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Rochester Academy Charter School – Purchasing (2013M-144)
… Purpose of Audit The purpose of our audit was to review the School’s purchasing practices for the period … policies and procedures would provide guidance on when and how to solicit competition, documentation requirements to … school purposes, properly supported by a detailed original receipt, and, where applicable, to ensure compliance with the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Lynbrook Union Free School District – Special Programs (2016M-45)
Lynbrook Union Free School District Special Programs 2016M45
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… procedures governing cafeteria cash receipts. The food service manager did not perform an independent … and accounting for cafeteria cash receipts. Require the food service manager to review the cashier’s daily …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152DiNapoli: Tax Cap Remains at 2% for 2025
… Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire districts, … “The rate of inflation has decreased since the highs of 2022, but local governments are still facing higher prices … of the higher costs facing these localities. The tax cap, which first applied to local governments (excluding New …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025State Comptroller DiNapoli Releases School District Audits
… Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: State's Cash Position is Strong
… initially anticipated. “The current state fiscal year is nearly half over, and the state’s cash position is strong,” DiNapoli said. “Settlements have already brought the state more than $3 billion, and more is on the way. The level of tax receipts is important for …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-states-cash-position-strongDiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud
… District, pleaded guilty today at the federal courthouse in Central Islip to access device fraud in connection with his misuse of a school district credit … Joanna Seybert. When sentenced, Gregg faces up to 20 years in prison, as well as forfeiture and a fine of up to …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraudDiNapoli: Drastic State Revenue Shortfall in April
… today by State Comptroller Thomas P. DiNapoli, significant revenue declines occurred for New York in April as a result … monthly cash report by Comptroller DiNapoli significant revenue declines occurred for New York in April as a result …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-drastic-state-revenue-shortfall-aprilImproper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Follow-Up)
… audit report, Medicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health … recovery process to ensure all available recoveries on FFS pharmacy payments were made. The audit also found claim … not taken steps to look into and recover most of the FFS pharmacy payments identified in the initial report. Also, …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/improper-fee-service-pharmacy-payments-recipients-third-party-health-insurance-followThe Network for Children’s Speech, Occupational & Physical Therapy, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Network for Children’s Speech, Occupational & Physical … To determine whether the costs reported by The Network for Childrens Speech …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/network-childrens-speech-occupational-physical-therapy-llc-compliance-reimbursable-costUnited HealthCare Insurance Company of New York – Empire Plan Drug Rebates (Follow-Up)
… Rebates (Report 2014-S-62). Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to about 1.2 million active and … of rebates offered by drug manufacturers. In 2012, Express Scripts Holding Company (Express Scripts) acquired …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/united-healthcare-insurance-company-new-york-empire-plan-drug-rebates-followMedicaid Overpayments for Certain Medicare Part C Claims (Follow-Up)
… initial audit report, Medicaid Overpayments for Certain Medicare Part C Claims (Report 2013-S-35). Background … insurance program for the elderly and disabled. Under Medicare Part C, also known as Medicare managed care or … Medicare benefits. Medicare pays a fixed amount for each Medicare Part C beneficiary every month to companies offering …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-overpayments-certain-medicare-part-c-claims-followMedicaid Program – Medicaid Claims Processing Activity April 1, 2014 Through September 30, 2014
… audit found: $31.4 million in potential overpayments for clinic claims that were processed using an incorrect pricing … improper payments for HIV tests, duplicate billings, and clinic, practitioner, and health home services. By the end of …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-medicaid-claims-processing-activity-april-1-2014-through-september-30-2014Medicaid Program – Improper Medicaid Payments for Misclassified Patient Discharges
… to hospitals that failed to properly report correct patient discharge codes on inpatient claims. The audit … providers for their claims. The Department uses the All Patient Refined Diagnosis Related Groups methodology to … reports certain information on its claims, such as the patient’s diagnoses and services received, as well as the …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-misclassified-patient-dischargesOversight of Passenger Safety (Follow-Up)
… and Manhattan), Brooklyn, Bernard M. Fineson (Queens), and Staten Island – are responsible for overseeing 115 State-run … these four DDSOs had a fleet of about 484 vehicles. About 136 of the 484 vehicles were assigned to the transportation …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/oversight-passenger-safety-followMedicaid Program – Medicaid Claims Processing Activity April 1, 2018 Through September 30, 2018
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended September … third-party health insurance (TPHI); $6.1 million was paid for an inpatient claim that contained an inaccurate …
https://www.osc.ny.gov/state-agencies/audits/2019/07/10/medicaid-program-medicaid-claims-processing-activity-april-1-2018-through-september-30-2018Hillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… when someone without check-signing authority does not compare canceled checks images to the list of …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111State Agencies Bulletin No. 1082
To provide procedures to the Office of Mental Health OMH for new Time Entry Earnings Codes to be used to report Extra Service
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1082-new-extra-service-earnings-codes-office-mental-health-omhState Agencies Bulletin No. 1105
… Purpose To provide agencies with instructions for processing taxable … Reference Per IRS Publication 15-B Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an educational assistance program is … To provide agencies with instructions for processing taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1105-educational-assistance-benefitsState Agencies Bulletin No. 1994
… between each of the parties listed above and New York State has extended the Military Leave Benefits through … 12/31/2022 in response to the continuing need for New York State employees in the National Guard and Reserves to be … period will be compared to the employee’s new bi-weekly State salary. If an increased amount for the Military Stipend …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1994-2022-extension-military-and-training-leave-benefits-and-stipends