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Improper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care (2023-S-23)
To determine whether Medicaid made improper payments to hospitals for outpatient services that were erroneously billed as inpatient services for recipients enrolled in managed care.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s23.pdfAmbulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Follow-Up) (2017-F-3) 30-Day Response
To determine the implementation status of the six recommendations made in our initial audit report, Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Report 2013-S-17).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f3-response.pdfElection Form for Coverage Under Article 22 (Tier 5) in Accordance with Chapter 263 of the Laws of 2016 (RS5536)
To elect coverage under Article 22 (Tier 5), PFRS Tier 3 members use form RS5536.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5536.pdfImproper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care (Follow-Up) (2026-F-1)
To assess the extent of implementation of the four recommendations included in our initial audit report, Improper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care (Report 2023-S-23).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-26f1.pdfFar Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… P. DiNapoli and Queens District Attorney Richard A. Brown today announced that a self-described investor in Island … expected to be sentenced to one to three years in state prison. However, if he fails to honor all of the terms of the … he will be immediately sentenced to two to six years in prison. District Attorney Brown pointed out that New York …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needsX.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… Vendor File Business Units create contracts, purchase requisitions, … Vendor File and have valid New York State Vendor IDs. Business Units must initiate the registration process for any vendor with which they do business if the vendor is not already in the Statewide Vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesLocal Government – 2021 Financial Condition Report
… Real Property Taxes and Sales Taxes Are Major Local Revenue Sources Real property taxes remain the single largest source of local government revenue in the … 13 percent of total revenue in 2019, and are the largest single revenue source for counties (34 percent). Local sales …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentHilton Central School District – Audit Follow-Up (2022M-200-F)
… confidentially to officials. As a result, data and personal, private and sensitive information (PPSI) are at greater risk for … The District serves the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fRidge Fire District – Audit Follow-Up (2021M-165-F)
… why the bank balances presented on the Treasurer’s reports for three consecutive months contained discrepancies totaling … governed by a five-member Board. The Board is responsible for the overall financial management and safeguarding of its … acts as the chief fiscal officer and is responsible for receiving, disbursing and accounting for District funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fGates Fire District – Audit Follow-Up (2024M-10-F)
… of Review The purpose of our review was to assess the Gates Fire District’s (District) progress, as of September … in implementing our recommendations in the audit report Gates Fire District – Board Oversight of Long-Term Planning … and emergency services within the Towns of Chili and Gates in Monroe County. The elected five-member Board is …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fTiconderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… report – pdf] [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Ticonderoga Joint Town/Village Fire District’s (District) progress, as of October 2025, in … The purpose of our review was to assess the Ticonderoga Joint TownVillage Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fCity of Mount Vernon – Audit Follow-Up (2020M-96-F)
… Review The purpose of our review was to assess the City of Mount Vernon’s (City) progress, as of July/August 2025, in … our recommendations in the audit report City of Mount Vernon – Financial Reporting and Oversight (2020M-96), released in September 2020. The …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-mount-vernon-audit-follow-2020m-96-fSchonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)
… officials were aware of the prior audit, were familiar with the recommendations and conveyed in the Company’s CAP …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… - pdf] Purpose of Review The purpose of our review was to assess the Port Jervis City School District’s (District’s) … As a result, the District levied more taxes than needed to fund operations and exceeded the 4 percent statutory limit … District officials made unbudgeted year-end transfers to reserves and the capital projects fund. The audit included …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fTown of West Seneca – Audit Follow-Up (2019M-195-F)
The purpose of our review was to assess the Town of West Senecas Towns progress as of December 2024 in implementing our recommendations in the audit report Town of West Seneca Capital Project Management 2019M195 released in March 2020
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fValue of Industrial Development Agencies' Projects Increase Nearly 50 Percent Over Past Decade
… reported 4,320 active projects valued at $109 billion for 2019, a 3.3 percent, or $3.5 billion, increase in project … 2018, while net tax exemptions totaled $796 million in 2019, compared to nearly $784 million in 2018. Project values … an increase in the total value of active IDA projects for 2019, continuing an upward trend during the last decade,” …
https://www.osc.ny.gov/press/releases/2021/06/value-industrial-development-agencies-projects-increase-nearly-50-percent-over-past-decadeFederal Relief Aid Temporarily Reverses Trend of NY Sending More to Washington Than It Gets Back
… paid at $1.36, while at $3.66, New Mexico netted the biggest return, as it has for the last five years. New York …
https://www.osc.ny.gov/press/releases/2022/03/federal-relief-aid-temporarily-reverses-trend-ny-sending-more-washington-it-gets-backDiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide
… ranked second in the nation with 98.7% of the population living in areas with broadband in 2019. However, data … by broadband providers. In Hamilton County, just 70% of locations were served, compared to 99% in New York City. This … deployment by prioritizing unserved and then underserved locations, as well as public locations like schools and …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-divideDiNapoli: Restaurant Industry Critical to New York City's Economy
… New York City’s restaurant industry had 23,650 establishments … report found that in April, restaurant employment in New York City dropped to 91,000 jobs as restrictions were … during March, April and May compared to a year earlier. “New York City’s bars and restaurants are the lifeblood of our …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyTheresa Fire District – Audit Follow-Up (2021M-60-F)
… The purpose of our review was to assess the Theresa Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report Theresa Fire District – Board Oversight and Financial Management … of our review was to assess the Theresa Fire Districts District progress as of November 2025 in implementing our …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/theresa-fire-district-audit-follow-2021m-60-f