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Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (2019-S-72)
To determine whether the Department of Health made improper payments for claims in violation of federal and State requirements related to ordering, prescribing, referring, or attending (OPRA) providers who were no longer participating in the Medicaid program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s72.pdfImproper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Follow-Up) (2017-F-10) 30-Day Response
To determine the implementation status of four recommendations made in our initial audit report, Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Report 2015-S-9).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f10-response.pdfAn Analysis of Reasonable and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program (2018-D-2)
The New York State Health Insurance Program (NYSHIP), administered by the State Department of Civil Service (Civil Service), is one of the nation's largest...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18d2.pdfMedicaid Program - Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (2015-S-9), 90-Day Response
To determine whether the Medicaid program made inappropriate capitation payments to Managed Long Term Care Partial Capitation plans for recipients who were no l
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s9-response.pdfFederal Funds to New York City: Individuals with Disabilities Education Act
The Individuals with Disabilities Education Act (IDEA), which originated in 1975 and was most recently amended in 2015, guarantees a free and appropriate public education in the least restrictive environment possible to children with disabilities and provides federal funding to support that mission
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-individuals-with-disabilities-education-act.pdfNew York's Labor Force: Assessing 10-Year Trends and Pandemic Setbacks
The COVID-19 pandemic’s impact on the State’s labor force was more severe than in other states: the size of the workforce declined more rapidly than the rest of the nation in 2020 and continued to shrink in 2021 when other states recovered.
https://www.osc.ny.gov/files/reports/pdf/new-york-labor-force-2022.pdfDiNapoli: Audit Finds Additional $150,000 Stolen by Beekman Town Official
… the town has overhauled its Finance Department, hired a new comptroller and bookkeeper and is implementing … encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audit-finds-additional-150000-stolen-beekman-town-officialDiNapoli: Former Riverside Treasurer Embezzles $80K
… village’s credit card for personal purchases, according to an audit released today by State Comptroller Thomas P. … control over a municipality’s finances with little to no oversight. I would like to thank the State Police and Steuben County District … the villages credit card for personal purchases according to an audit released today by State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kOpinion 91-63
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … who resides with president and owner of hardware store) GENERAL MUNICIPAL LAW, §801: A town councilman who … president of a hardware store and maintains office space in the same building in which the store is located, but has …
https://www.osc.ny.gov/legal-opinions/opinion-91-63DiNapoli: 2020-21 Tax Revenues $3 Billion Over Projections
… aid to offset lower than anticipated receipts from Video Lottery Terminals, $448.8 million higher than the most …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-2020-21-tax-revenues-3-billion-over-projectionsComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea by New Jersey Man Resolving Allegations of Theft of Over $78,000 in New York State Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … County Court. Fitzpatrick faces a maximum penalty of 2 and 1/3 to 7 years in prison. Fitzpatrick was originally … of $78,000 in pension benefits from the New York State and Local Employees Retirement System issued to his deceased …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-new-jersey-man-resolving-allegations-theftTown of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… report – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Hempstead Local Development Corporation’s (THLDC’s) … The purpose of our review was to assess the Town of Hempstead Local Development Corporations THLDCs progress …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followGreenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… report - pdf] [read complete 2021 report - pdf] Purpose of Review The purpose of our review was to assess the Greenwood Lake Union Free School District’s (District’s) progress, as of February 2025, in implementing our recommendations in the … The purpose of our review was to assess the Greenwood Lake Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fDiNapoli: MTA Outlook Shows Growing Need for New Funding as Budget Gaps Widen
… is clearer. Gaps are forecast at $2.5 billion in 2025 and 2026 as spending outpaces inflation projections, but could be as high as $4.6 billion in 2026 if the MTA’s unspecified gap-closing program falls short … will reach a “new normal” of 1.3 billion trips in 2026, which is 23% fewer than 2019. To date, however, …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-mta-outlook-shows-growing-need-new-funding-budget-gaps-widenDiNapoli Releases Report on Tax Check-Off Donations
… a slight decline in total donations, as well as in the number of contributions, in the 2019-20 state fiscal year … fiscal year (others were not yet in effect). Although the number of check-offs has increased, total contributions have … million, down 2 percent from a year earlier, while the number of contributions declined by 9 percent. The Return a …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-releases-report-tax-check-off-donationsState Comptroller DiNapoli Releases Audits
… Medco Health Solutions, which was subsequently bought by Express Scripts Holding Company. Auditors found United did … Plan’s prescription drug program did not meet or exceed Express Scripts’ best existing rebate agreements for other clients, as required. Express Scripts did not invoice, collect, or allocate …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsPublic Welfare – 2023 Financial Condition Report
… to federal legislation authorizing emergency supplemental benefits to households receiving SNAP and boosting maximum benefits by 15 percent from January through September 2021. New York began issuing the supplemental benefits in March 2020 and did so until March 2023, when …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-welfareExamination of Sunset LG Realty, LLC
… Ridge medical facility. The Assistant Facilities Program Coordinator, a Downstate employee, was responsible for overseeing daily operations such as housekeeping and facility improvements, … bonuses paid to Downstate’s Assistant Facilities Program Coordinator. Based on our audit, the New York State Joint …
https://www.osc.ny.gov/state-agencies/audits/2018/10/30/examination-sunset-lg-realty-llcCompliance With School Safety Planning Requirements
… procedures for monitoring emergency drills to ensure that all drills required by law are completed within the required …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsCongregate Meal Services for the Elderly
… congregate meals (meals served in a group setting) in its senior centers. Our audit covered the three fiscal years … we conducted on-site observations and interviews at senior centers through March 7, 2017. Background The New York … nearly 1.55 million adults aged 60 and older (defined as senior citizens) residing in New York City. This number is …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderly