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Medicaid Program – Improper Managed Care Payments for Misclassified Patient Discharges
… State’s Medicaid program is administered by the Department of Health (Department). Many Medicaid recipients receive … recipient and, in turn, the MCOs arrange for the provision of services for recipients and reimburse providers. MCOs use … the patient was transferred or discharged at the end of their stay. These codes are important because payments may …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-improper-managed-care-payments-misclassified-patient-dischargesMedicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
… State’s Medicaid program is administered by the Department of Health (Department). The Medicaid program reimburses … recipients according to their diagnosis and severity of illness, which provides the basis for calculating the … presence in a facility. Key Findings We found that a lack of Department guidance to assist hospitals in determining …
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claimsWest Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… financial accountability and the public’s trust. A lack of oversight can lead to mismanagement, fraud, a damaged … record and report Department funds. As a result, the Board of Directors (Board) lacked reliable information that was … Furthermore, the Department has an increased risk of theft and waste of Department resources. From January 1, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104Restitution Payments (2021-MS-2)
… victims receive court ordered restitution. Our review of 13 County Probation Departments found: More than half, or 160 of the probationers tested, were behind on their restitution payments by a total of $283,620. The courts were often not notified because …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2State Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. New York City … Preservation and Development, Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development … to make purchases at competitive prices and none of the $10.7 million in purchases made by Linden Plaza were …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-audits-0State Comptroller Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … Technology (IT) Assets Inventory (Suffolk County) At the time of initial visits to nine district buildings, … tested (31 percent). It took between 11 and 55 days from the initial visits for officials to locate 80 additional IT …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsService Retirement – When Employees Retire
… Employees must apply for a service retirement 15–90 days before their chosen date of retirement … Encourage your employees to use Retirement Online to apply for their service retirement . It’s fast and convenient with … employers can provide to their employees who are applying for a service retirement benefit …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/service-retirementNew Hyde Park Fire District - Payroll (2018M-165)
… Findings Direct supervisors did not review or approve 244 of 309 timecards (79 percent) totaling $171,092. The Secretary did not document the reasons for adjustments of 151 of 158 payroll hours (96 percent) totaling $4,451. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… complete report - pdf] Audit Objective Determine whether the Board ensured that the District’s bank reconciliations … we reviewed were timely and, with the exception of the payroll account, accurate. The District’s book balance … reviewed by a District official who was not independent of recording cash and journal entry transactions. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankMount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… Recommendations Adopt financial plans for the maintenance of a reasonable level of fund balance, the funding and use of reserves and a multiyear financial plan. Adopt budgets …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsNorth Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… Purpose of Audit The purpose of our audit was to evaluate the oversight of the Company’s financial operations for the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overYates County – County Clerk Cash Receipts (2015M-223)
… Purpose of Audit The purpose of our audit was to examine the Clerk’s cash receipt process for the period January 1, …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Chenango Fire Company – Controls Over Financial Activities (2014M-290)
… Purpose of Audit The purpose of our audit was to examine the Company’s controls over financial activity for the period …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mSouth Buffalo Charter School – Employee Compensation (2018M-1)
… Purpose of Audit The purpose of our audit was to determine whether employee compensation … was accurate, supported and properly authorized for the period July 1, 2015 through July 31, 2017. Background …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective internal controls over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mThree Village Central School District – Fuel Inventories (2015M-271)
… Purpose of Audit The purpose of our audit was to determine if the District properly accounted for fuel inventories for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Urban Choice Charter School – Information Technology (2013M-53)
… Purpose of Audit The purpose of our audit was to examine the controls over information technology (IT) for the period …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Additional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… of separating from service. For most members, the maximum number of sick leave days allowable is 165. The additional …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveMore About This Retirement Plan – State Police Plan
… This retirement plan summary describes the benefits available to Tier 2, 5 and 6 members of the Police and Fire Retirement System (PFRS) covered by … New York State Retirement and Social Security Law (RSSL) as enacted by the New York State Legislature. This …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planState Comptroller Thomas P. DiNapoli Statement On Governor's Budget And New Proposals
… "New York is facing great opportunities and challenges in the year ahead. The Governor has put forth an ambitious agenda to move our … New York is facing great opportunities and challenges in the year ahead The Governor has put forth an ambitious agenda …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposals-0