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Selected Payments for Special Items Made to Mount Sinai Hospital from January 1, 2011 through March 31, 2011
… determine if BlueCross BlueShield's (Empire's) payments to Mount Sinai Hospital (Mount Sinai) for special items were made according to the provisions of the agreement between Empire and Mount Sinai. Background The New York State Health Insurance …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mount-sinai-hospital-january-1-2011-through-march-31Selected Payments for Special Items Made to St. Peter's Hospital from January 1, 2011 through March 31, 2011
… determine if BlueCross BlueShield's (Empire's) payments to St. Peter's Hospital (St. Peter's) for special items were made according to the provisions of the agreement between Empire and St. Peter's. Background The New York State Health Insurance …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-peters-hospital-january-1-2011-through-march-31Medicaid Program – Oversight of Localities' Efforts to Coordinate Veterans' Health Care Benefits Under Medicaid and the U.S. Department of Veterans Affairs
… effectively oversaw localities' efforts to coordinate veterans' health care benefits provided through Medicaid and the U.S. Department of Veterans Affairs (VA). The audit covers the period April 1, … Background Many of New York's Medicaid recipients are veterans. During the five-year period ending March 31, 2013, …
https://www.osc.ny.gov/state-agencies/audits/2014/03/19/medicaid-program-oversight-localities-efforts-coordinate-veterans-health-care-benefitsDiNapoli: NYC Health + Hospitals Confront Tough Fiscal Outlook as Washington Moves to Cut Health Care Spending
… delays across Medicaid, the state’s Essential Plan and Medicare will hurt the agency’s bottom line, even as a … residents that receive subsidized care through Medicaid, Medicare and the Essential Plan, the New York state free or … approximately $556 million in FY 2025, $412 million in FY 2026, $480 million in FY 2027 and $549 million in FY 2028, …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-health-hospitals-confront-tough-fiscal-outlook-washington-moves-cut-health-care-spendingAssessment of Costs to Administer the Workers’ Compensation Program for the State Fiscal Year Ended March 31, 2024
To ascertain the total expenses that Workers Compensation Board Board incurred in administering the Workers Compensation Program Program for the State Fiscal Year ended March 31 2024
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/assessment-costs-administer-workers-compensation-program-state-fiscal-year-ended-march-31Accounting for Encumbrances
This presentation will explain the purpose of encumbrances, when they should be used and the benefits of a properly established encumbrance system. We will also discuss the necessary accounting entries and the impact of encumbrances on the budget.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-for-encumbrances-060326.pdfDiNapoli Applauds as Exxon Finally Agrees to Protect LGBT Rights
… Sprint Nextel Corporation and TD Ameritrade. As of Jan. 2015, the Fund owned 11,892,910 shares of ExxonMobil …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-applauds-exxon-finally-agrees-protect-lgbt-rightsVillage Official Heading to Prison for Stealing More Than $100,000
… village of Altmar in Oswego County, was sentenced to 2 to 6 years in state prison after pleading guilty to stealing $117,000 in public funds. Bailey was charged in … village of Altmar in Oswego County was sentenced to 2 to 6 years in state prison after pleading guilty to …
https://www.osc.ny.gov/press/releases/2014/08/village-official-heading-prison-stealing-more-100000DiNapoli: SED Agrees to Improve Oversight of Migrant Education Program
… The State Education Department (SED) has agreed to update its … an audit by State Comptroller Thomas P. DiNapoli found the program did not meet several of its goals in 2012 and … The State Education Department SED has agreed to update its …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-sed-agrees-improve-oversight-migrant-education-programDiNapoli: Former Potsdam Court Clerk Sentenced to Jail; $117,000 Restitution
… and investigators were able to uncover this ongoing scam and ensure that the perpetrator, and not the taxpayers, …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-potsdam-court-clerk-sentenced-jail-117000-restitutionDiNapoli: Former Non-Profit Executive Pleads Guilty to Falsifying Business Records
… system to increase her paid time off and lower her health insurance premiums, giving herself $5,518.77 in benefits that … date, allowing her to receive 29 hours of additional personal and floating holiday hours. Thurber also improperly … instead of part-time, to avoid paying higher health insurance premiums. Finally, she failed to properly charge …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-former-non-profit-executive-pleads-guilty-falsifying-business-recordsXIII.10 Refunds Owed to the State by an Employee – XIII. Employee Expense Reimbursement
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-refunds-owed-state-employeeDiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000
… public funds to pay for groceries, cooking classes, liquor store purchases, a subscription, gift shop purchases, … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-former-town-supervisor-pleads-guilty-embezzlement-240000DiNapoli: Middletown Chiropractor Sentenced to Nine Years for Insurance Fraud
… State Comptroller Thomas P. DiNapoli announced James “Jay” Spina was sentenced in federal court for running a … State Comptroller Thomas P DiNapoli announced James Jay Spina was sentenced in federal court for running a …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-middletown-chiropractor-sentenced-nine-years-insurance-fraudXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… Property and Prohibiting Transactions with Persons Who Commit, Threaten to Commit, or Support Terrorism." This order prohibits New York … Property and Prohibiting Transactions with Persons Who Commit Threaten to Commit or Support Terrorism …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsDiNapoli: New York City Job Growth Continues to Set Records
… York City’s unemployment rate is at a historic low and job growth over the past decade has been unprecedented,” … New York City is benefiting from the longest and largest job expansion since the end of World War II. The 907,600 jobs … record-holder, DiNapoli’s report found. The city’s job growth rate from 2009 to 2019 was 24.3 percent, compared …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsCost-Saving Ideas: Using State Contracts to Acquire Goods or Services
… The procurement process goal is to obtain goods and services that are both high in quality … and effort spent researching, soliciting and negotiating to obtain goods and services may not always result in the … purchase goods and services under existing State contracts to reduce duplicative contracting efforts and potentially …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-using-state-contracts-acquire-goods-or-servicesImproper Supplemental Maternity Capitation Payments to Managed Care Organizations (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit … The Medicaid program is administered by the Department of Health (Department). Many of the State’s Medicaid … To determine the extent of implementation of the six recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/improper-supplemental-maternity-capitation-payments-managed-care-organizations-followState Education Department Examination of Payments to Tough Man, Inc.
… Background Tough Man is a not-for-profit corporation formed to sponsor community sporting events such as walks and … prohibit payment for expenses reimbursed or reimbursable from other funding sources. This includes registration fees, … licensing fees, and royalties. Therefore, Tough Man was eligible to request contract funds when the expenses for …
https://www.osc.ny.gov/state-agencies/audits/2019/03/01/state-education-department-examination-payments-tough-man-incTown of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… no larger than one half inch. 11 components at the Airport, such as accessible parking spaces with marked access …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45