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Medicaid Program – Improper Payments for Certain Third-Party Cost-Sharing Claims
… made overpayments to providers who reported claims with a PR 45 cost-sharing amount. The audit covered the period from … unpaid portion of the claim balance. Group codes include PR (patient responsibility) and CO (contractual obligation). … claims processing and payment system. Claims with a CARC PR 45 are currently configured to pay in eMedNY, while claims …
https://www.osc.ny.gov/state-agencies/audits/2025/11/05/medicaid-program-improper-payments-certain-third-party-cost-sharing-claimsState Comptroller DiNapoli Releases School District Audits
… Nassau Board of Cooperative Educational Services (BOCES) – Network User Account Controls (2022M-77) BOCES officials did not establish adequate controls over network user accounts. As a result, BOCES has an increased … risk of unauthorized access to and use of the BOCES network and potential loss of important data. In addition to …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced the … to be provided and the basis for the payment. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search … State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… New York State Health Insurance Program (2016-D-1) Based on the findings of 35 reports, auditors determined … out-of-pocket costs ended this practice and joined the Empire Plan network. Additionally, out-of-network providers … written standard operating procedures to guide staff on how to perform and document the required oversight reviews …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… in the contracts between the town and his machining company. In addition, the supervisor did not properly … officers and employees totaling $145,671 or certain health insurance benefits provided by the town. Finger Lakes … (GSA) per diem rates. In addition, a credit card company was allowed to directly withdraw 18 payments totaling …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1984
… Purpose The purpose of this bulletin is to inform agencies of the content information for the 2021 Form W-2. Affected Employees All employees who receive a Form W-2 Wage and Tax Statement for calendar … appear on Form W-2: Nontaxable Health Insurance NYS-Ride Transportation Benefit Program CUNY Pre-tax and After-tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021Area #8 – Online Banking – Information Technology Governance
… are collected for malicious use. A key logger collects login information, allowing the perpetrator to impersonate … The different types of malware can capture keystrokes for login information, monitor and capture other data to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingXII.6.E Making an Emergency Payment – XII. Expenditures
… to vendors when an emergency procurement exists and the vendor cannot be added using the Vendor Add process prior to payment. An emergency procurement … to vendors when an emergency procurement exists and the vendor cannot be added using the Vendor Add process prior to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentDiNapoli: Halfway Through the Year, Revenue Hole Persists
… according to the September State Cash Report released by New York State Comptroller Thomas P. DiNapoli. “COVID-19 had … tax receipts. The “Quick Start” budget process framed in New York’s State Finance Law requires representatives of the … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-halfway-through-year-revenue-hole-persistsState Comptroller DiNapoli Releases Audits
… announced today the following audits have been issued. Division of Criminal Justice Services: Monitoring and … 2012, DoITT entered into a franchise agreement with a vendor to apply for the “.nyc” generic TLD (gTLD) and to … revenue sources in the city’s contract with the vendor during the audit scope and amended the contract …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… Department (Preschool Special Education Audit Initiative): Kids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual (2021-S-12) Kids First is a for-profit special education provider located … June 30, 2015, auditors identified $22,713 in costs that Kids First reported on its CFR that did not comply with SED’s …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… in the hospital. Department of Labor (DOL): Protection of Child Performers (Follow-Up) (2018-F-24) An initial audit … a sound and effective system of internal controls for the Child Performers Unit and did not have the necessary controls … in the initial report. Department of Motor Vehicles (DMV): Registration and Enforcement of Automotive Service, Sales, …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-1Sherburne-Earlville Central School District – Fund Balance (2017M-19)
… Purpose of Budget Review The purpose of our audit was to review the District's financial management practices for … year’s appropriations. Key Recommendation Develop a plan to reduce the amount of available fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Waterville Central School District – Criminal History Background Checks (2016M-23)
… determine if District officials performed proper criminal history background checks for the period July 1, 2014 through … Key Finding District officials properly performed criminal history background checks, which helped ensure the safety of … Waterville Central School District Criminal History Background Checks 2016M23 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checksGeorge Junior Republic Union Free School District – Tuition Billing (2015M-325)
… Purpose of Audit The purpose of our audit was to evaluate the District’s tuition billing … Board of Education, provides educational facilities to residents of the William George Agency for Children and to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mHudson City School District – Audit Follow-Up (2010M-142-F)
… report released in September 2010. Background The Hudson City School District is located in Columbia County. The … Hudson City School District Audit FollowUp 2010M142F …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-fStockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… examine the District’s internal controls over payroll and leave accruals for the period July 1, 2013 through June 30, … officials established adequate controls over payroll and leave accruals. Key Recommendations There were no … Stockbridge Valley Central School District Payroll and Leave Accruals 2014M327 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accrualsBlind Brook-Rye Union Free School District – Internal Controls Over Purchasing (2016M-125)
Blind BrookRye Union Free School District Internal Controls Over Purchasing 2016M125
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/blind-brook-rye-union-free-school-district-internal-controls-overAlbany Parking Authority – Cash Collections (2016M-181)
… January 1, 2015 through January 31, 2016. Background The Albany Parking Authority is located in the City of Albany in Albany County. The Authority, which is governed by an … Albany Parking Authority Cash Collections 2016M181 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181Dunham Public Library – Claims Processing (2015M-15)
… 1, 2013 through September 30, 2014. Background The Dunham Public Library is a school district public library, located in the Village of Whitesboro, Oneida … Dunham Public Library Claims Processing 2015M15 …
https://www.osc.ny.gov/local-government/audits/library/2015/06/05/dunham-public-library-claims-processing-2015m-15