100
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Whitesville Central School District – Financial Management (2016M-313)
… and Willing in Allegany County and the Town of West Union in Steuben County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313North Collins Central School District – Financial Management (2016M-189)
… is located in the Towns of North Collins, Collins, Concord, Brant, Eden and Evans in Erie County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Pembroke Central School District – Financial Management (2016M-31)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … years’ budgets. Four of the District’s reserves appear to be overfunded or contain funds that are improperly … and the use of fund balance in the annual budgets to avoid raising more real property taxes than necessary. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Western New York Maritime Charter School – Financial Operations (2015M-124)
… 1, 2013 through March 27, 2015. Background The Western New York Maritime Charter School, which is located in the … Western New York Maritime Charter School Financial Operations 2015M124 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Corning City School District – Procurement (2016M-222)
… the Towns of Bradford, Campbell, Caton, Corning, Erwin, Hornby and Lindley in Steuben County. The District, which … million. Key Findings The District's procurement policy does not include procedures for the procurement of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Naples Central School District – Online Banking (2015M-143)
… District is located in the Towns of Bristol, Canadice, Canandaigua, Naples, Richmond and South Bristol in Ontario …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Avon Central School District – Information Technology (2016M-123)
… and sensitive information (PPSI); wireless technology; remote access; mobile devices; sanitation and disposal of … management, protection of PPSI, wireless technology, remote access, mobile devices, sanitation and disposal of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Schenectady City School District – Financial Condition (2014M-168)
… period July 1, 2011 through March 13, 2014. Background The Schenectady City School District is located in the City of Schenectady in Schenectady County. The District is governed by an elected … Schenectady City School District Financial Condition 2014M168 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168