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New York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… (Program) provides a campus-based health care alternative for preschool, elementary, middle, and high school students … families. SBHCs bill Medicaid and third-party insurance for reimbursement, as appropriate. All SBHCs must provide, … 170,000 students enrolled in the Program, accounting for approximately 700,000 health care visits annually. Sixty …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andState Comptroller DiNapoli Releases School Audits
… were not implemented, and one recommendation is no longer applicable. Track state and local government …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… methods for all purchases, including those that do not require competitive bidding. Copenhagen Central School …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsMedicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance
… to TPHI carriers that did not result in a recovery (due to carrier denials), and ensure all necessary follow-up actions …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-improper-fee-service-pharmacy-payments-recipients-third-party-healthState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. … DCAP and HRA in a timely manner. East Rochester Union Free School District – Procurement (Monroe County) District … policies as required. Kenmore-Town of Tonawanda Union Free School District – Change Orders (Erie County) The board and …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsImplementation of the Dignity for All Students Act
… Act (DASA); and school districts report material incidents of discrimination and harassment, as required, to the … known and suspected weaknesses in DASA implementation, and commit sufficient resources to promote school compliance with … Department: Compliance With the Safe Schools Against Violence in Education Act – Follow-Up (2016-F-2) State …
https://www.osc.ny.gov/state-agencies/audits/2017/10/13/implementation-dignity-all-students-actState Comptroller DiNapoli Releases School & Municipal Audits
… local government and school audits were issued. Village of Stamford – Claims Audit (Delaware County) The board did not … were improperly paid before board audit. Village of Stamford – Pool Capital Project Planning and Monitoring …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… were more than necessary. Auditors found the Board of Education did not adopt written policies to ensure that … payable process. The treasurer controlled most aspects of these transactions rather than the accounts payable department. Therefore, there was no segregation of duties. Track state and local government spending at Open …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsTown of Whitestown – Inventories (2026M-38)
… safeguard and account for diesel fuel, gasoline and motor oil inventories? Audit Period January 1, 2024 – March 26, … safeguard and account for diesel fuel, gasoline and motor oil inventories to ensure these valuable assets are protected … records and periodic monitoring help ensure fuel and motor oil are used for authorized purposes, facilitate timely …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-whitestown-inventories-2026m-38Delaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… properly monitor projects and maintain a transparent website? Audit Period January 1, 2022 – May 21, 2025 … not properly monitor projects and maintain a transparent website. Without effective monitoring and transparency, DCIDA … did not post 25 of the 56 required 1 documents on DCIDA’s website, reducing the level of transparency available to the …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteOversight of Drug Disposal
… environmentally sound disposal options, such as approved drug take-back programs, are available. Since 2008, the … primarily by the U.S. Drug Enforcement Administration (DEA) and at the State level by the Department of Health’s (DOH) Bureau of Narcotic Enforcement. While the DEA and DOH primarily support pharmaceutical collection and …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalDiNapoli: State Paid $14.5 Billion for Medicaid Home Care Services That Lacked Verification
… rules. $9.7 million for home services provided when the patient was hospitalized and home visits should have been … of oversight and monitoring of electronic verification records for in-home services contributed to the high number of payments that did not have matches to these records. DiNapoli’s audit made 14 recommendations for …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-paid-145-billion-medicaid-home-care-services-lacked-verificationComptroller DiNapoli Releases Municipal Audits
… generally prohibits the expenditure of town money for the benefit of private parties. Typically, a town would need a leasehold interest, or at least a license for town use, to spend funds to improve private property. … town supervisor and county treasurer in a timely manner. For example, in 2017 the Clerk collected $929,290 from …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Office of Children and Family Services Can Improve Efforts to Investigate Child Fatalities
… An audit released today by New York State Comptroller Thomas P. DiNapoli found the … steps to protect children from harm. “The findings in this audit should be a sobering call to action to ensure … fatality. The greatest number of citations were issued to cases in The Bronx (317), Manhattan (248), Brooklyn (240), …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-office-children-and-family-services-can-improve-efforts-investigate-child-fatalitiesTown of Davenport – Transparency of Fiscal Activities (S9-25-28)
… [read complete report – pdf] Audit Objective Did the Town of Davenport (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-davenport-transparency-fiscal-activities-s9-25-28State Comptroller DiNapoli Releases Municipal Audits
… for the outstanding host fees and $41,063 for interest. Theresa Fire District – Audit Follow-Up (Jefferson County) The review examined Theresa Fire District’s progress in implementing …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-audits-0Medicaid Program – Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician
… Key Findings Frequently, Dr. Ahmad’s medical records did not meet the minimum standards to support his Medicaid … officials also determined the medical record details were not adequate to ensure continuity of care should another … managed care plans to Dr. Ahmad. We question whether pharmacy claims totaling approximately $15 million for …
https://www.osc.ny.gov/state-agencies/audits/2015/09/18/medicaid-program-questionable-payments-practitioner-services-and-pharmacy-claims-pertainingState Comptroller DiNapoli Releases Municipal Audits
… issued. Town of Alfred – Incompatible Duties (Allegany County) The supervisor did not properly appoint, and the … bookkeeper, prepared and filed the town’s annual update documents as required. The board did not audit the town’s … and records, as required. Town of Bainbridge – Justice Court Operations (Chenango County) The justices did not …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… to ensure that cash receipts were properly accounted for due to internal control weaknesses. Hamburg Central … period were not audited and approved before payment. Find out how your government money is spent at Open Book New York … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers
… employees, as well as their dependents. The Empire Plan is the primary health benefits plan for NYSHIP. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatory