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Improper Payments to a Physical Therapist (Follow-Up)
… September 30, 2013. During that period, Medicaid paid Mr. Amir $305,215. Our initial audit found that Medicaid overpaid Mr. Amir $146,225 for 3,837 claims that were submitted to the … the propriety of 5,634 claims totaling $158,990 because Mr. Amir submitted claims using his National Provider …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/improper-payments-physical-therapist-followSelected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses-0Mission Statement and Performance Measures
… Purpose To determine whether the New York State Thruway Authority is achieving its performance … covers from April 2010 through August 2013. Background The New York State Thruway Authority (Authority) is a public … to build, operate and maintain the Thruway System. The New York State Canal Corporation (Canal Corporation), a …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/mission-statement-and-performance-measuresUnited HealthCare – Empire Plan Drug Rebate Revenue
… To determine if United HealthCare (United) remitted all drug rebate revenue to the Department of Civil Service … with United to administer the Empire Plan’s prescription drug program from January 1, 2008 through December 31, 2013. … contract, United is required to negotiate agreements with drug manufacturers for rebates, discounts, and other …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueOversight of Residential Domestic Violence Programs (Follow-Up)
… included in our initial audit report, Oversight of Residential Domestic Violence Programs (Report 2017-S-16 ). … standards for the establishment and operation of non-residential and residential domestic violence (DV) programs. OCFS’ Division … included in our initial audit report Oversight of Residential Domestic Violence Programs …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/oversight-residential-domestic-violence-programs-followOversight of Homeless Shelters
… – between 2007 and 2018. The Office administers programs for the State’s low-income residents and provides support to … compliance with applicable rules and regulations. For 2018, Local Districts submitted $2 billion in gross claims to the Office for homeless housing reimbursement. Key Findings The Office is not providing …
https://www.osc.ny.gov/state-agencies/audits/2020/03/10/oversight-homeless-sheltersFinancial Oversight of the Advantage After School Program (Follow-Up)
… to as Providers) based on submitted work plans describing how such organizations will implement the Program. These …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followState Comptroller DiNapoli Releases State Audits and Examinations
… combined premiums and providing $125.3 million in combined discounts for a hospital and supermarket. NYSIF priced the … be sufficient to cover the ultimate cost of the claims. Discounts were provided to both entities despite the missing …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-state-audits-and-examinationsAccounts Payable Advisory No. 37
… special functions to ensure agencies would not lose this money. Please take this opportunity to reconcile all …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsDiNapoli Appoints Anastasia Titarchuk Chief Investment Officer of the New York State Common Retirement Fund
… grateful for the trust Comptroller DiNapoli has placed in me over the years,” Titarchuk said. “Working with the Fund’s staff has been a wonderful and enjoyable experience and I’m excited to continue our partnership and … The Fund has a diversified portfolio of public and private equities, fixed income, real estate and alternative …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-appoints-anastasia-titarchuk-chief-investment-officer-new-york-state-common-retirement-fundState Comptroller DiNapoli Releases School District Audits
… financial and capital plans. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1893
… of this bulletin is to describe new Time Entry Earnings Codes to be used to adjust overtime. Affected Employees … tracking of overtime adjustments in PayServ, new Earnings Codes have been created. Effective Dates Effective … OSC Actions OSC has created the following Earnings Codes in PayServ to be used in place of Earnings Code AJR to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1893-reporting-adjustments-overtimeWest Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… [read complete report – pdf] Audit Objective Did the West Henrietta Fire Department, Inc. (Department) Treasurer properly … Period January 1, 2023 – August 7, 2025 Understanding the Audit Area A fire department treasurer must properly … Did the West Henrietta Fire Department Inc Department Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104CUNY Bulletin No. CU-190
… Purpose To provide agencies with information regarding a new bargaining unit and new titles. Affected Employees Employees represented by … the Memorandum of Agreement between the City University of New York and the International Alliance of Theatrical Stage … bulletin provides agencies with information regarding a new bargaining unit and new titles …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-190-newly-established-bargaining-unit-iatse-local-one-andOpinion 89-50
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … individual and a municipality (citations omitted; 82 AD2d at 114, 442 NYS2d at 329; see also gen, 18 McQuillin, Municipal Corporations, …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Opinion 2000-22
… to his or her municipal position. This exception, however, does not apply to renewals of any such contract. Here, should … that the agreement between the town and the law firm does not violate the common law prohibition against binding …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22Opinion 92-22
… of property located outside the village without violating article 18 of the General Municipal Law. You ask whether a … the assessments of real property for tax purposes. Article 18 of the General Municipal law (§800 et seq .) … and Taxpayers Ass'n v Town Board of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638; Conrad v Hinman , 122 Misc 2d …
https://www.osc.ny.gov/legal-opinions/opinion-92-22XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… identifies the documentation that must be submitted to the Office of the State Comptroller's (OSC) Bureau of Contracts to satisfy Tax Law § 5-a, which was added to the Tax Law under Part N of Chapter 60 of the Laws of … identifies the documentation that must be submitted to the Office of the State Comptrollers OSC Bureau of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationDiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… The latest in State Comptroller DiNapoli’s series of audits of health and safety in schools finds that, in the face of a mental health crisis among youth, the NYC Department of Education (DOE) can do more to ensure that public school students receive the … The latest in State Comptroller DiNapolis series of audits of health and …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthDiNapoli: MTA Fiscal Outlook Continues To Improve but Uncertainties Tied to Federal Actions Cloud Future
… from the Federal Emergency Management Agency (FEMA) for Covid expenses and casino licensing revenue. … billion this year. Meeting this goal is important because projects that improve the safety, frequency, and reliability … capital project efficiencies or postpone or cancel these projects. The MTA has taken steps in recent years to reduce …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-mta-fiscal-outlook-continues-improve-uncertainties-tied-federal-actions-cloud-future