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Medicaid Program – Improper Fee-for-Service Payments for Services Covered by Managed Care
… which provide comprehensive medical services ranging from hospital inpatient care to physician and dental services. …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/medicaid-program-improper-fee-service-payments-services-covered-managed-careComptroller DiNapoli Releases School Audits
… found that appropriations were overestimated by an average of $1.3 million (7 percent) each year or a total of almost $3.8 million. As of June 30, 2018, surplus fund balance totaled almost $1.5 …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… surplus fund balance ranged from approximately 7 to 15% of the upcoming year’s budget, which was $3.5 million to … that annually overestimated appropriations by an average of $9.4 million per year, or a cumulative total of approximately $28.2 million after adjusting for unplanned …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-school-auditsLakeland Central School District - Reserves Management (2019M-113)
… reserve balance could fund approximately eight years of claims. The Business Official’s report of reserves did not comply with some requirements of the Board’s policy. Key Recommendations The Board should: …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Improper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care
… admissions or provide guidance to MCOs and hospitals to assist them with determining whether a short-stay claim … Develop and provide guidance to hospitals and MCOs to assist them in determining if a service should be billed as …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/improper-medicaid-payments-hospitals-outpatient-services-billed-inpatient-servicesInspecting Highway Bridges and Repairing Defects
… during inspections are classified as "Red Flag," "Yellow Flag," and "Safety Flag." A Red Flag designation … be addressed with appropriate action within six weeks. A Yellow Flag designation pertains to a potentially hazardous … January 2008. We sampled 116 flags, including 30 Red, 22 Yellow, and 64 Safety. Key Findings Generally, LIRR and B&T …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsState Comptroller DiNapoli Releases Municipal Audits
… not support the district procuring a $1.2 million ladder truck in the most cost-effective manner and did not pursue … competitive bidding applied when purchasing a new tanker truck. As a result, officials did not competitively bid and … a contract valued at $564,065 to purchase the tanker truck. In addition, officials did not seek competition by …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsTaxable Travel
… years 2014, 2015, and 2016. These included expenses for rental vehicles and fuel to conduct rent inspections … to reimbursement for expenses to travel from his home (or rental vehicle pick-up location) to his work area, as these … in particular, by recording and reporting personal use of rental vehicles. Ensure employees reimburse the State for the …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelKent Fire District No. 1 - Financial Operations (2019M-37)
… budgeted. The Board was unable to provide documentation of four required permissive referendums and legal notices. … that are complete and accurate, including estimates of fund balance and realistic estimates of appropriations. Ensure transfers to reserves are included …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… District officials overestimated appropriations by a total of approximately $11.6 million from 2016-17 through 2018-19 and annually appropriated an average of $3.3 million of fund balance that was not used to finance operations. As …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Contract Advisory No. 28
… addition of Section 27, Admissibility of Reproduction of Contract, which addresses the electronic reproduction of …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/28-updates-appendixEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… whether Empire BlueCross BlueShield's (Empire) payments for certain special items were reasonable in relation to the hospitals' actual purchase and acquisition costs. Background … portion of the Empire Plan (Plan), which includes coverage for inpatient and outpatient hospital services. Empire …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughExtra-Classroom Activity (2015-MR-5)
… , Greene , Ithaca , Laurens and Livingston Manor . Purpose of Audit The purpose of our audit was to determine if District officials properly … as "funds raised other than by taxation or through charges of a board of education (Board), for, by or in the name of a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5New York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments
… Jack Martins and Assemblymembers Kenneth Zebrowski and Anthony Brindisi for acknowledging that the state should …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planningXIII.2 Overview – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICY Agencies are responsible for ensuring employees adhere to all employee expense policies outlined in this guide, as well as all relevant rules and regulations. … identification number through the payroll system. Requests for reimbursement by non-employees, such as non-paid …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewKids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kids Quality Care, Inc. (KQC) on the Consolidated Fiscal … with another privately-owned special education company, Kids & the Training Institute (KTI). The New York City … Determine whether costs reported by Kids Quality Care Inc on the CFR were properly calculated …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualKids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kids & the Training Institute, Inc. (KTI) on the Consolidated … with another privately-owned special education company, Kids Quality Care, Inc. (KQC). The New York City Department … Determine whether costs reported by Kids the Training Institute Inc on CFR were properly …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualCarthage Central School District - Financial Condition (2018M-93)
… Key Findings Unrestricted fund balance at the end of 2016- 17 was $6.2 million or 9.9 percent of the next year’s budget – more than double the statutory … officials underestimated Impact Aid revenues by an average of $5.9 million (68 percent) each year from 2014-15 to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Cuba-Rushford Central School District - Financial Management (2020M-7)
… District officials overestimated appropriations by a total of approximately $4.8 million from 2016-17 through 2018-19 and annually appropriated an average of $1 million of fund balance that was not used to finance operations. As …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7State Agencies Bulletin No. 1710
… Commissioners Background Pursuant to the recommendations of the Committee on Legislative and Executive Compensation established by Chapter 59 of the Laws of 2018, effective January 1, 2019, the salaries of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1710-january-1-2019-salary-increases-executive-law-section-169-commissioners