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Introduction – Improving the Effectiveness of Your Claims Auditing Process
… cannot afford to overpay vendors, lose discounts or pay for goods and services not received. An effective audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … audit and approval of claims. Claims were approved for payment despite not being sufficiently supported. Not all …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… Obligations that arise solely from a plan to sell or dispose of a tangible capital asset Obligations resulting … ARO. Obligations that arise solely from a plan to sell or dispose of a tangible capital asset should not be reported. …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsReview of Credit Card Expenses at Finger Lakes DDSO
… is responsible for coordinating services for approximately 1,500 persons with developmental disabilities living in 150 … did not adhere to state procurement laws for more than 1,400 purchases worth more than $1 million, gave one vendor … time frame. Ensure Finger Lakes DDSO pays a reasonable price for the items until a formal contract is in place. …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoDiNapoli: State Could Face Tough Fiscal Decisions in Year Ahead
… and other programs, but authorizes more than $10.5 billion in new state debt and allows billions of dollars in lump sum spending with minimal disclosure, according to a … help New York move forward. However, billions of dollars in spending lacks key details that would better inform the …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-could-face-tough-fiscal-decisions-year-aheadDiNapoli: Queens Woman Charged With Stealing Nearly $85,000 in NYS Pension Payments Meant for Her Deceased Father
… A 37-year-old Queens woman was arrested today for allegedly stealing nearly … A 37yearold Queens woman was arrested today for allegedly stealing nearly …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-queens-woman-charged-stealing-nearly-85000-nys-pension-payments-meant-her-deceased-fatherOpinion 2006-3
… franchise agreement with a cable television company, which is only operative in the unincorporated area of the town, are … franchise agreement with a cable television company, which is only operative in the unincorporated area of the town, are … the granting of a franchise to a cable television company is in the nature of a part-town activity, the franchise fees …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3DiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… may not have received geographic priority for schools near both their current and former homes, as required by … often occurred when students either did not match with any of their choices or were new and entered the system after …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processDiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… aid payments to school districts, amounting to at least $300 million statewide. In mid-January 2021, the state …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressDiNapoli: Statewide Local Sales Tax Collections Declined 10 Percent in 2020
… by 10 percent overall in 2020, or $1.8 billion, compared to the previous year, according to a report issued today by State Comptroller Thomas P. … tax collections fell 6 percent statewide in 2009 compared to 2008. New York City’s sales tax collections were impacted …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-statewide-local-sales-tax-collections-declined-10-percent-2020DiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… today released a review of recent federal data about how the pandemic negatively affected student performance in … today released a review of recent federal data about how the pandemic negatively affected student performance in …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-national2013 Year End Report
… they are subject to various edit and validation checks, approved by the Board for payment, and submitted to our … incorrect payments totaling over $1.6 million that were approved by the Board and submitted to our Office for final … schedules, (iii) contained computation errors, (iv) were previously approved and paid, and/or (v) contained …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportInappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus (Follow-Up)
… made in our initial audit report, Inappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care … program. Managed care plans (Plans) receive monthly premium payments for individuals enrolled in their plans. The … made in our initial audit report Inappropriate Premium Payments for Recipients No Longer …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/inappropriate-premium-payments-recipients-no-longer-enrolled-mainstream-managed-care-andMedicaid Program – Improper Payments for Brand Name Drugs
… Objective To determine whether Medicaid made improper payments for … and non-prescription drugs. State law directs pharmacies to substitute prescribed drugs with less expensive drugs … will be substituted with a generic drug that is equivalent to the brand name drug. Prescribers of drugs can indicate …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugsDiNapoli: New York's Medicaid System Improperly Paid Over $16 Million in Claims
… Department of Health’s eMedNY computer system improperly paid $16.2 million in Medicaid claims during a six-month … other key findings in the audit include: $2 million was paid for fee-for-service inpatient claims that should have been paid by managed care. $1.3 million was paid for newborn birth …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-new-yorks-medicaid-system-improperly-paid-over-16-million-claimsDiNapoli: No Good Options for MTA to Manage Hole in Capital Funding
… Modernization, $5.65 billion. Network Expansion: Second Avenue Subway (SAS), $5.23 billion. Administrative and …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-no-good-options-mta-manage-hole-capital-fundingDiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… Thomas P. DiNapoli found. “The MTA’s security equipment is vital to riders’ personal safety and critical to Transit … and incidents of crime,” DiNapoli said. “The subway is an environment that demands CCTVs and other devices get … equipment—cleaning, testing and inspecting—to ensure it is working properly and to prevent failures. Auditors looked …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-orderNew York State Comptroller DiNapoli: Wall Street Profits Rose in 2018, But Bonuses Fell
… increased market volatility, and the worst December for the Dow Jones Industrial Average since 1931, the industry … not been withheld. DiNapoli also reported: The 2018 bonus pool for securities industry employees who work in New York … bonus season to an estimated $27.5 billion. The bonus pool in 2017 was $32.1 billion, the largest since the 2007 …
https://www.osc.ny.gov/press/releases/2019/03/new-york-state-comptroller-dinapoli-wall-street-profits-rose-2018-bonuses-fellDiNapoli: ESD Falls Short in Evaluation of Nearly $2 Billion of Economic Development Programs
… Empire State Development (ESD), the public authority responsible for administering many of New York state’s economic development programs, has failed to fully evaluate most of its programs … Empire State Development ESD the public authority responsible for administering many of New York states economic development programs has failed to fully evaluate most of its …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-esd-falls-short-evaluation-nearly-2-billion-economic-development-programsComptroller DiNapoli and A.G. Schneiderman Announce Conviction of Florida Resident For Stealing $275k in NYS Pension Benefits
… retirement funds.” “Theft from our state’s pension system is detrimental to all New York taxpayers and robs retirees … and paid $150,000 in restitution. On November 5, Eletz is expected to be sentenced to one year in jail and will sign … of New York State for an additional $124,987. This case is the latest joint investigation under the Operation …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-275k-nysDiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks
… states need the federal government to step up and provide help, or they face tough decisions such as recurring cuts or … significantly more assistance and must get priority relief from Washington." DiNapoli’s report also found: The … monetary settlements and amounts reserved for debt management. Of this amount, $428 million was deposited …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeks