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Medicaid Program – Claims Processing Activity April 1, 2025 Through September 30, 2025
… to providers. The audit covered the period from April 2025 through September 2025, and certain claims going back to August 2024 … for their claims. During the 6-month period ended September 30, 2025, eMedNY processed almost 331 million …
https://www.osc.ny.gov/state-agencies/audits/2026/06/17/medicaid-program-claims-processing-activity-april-1-2025-through-september-30-2025Independent Oversight: OSC's Contract Review Safeguards Public Funds
… 24, 2022 PDF Version As New York’s Chief Fiscal Officer, the Comptroller is responsible for ensuring State and local governments use taxpayer money effectively and efficiently. One way the Office of the State Comptroller (OSC) exercises this … As New Yorks Chief Fiscal Officer the Comptroller is responsible for ensuring State and local …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsDiNapoli Finds Slow Property Tax Growth for Local Governments
… to override their tax cap in the first year of the new tax freeze law was about the same as in the year prior. However, preliminary analysis of the new tax freeze compliance forms indicates that, in fact, the number … 2013-14. Of the 677 school districts subject to the tax freeze credit requirements, 97 percent (658) levied property …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsOpinion 89-36
Whether the permissive referendum requirements of General Municipal Law 6c are applicable to the establishment of a capital reserve fund to construct reconstruct or acquire a specific capital improvementsee Local Finance Law 1100
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 90-38
… discussed in the opinion. STREETS AND HIGHWAYS -- Seasonal Limited Use Highway (effect of subsequent construction of … HIGHWAY LAW, §205-a: The status of a highway as a seasonal limited use highway terminates when one or more residences or … has been designated and posted for this year as a seasonal limited use highway pursuant to Highway Law, §205-a. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-90-38DiNapoli: Property Tax Exemptions Top $450 Billion
… their total value ($479 billion). The largest exemption category in New York, both in total dollars and number of … exemptions in 2016, worth $141 billion, or 31 percent of all exempted value. However, unlike other exemptions, STAR … exempt amount is reimbursed by the state. The next largest categories of exemptions are for local government and school …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionPearl River Union Free School District – Fixed Assets (2022M-126)
… (some assets had multiple exceptions): 21 fixed assets with a combined cost of $55,832 were not recorded on the inventory list. District officials were unable to locate 26 fixed … the inventory list are immediately tagged and are in known locations. Disposals are properly authorized. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Oversight of Pupil Transportation Services (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit report, Oversight of Pupil … Program Approximately 2.3 million children are transported to school daily across the State, with one third riding … To assess the extent of implementation of the four …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followNY State Comptroller DiNapoli Announces Appointment of Interim Emerging Managers Director
… financial managers,” said Chief investment Officer Anastasia Titarchuk. “I look forward to further working with …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-announces-appointment-interim-emerging-managers-directorDiNapoli Audit Finds Problems with Arts Education in NYC Schools
… New York City public high school students are not getting the … state regulations, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Our audit reveals too many New York City schools may be cutting corners with arts … New York City public high school students are not getting the …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-problems-arts-education-nyc-schoolsState Police Bulletin No. SP-246
… The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the 2024 State Police Expertise Pay, and to provide agency … – BU62 represented by NYSPIA who meet the eligibility criteria are affected. Background: Chapter 337 of the Laws of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-246-2024-expertise-pay-eligible-employees-state-police-investigators-unitTrue North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… [read complete report - pdf] Audit Objective Determine if the Board and School officials … Key Findings The Board: Failed to provide oversight of the charter management organization (Company). School officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mDriver Responsibility Assessment Program
… has accurately assessed and attempted to collect all Driver Responsibility Assessment Program fees due from … identity documents, to deliver essential motor vehicle and driver-related services, and to administer motor vehicle laws … amended the Vehicle and Traffic Law (Law) establishing the Driver Responsibility Assessment Program (Program). The Law …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programRemsen Central School District – Fund Balance and Reserves (2015M-306)
… audit was to review the District’s general fund balance and reserves for the period July 1, 2014 through July 31, … in the Towns of Remsen, Steuben, Trenton, Boonville and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer County. The … Remsen Central School District Fund Balance and Reserves 2015M306 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306North Salem Central School District – Time and Attendance (2016M-209)
… if District officials provided sufficient oversight of time and attendance for the period July 1, 2014 through … timekeeping to ensure that employees’ leave and work time was accurately accounted for. District officials did not segregate duties in the time and attendance software, and there were no compensating …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Village of Akron – Selected Financial Activities (2016M-133)
… operating funds and hinders the development of long-term solutions. Key Recommendations Bill both water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133State Police Bulletin No. SP-260
… The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the 2025 State Police Holiday Bonus Payment, and to provide agency … – BU62 represented by NYSPIA who meet the eligibility criteria are affected. Background: Chapter 182 of the Laws of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-260-2025-holiday-bonus-payment-eligible-employees-state-policeDiNapoli Announces State Contract and Payment Actions for August 2014
… his office reviewed 1,804 contracts valued at $4.3 billion and approved 1.2 million payments totaling $8.6 billion in August. His office also rejected 190 contracts and related transactions valued at $2.9 billion and more than 1,000 payments valued at nearly $2.5 million …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-announces-state-contract-and-payment-actions-august-2014Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… The Pennellville Volunteer Fireman’s Association, Inc. is a not-for-profit corporation located in the Town of … contracts to provide fire protection services to the Town, is governed by a five-member Board. Budgeted appropriations … were safeguarded and used for proper purposes because it did not include key controls in the bylaws. The Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mAbout this Report – 2023 Financial Condition Report
… (ACFR). Financial condition is a broad concept aimed at assessing the ability of a government to balance recurring …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-report