Search
Medicaid Program – Managed Care Payments to Unenrolled Providers
… follows: We obtained PNDS submissions and encounter claims for a sample of five of the highest paid MCOs, which showed … Office of the Medicaid Inspector General, withdrawn by DOH for not meeting Medicaid program standards, or automatically … who were excluded from or otherwise ineligible for the Medicaid program. (Note: $548,184 of this was …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Town of Lapeer – Budgeting (Cortland County) The board did not develop and adopt realistic budgets. As a result, unrestricted fund balances increased to levels between 85% and 182% of the 2024 appropriations, as of Dec. 31, 2023. …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… resulted in $32,000 of unusable parts. Town of Colonie – Physical Accessibility to Programs and Services (Albany County) Of the 814 physical accessibility components reviewed, auditors … could consider taking additional steps to increase physical accessibility at selected town facilities. Town of …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… Of the 149,865,977 voting shares cast at H&R Block’s annual meeting last month, 75,880,439 (50.6%) were cast in … 2013 Qualcomm Inc. Harley-Davidson Inc. Southwest Airlines Co. PepsiCo Inc. Plum Creek Timber Company, Inc. KeyCorp Dr … R. R. Donnelley & Sons Company CSX Corporation The Kroger Co. 2011 Yum! Brands Inc. Marriott International Inc. Limited …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingState Comptroller DiNapoli Releases Audits
… deposits to accounts; and ensuring all accounts are used for appropriate business purposes. These weaknesses increased … Compliance with the Reimbursable Cost Manual (2016-S-42) For the three fiscal years ended June 30, 2015, auditors … 2013, concluded that the division did not properly account for or track seized assets. In a follow-up, auditors found …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsCity of Buffalo – Budget Review (B26-1-5)
… [read complete report – pdf] Purpose of Budget Review Our Office completed a limited-scope review of the City’s budget. The purpose of our review was to determine … Our Office completed a limitedscope review of the Citys budget The purpose of our review was to …
https://www.osc.ny.gov/local-government/audits/city/2026/05/08/city-buffalo-budget-review-b26-1-5DiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… announced his office will audit the Hempstead Industrial Development Agency and Valley Stream Union Free School … announced his office will audit the Hempstead Industrial Development Agency and Valley Stream Union Free School …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… are paid and that honest New Yorkers are getting a fair deal.” DiNapoli’s office audits New York state bills prior to …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsState Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… State Comptroller Thomas P. DiNapoli issued the following statement today regarding the approval of the settlement of … New York State Comptroller DiNapoli issued the following statement regarding the approval of the settlement of the …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… The Chart of Accounts (COA) is the foundation of the Statewide Financial System (SFS). It provides each … to identify financial transactions. Centralized governance of the COA will ensure continued consistency within the State … The Chart of Accounts COA is the foundation of the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… of Department of Motor Vehicles’ Licensing and Registration Systems (2013-S-58). Background Our initial …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsRainbow Rhymes Learning Center (Follow-Up)
… We recommended the Department recover the $473,815 from Rainbow; review another $166,665 of payments to Rainbow … $10,022 as inappropriate. These funds were recovered from Rainbow. Key Recommendation Officials were asked to …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followCollege of Nanoscale Science and Engineering – Network Security Controls
… To determine whether the network security controls at the College of Nanoscale Science and Engineering (College) are sufficient to minimize the various risks … associated with unauthorized access to, or attacks on, College systems and data. Our audit period was April 18, 2012 …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsContract Advisory No. 26
… department or agency thereof where competitive bidding is required by statute, rule or regulation shall contain the … provides annual sexual harassment prevention training to all of its employees. Such policy shall, at a minimum, meet the requirements of section two hundred …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsUse of Vendor-Supported Technology
… in Erie and Niagara counties, including operation of the Metro Bus and Rail System, Buffalo Niagara International Airport, and Niagara Falls International Airport. NFTA has approximately 1,500 … an information technology (IT) department that operates out of its main office. To help carry out its mission, NFTA …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background … The District’s general fund budget totaled $49,050 for the 2013 fiscal year. Key Findings The Board generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mHousing Authority Administrative Expenditures (2016-MS-2)
… through November 25, 2015. Background Housing authorities are public corporations that generally provide affordable … were founded to serve and two tenant commissioners that are voted in by a group of their peers. The Board oversees an … were inadequate controls and oversight, some of which allowed inappropriate expenditures to go undetected. In four …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Maine-Endwell Central School District – Financial Condition (2013M-49)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011, … 3, 2013. Background The Maine-Endwell Central School District is located in the Towns of Maine, Nanticoke, Union, … Valley, and Owego, in Broome and Tioga Counties. The District is governed by the Board of Education which …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… and reduce the number of routes, explore sharing bus to locations outside the District with neighboring districts and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andTown of New Baltimore – Procurement Practices (2013M-203)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices for the period … approximately $1.68 million. Key Findings The Board did not ensure that Town officials followed statutory bidding … law, and approximately $94,000 in purchases that did not have quotes as required by Town policy. Town officials stated …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203