Search
Town of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… [read complete report – pdf] Audit Objective Did the Town of Kingsbury (Town) Board … fund balance and reserve policies? Audit Period January 1, 2022 – March 31, 2025 Understanding the Audit Area … on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66DiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… tied to the state fiscal year. DiNapoli noted that while yearly returns vary, the Fund has delivered a five-year rate …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25New York Institute for Special Education – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by the New York Institute for Special Education Institute on its Consolidated Fiscal Reports CFRs were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the State Education Departments
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualDiNapoli: Former Marbletown Fire Chief Sentenced for $101K Theft From the Department
… four months of weekends in the Wayne County Jail and five years of probation for stealing more than $101,000 from the … and then later as chief to steal $101,000 over four years. From January 2020 to July 2024, he made numerous … four months of weekends in the Wayne County Jail and five years of probation for stealing more than $101000 from the …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-marbletown-fire-chief-sentenced-101k-theft-departmentDiNapoli: New York May Be Paying Medicaid Premiums for People Living Out-of-State
… care plan no longer resides in New York, they should be disenrolled from their plan and the plan must return … ($234 million), or the member’s eligibility was flagged to be closed but was not officially ended and premiums continued to be paid ($65 million). Even when DOH and Local Districts …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-new-york-may-be-paying-medicaid-premiums-people-living-out-stateExploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… Objective Determine whether Exploration Elementary Charter School for Science and Technology (School) officials ensured non-payroll disbursements … (disbursements) were supported and for appropriate School purposes, properly reviewed and approved. Key Findings …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollChildren’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… ended June 30, 2016, CUTE reported approximately $1.8 million in reimbursable costs for the Preschool Special Class …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualMedicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program
… recipients who are receiving opioids while also in a Treatment Program for opioid use disorder. This audit covered the period … of opioid drugs for pain-related conditions. Opioid treatment programs (Treatment Programs) provide … recipients who are receiving opioids while also in a Treatment Program for …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/medicaid-program-opioid-prescriptions-medicaid-recipients-opioid-treatment-programMedicaid Program – Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY
… Medicaid made improper payments to providers who submitted Part B cost-sharing claims directly to eMedNY. The audit … The Medicare program has multiple parts. Medicare Part B provides supplementary medical insurance coverage for … Medicare enrollees are responsible for paying all costs of Part B services until their annual deductible is met. After …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-part-b-services-billed-directly-emednySchool for Language and Communication Development – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Nassau County, New York. SLCD provides preschool special … June 30, 2015, SLCD reported approximately $8.1 million in reimbursable costs on its CFRs for the three rate-based … fiscal years ended June 30, 2015, we identified $38,741 in ineligible costs that SLCD reported on its CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/school-language-and-communication-development-compliance-reimbursable-cost-manualMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Monitoring of Not-for-Profit … for all not-for-profit cemetery corporations (cemeteries) in New York State. As authorized by Article 15 of the … 2016, 391 cemeteries (22 percent) had not been inspected in over seven years. Weaknesses in data integrity, entry, and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followEducators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Educators for Children, Youth … claims amounting to $1.8 million, out of $3.2 million in contract payments, to determine if the claims were … fraudulent transactions to an inactive Board of Directors. In addition, we found no evidence that there were any …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followDiNapoli Audit Highlights Need for Better Compliance with School Violence Reporting Law
… to improve its enforcement of the Safe Schools Against Violence in Education Act (SAVE Act) after a state audit … Legislature in 2000 to boost school safety and address violence in our public schools,” DiNapoli said. … reporting requirements, leaving parents in the dark about violence and other incidents that affect the classroom …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audit-highlights-need-better-compliance-school-violence-reporting-lawDiNapoli: State Pays Drug Treatment Center Nearly $4 Million for Ineligible Expenses
… by New York State Comptroller Thomas P. DiNapoli. "Phoenix House is contracted to provide services to New Yorkers who … signed a five-year $47.6 million contract with Phoenix House New York (PHNY) in 2009 to provide outpatient, …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-state-pays-drug-treatment-center-nearly-4-million-ineligible-expensesWest Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… $14,600 in disbursements. Key Findings Company bylaws do not include specific procedures regarding the support for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers
… out-of-network anesthesia services provided at Ambulatory Surgery Centers that were contractually required to use … physician office visits, diagnostic testing, outpatient surgery, physical therapy, and home care services. United … United’s contracts with certain in-network Ambulatory Surgery Centers (ASCs) contain contract provisions that …
https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryMedicaid Program – Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance
… Health (Department) made Medicaid mainstream managed care premium payments on behalf of individuals who had … Medicaid pays managed care organizations (MCOs) a monthly premium for each enrolled Medicaid recipient, and the MCOs … paid about $1.28 billion in Medicaid managed care premium payments on behalf of enrollees who also had …
https://www.osc.ny.gov/state-agencies/audits/2018/06/13/medicaid-program-managed-care-premium-payments-recipients-comprehensive-third-partyDiNapoli Statement on Greenville Arrest for Alleged Theft of Taxpayer Funded Resources
… P. DiNapoli released the following statement regarding the arrest of Terry Williams for alleged theft of fuel from the … P DiNapoli released the following statement regarding the arrest of Terry Williams for alleged theft of fuel from the …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-statement-greenville-arrest-alleged-theft-taxpayer-funded-resourcesDiNapoli Announces Interim CIO for the New York State Common Retirement Fund
… State Comptroller Thomas P. DiNapoli today announced his appointment of Anastasia Titarchuk as Interim Chief … State Comptroller Thomas P DiNapoli today announced his appointment of Anastasia Titarchuk as Interim Chief …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-announces-interim-cio-new-york-state-common-retirement-fundDiNapoli: Contractor Sentenced in Federal Court for Defrauding State of Over $360,000
… of hours that he did not work while he took overseas vacations to Europe, frequented casinos, and patronized …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-contractor-sentenced-federal-court-defrauding-state-over-360000