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Medicaid Program: Overpayments for Medicare Part C Claims (2023-S-13)
To determine whether Medicaid made improper payments on Medicare Part C claims for recipients covered by Medicare Advantage Plans.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s13.pdfDiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… that without proper oversight in place, it can be easy for public funds to be misspent or go missing. My team of auditors and investigators will continue to work … results, did not list individual disbursements and did not account for all revenues. DiNapoli made a number of …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefOpinion 91-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … EMPLOYEES -- Military Leave (compensation- determination of period of entitlement); (rescheduling of work days to … ordered military duty during a calendar year for a total of 39 days 30 of which coincide with his or her regular work …
https://www.osc.ny.gov/legal-opinions/opinion-91-40The Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Child Study Center of New York (CSC) on its Consolidated … To determine whether the costs reported by The Child Study Center of New York on …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualOpinion 90-38
… the opinion. STREETS AND HIGHWAYS -- Seasonal Limited Use Highway (effect of subsequent construction of residence on) HIGHWAY LAW, §205-a: The status of a highway as a seasonal limited use highway terminates when one … Whether the town highway superintendent is required to remove snow and ice …
https://www.osc.ny.gov/legal-opinions/opinion-90-38DiNapoli, Wharton, Myrie Op-Ed: Putting the Public Back Into Campaign Finance
… on Elections. The full op-ed is below: Putting the Public Back Into Campaign Finance Democracy works best when … This is a victory for the people — one that has been in the works for decades. The PCFP will strengthen democracy, … running for state office the opportunity to participate in a voluntary public campaign financing system, which …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-wharton-myrie-op-ed-putting-public-back-campaign-financeWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… & Early Childhood Development Center, Inc. (Williamsburg) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on Williamsburg’s CFR for the fiscal year ended June 30, 2019 …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/williamsburg-infant-early-childhood-development-center-inc-compliance-reimbursable-costOpinion 88-12
… agreement) MUNICIPAL COOPERATION -- Refuse and Garbage (joint refuse collection services) -- Competitive Bidding … a cooperative or contract basis, or for the provision of a joint service. A "joint service" is defined to mean the joint … for making contributions for retirement, social security, health insurance, workers' compensation and other similar …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Empowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Empowering Minds … Minds provides preschool special education services to children with disabilities who are between 3 and 4 years … including costs, that Empowering Minds reports to SED on its annual CFR. Costs reported on the CFR must …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualMonitoring of Select Programs
… Objective To determine if the New York State Office for the Aging’s policies and procedures for select programs are adequate to ensure Area Agencies on … to July 2021. About the Program The New York State Office for the Aging (NYSOFA) helps New York residents aged 60 or …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsKids in Action of Long Island, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Kids in Action of Long Island, Inc. (Kids in Action) on its Consolidated Fiscal Report (CFR) were … (CFR Manual). The audit covered expenses reported on Kids in Action’s CFR for the fiscal year ended June 30, 2015. …
https://www.osc.ny.gov/state-agencies/audits/2022/03/04/kids-action-long-island-inc-compliance-reimbursable-cost-manualMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Mary Cariola Childrens Center Inc on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualMama Program, LLC – Compliance With the Reimbursable Cost Manual
… in legal fees; $26,876 in personal service costs for pension contributions that did not comply with the RCM’s …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualBuffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs and revenues reported by Buffalo Hearing Speech Center Inc on its Consolidated Fiscal Report were properly calculated adequately documented and allowable under the State Education Departments guidelines including the Reimbursable Cost Manual
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/buffalo-hearing-speech-center-inc-compliance-reimbursable-cost-manualImproper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (Follow-Up)
… of another condition. Once malnutrition is identified, a hospital must use the appropriate International Classification of Diseases (ICD) code on its Medicaid claim to reflect the diagnosis. … malnutrition diagnosis increases, Medicaid’s payment to a hospital will increase. We issued our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/improper-medicaid-payments-recipients-diagnosed-severe-malnutrition-followDiNapoli Op-Ed in Times Union: NY Needs an Independent Commission to Review State's COVID Response
… its analysis to be accurate and complete. The Olson report often relied on flawed or unvalidated data, and at times data … state Department of Health’s data, which the Olson Group should have had access to, showed that the actual number of … and plans can be improved to make us better prepared? How can we best protect the most vulnerable among us? The …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-op-ed-times-union-ny-needs-independent-commission-review-states-covid-responseFederal Funding and New York – Federal Funding and New York
… budget resolutions passed by the 119th Congress will lead to a dramatic restructuring of the …
https://www.osc.ny.gov/reports/budget/fed-funding-nyDiNapoli: State Pension Fund Will Vote Against Board Members at Corporations With No Women Directors
… the New York State Common Retirement Fund (the Fund) plans to vote against all board directors standing for re-election … also announced agreements with four Fortune 500 companies to formally include gender and racial diversity in their … all-male boardrooms on notice – diversify your boards to improve your performance. There is ample research that …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-state-pension-fund-will-vote-against-board-members-corporations-no-women-directorsTemporary Assistance – Federal Funding and New York
… In New York, the Temporary Assistance for Needy Families (TANF) block grant provides funds to assist low-income families and individuals through child care, tax credits and other services, but the largest … Cash Temporary Assistance is limited to 60 months for any adult. In January 2025, 204,974 people received …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/temporary-assistanceDiNapoli: Participation in New York's 30% School Lunch Reimbursement Program Can Be Increased With Improved Administration
… New York State Department of Agriculture and Markets’ (Ag & Markets) initiative to … school districts at a higher rate if at least 30% of the costs for lunch is spent on eligible New York produced … “But there’s room to do better to expand on the good work of the Department of Agriculture and Markets by reducing the …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-participation-new-yorks-30-school-lunch-reimbursement-program-can-be-increased-improved