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Collection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… Objective To determine the extent of implementation of the two … chain, depending on the product involved. Fuels subject to PBT include motor fuel and highway diesel fuel, among …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Agriculture and Markets: Oversight of the Farm-to-School Program (2020-S-9) The department needs to improve monitoring of both program expenditures and recipient performance to …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsDiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… finances, but more is needed. While the outlook for state tax revenues has improved somewhat, any shortfall in … 2021-22. The budget raises taxes on high earners, delays tax reductions for middle class families, and cuts state … payments would now be made to towns and villages from a withholding and redirection of county sales tax revenue. …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetLehman College – Controls Over Bank Accounts
… Administration at each college to ensure that each bank account complies with University policies and procedures. Prior to establishing any new bank account, the Policy requires colleges to notify the UC by completing a “Bank Account Notification Form.” The UC notifies the college …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… The Empire Plan is the primary health benefits plan for NYSHIP, covering a range of services from inpatient … services to Empire Plan members. Members pay a nominal co-payment to the participating provider for the services … will result in United making an excessive payment on the claim. Our audit focused on claims submitted to United by …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpMedicaid Program – Improper Managed Care Payments for Recipients With Duplicate Client Identification Numbers
… (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs pay for services their members require. … referred to as “duplicate CINs”) during the time they are in receipt of benefits. Consistent with the Department’s … at a time. Individuals have several options for enrolling in Medicaid, including through Local Departments of Social …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/medicaid-program-improper-managed-care-payments-recipients-duplicate-client-identificationXII.5.B Unique Invoice Number Requirements – XII. Expenditures
The Statewide Financial System SFS requires Business Units to enter a unique Invoice Number on each suppliers voucher
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsOpinion 88-28
… defines the term "newspaper" as follows: "In any case in which notice of any fact is required by law to be …
https://www.osc.ny.gov/legal-opinions/opinion-88-28Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
Determine the extent of implementation of 3 recommendations included in our initial audit report Payments for Fraudulent and Improper Claims Submitted by Davis
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-followDiNapoli: State Medicaid Needs to Stop Paying Bills That Federally Funded Plans Should Cover
… in Medicaid and other public health plans, according to two audits released today by State Comptroller Thomas P. … covered,” DiNapoli said. “As the DOH continues its efforts to ensure everyone gets the health coverage they’re entitled to, it has a chance to save hundreds of millions of dollars …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-state-medicaid-needs-stop-paying-bills-federally-funded-plans-should-coverAid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… receive their AIM payments annually in September. This website will be updated if there are changes to the AIM … Payment Months by Municipality [xlsx] (last updated July 2025) "Aid and Incentives for Municipalities: New York … towns and villages that receive AIM. Once again, the 2025-26 Enacted State Budget includes TMA funding of up to …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaAudit of the Tuition Assistance Program at CUNY Medgar Evers College
… Purpose To determine whether Medgar Evers College complied with the … $5,000 per year. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-cuny-medgar-evers-collegeUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… Purpose To determine the extent of implementation of the three … Plan (NYSHIP) made improper payments totaling $137,459 to Davis Ethical Pharmacy. Based on information obtained from … that patients actually picked-up the drugs billed to United HealthCare (United). Moreover, as a result of our …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyVillage of Red Hook - Procurement and Claims Auditing (2019M-100)
… Determine whether Village officials procured goods and services in compliance with the procurement policy. Determine whether claims were adequately supported and properly audited before payment. Key Findings Village … recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100English Language Learners Programs
… Objective To determine whether the State Education Department is adequately overseeing whether … that English Language Learners (ELLs)—students who, by reason of foreign birth or ancestry, speak or understand a …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsAndover Central School District - Financial Management (2018M-145)
… adopted realistic budgets and took appropriate action to address the reasonableness of fund balance and reserves. … The Board annually appropriated fund balance that was not used to finance operations and adopted budgets that … officials improperly restricted nearly $1.2 million in a debt reserve in the debt service fund from 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145DiNapoli: Clerk Pocketed Thousands in Fines
… P. DiNapoli announced the arrest of Lisa Dillon after an investigation with the St. Lawrence County Sheriff’s Office found the former town of Norfolk justice court clerk misappropriated nearly $10,000 in court … reported applicable court transactions to the state Department of Motor Vehicles and prepared monthly Justice …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-clerk-pocketed-thousands-finesBackground Checks at Municipal Youth Programs (2012-MS-5)
… We also released 8 letter reports to the following: Towns of Amherst [pdf] , Clifton Park [pdf] , Manlius [pdf] and … who deliver their youth program services. Only the Town of Clifton Park annually screened all program personnel … resources. Two municipalities (Town of Manlius and the City of New Rochelle) only screened personnel providing …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5Improper Medicaid Payments for Terminated Drugs (Follow-Up)
… program made improper payments for drugs dispensed after their drug termination date. The audit covered the … program improperly paid $29 million for drugs dispensed after their termination date. Key Finding Department … improperly paid another $11 million for drugs dispensed after their termination date, some of which were recalled for …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-terminated-drugs-followState Agency Small-Dollar Purchases (Follow-Up)
… Several entities that existed in 2008-09 were consolidated or closed by 2011-12, while some new entities had been …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-follow