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UCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… is a not-for-profit special education provider located in Niagara Falls that serves students in Niagara County. Empower is an affiliate of the Cerebral … 2019–20 school year, Empower served 94 preschool children in the SED preschool cost-based programs. Niagara County pays …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualMedicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… of New York to receive benefits. Individuals enroll in Medicaid through the NY State of Health (NYSOH, the … Social Security number (SSN) as the unique identifier for matches. Most of the State’s Medicaid members are … the use of other data sources, including NCOA, to identify out-of-state members. We further suggest DOH engage with the …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingDiNapoli: 2023 Wall Street $34 Billion Bonus Pool Relatively Flat Over 2022
… last year, a 2% decline from the previous year’s average of $180,000, according to New York State Comptroller Thomas … ($42.7 billion), but slightly over the pre-pandemic high of $32.1 billion. Wall Street bonuses have a significant … approximately $28.8 billion in state tax revenue, or 27.4% of the state’s tax collections, for State Fiscal Year (SFY) …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-2023-wall-street-34-billion-bonus-pool-relatively-flat-over-2022Comptroller DiNapoli Releases Municipal Audits
… , Comsewogue Public Library , Endwell Fire District , Lily Dale Volunteer Fire Company , Town of Oneonta Fire District … incentive gifts, meals and travel expenses. Lily Dale Volunteer Fire Company – Internal Controls Over … Comsewogue Public Library Endwell Fire District Lily Dale Volunteer Fire Company Town of Oneonta Fire District and …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsSelected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority
… is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contractor Evaluation (ACE) … from January 2016 to March 2020. About the Program In 1997, MTA implemented the ACE system, a performance … contractor is party to a new contract (either alone or in a joint venture). Issues with Unsatisfactory or repeated …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/selected-aspects-all-agency-contractor-evaluation-system-long-island-rail-road-metro-northNew York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan
… by the Department of Civil Service (Civil Service), is one of the nation’s largest public sector health insurance … members and their dependents who have Medicare, and a Commercial Plan for members and their dependents who do not …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/new-york-state-health-insurance-program-incorrect-payments-cvs-caremark-medicare-rx-drugCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Objective To assess the extent of implementation of the two recommendations included in our initial audit report, Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2019-S-51 ). About … To assess the extent of implementation of the two recommendations …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. For purposes of this report, these programs are collectively referred to … with another proprietary school, Our Children The Leaders of Tomorrow, Inc. (Our Children), that was owned and operated …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Housing Trust Fund Corporation – … to increase utilization. HCV enables low-income households in the State to rent or purchase decent, safe housing in the private housing market by providing rental and …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingDiNapoli: Increase in Older Inmates Challenges New York's Prison System
… New York's prison population is decreasing, but the number of inmates age 50 and over rose 46 percent from … Year, an increase of $64.5 million, or 20.4 percent, in the last three years. "New York must confront the challenges of an aging inmate population," DiNapoli said. …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-increase-older-inmates-challenges-new-yorks-prison-systemHomer Central School District – Financial Condition (2013M-306)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … reserve fund amounts as planned in fiscal years 2008-09 to 2009-10 and fiscal years 2011-12 to 2012-13 because District expenditures were significantly …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Waverly Central School District – Financial Condition (2013M-148)
… financing current operations in an effort to accumulate funds for future use, set aside those funds in appropriate reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… over its budgeting practices and cash receipts process for the period July 1, 2011 through March 31, 2013. Background The Quogue Union Free School District is located in the Town of Southampton, in Suffolk County. The District is governed by the Board of Education which comprises five …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsMonitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)
… report, Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Report 2010-S-21). Background Our initial … nursing home claims submitted to Medicaid for hospital bed reserve days were appropriate, and if not, to what extent nursing home claims exceeded the bed reserve day limits. During the five year audit period …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-followDiNapoli: Tax Cap Remains Below One Percent in 2017
… be capped at 0.68 percent for 2017, decreasing slightly from 2016, when it was 0.73 percent, according to State … will be capped at 068 percent for 2017 decreasing slightly from 2016 when it was 073 percent according to State …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-tax-cap-remains-below-one-percent-2017DiNapoli: Local Sales Tax Collections in October Up Nearly 13% From 2020
… Thomas P. DiNapoli announced today. Collections for all localities totaled more than $1.5 billion, up $175 … 2020. Nearly every county saw year-over-year collections for October grow by double digits, with Monroe County having … against what had been reported by sales tax vendors for the reporting quarter and adjusts payments to local …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-local-sales-tax-collections-october-nearly-13-2020Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… needed remediation to reduce lead exposure in potable water outlets. Key Findings District officials did not … needed remediation to reduce lead exposure in potable water outlets as required by New York State (NYS) Public … and test or properly exempt 140 of the 379 (37 percent) water outlets in the District because they did not have a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mState Public Health Emergency Medical Stockpile (2023-S-14)
To determine what steps DOH and OGS have taken during the procurement process for medical equipment for public health emergencies to ensure usability of the equipment purchased and whether DOH and OGS have managed and maintained—in function
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s14.pdfOpinion 90-19
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties … of the fire department. Although the fire companies in a village are associations or corporations, separate and … consent on behalf of the members of the company. This is in reply to your letter concerning the relationship between a …
https://www.osc.ny.gov/legal-opinions/opinion-90-19DiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… to worsen in New York City, driving housing costs higher for many, according to a report released today by New York … Property tax disparities have been well documented for decades by advocates, fiscal monitors and the city, but the report found even when property values declined for many condos, co-ops and rental apartments due to the …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeowners