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Thanksgiving Day Message from State Comptroller DiNapoli
… Thanksgiving is a time for celebrating all of the blessings in our lives and to remember those who are not as fortunate. I want to … to my colleagues at the Office of the State Comptroller and the dedicated public workforce that serves the people of … Thanksgiving is a time for celebrating all of the blessings in our lives and to …
https://www.osc.ny.gov/press/releases/2014/11/thanksgiving-day-message-state-comptroller-dinapoliVeterans Day Message from State Comptroller DiNapoli
… On Tuesday, we honor the men and women who have bravely served in our country’s Armed Forces. … On Tuesday we honor the men and women who have bravely served in our countrys Armed Forces …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliDiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… initially planning to override New York’s property tax cap in 2016-17 has nearly doubled when compared to last year, … indicated that they will seek an override of the tax cap. Last year, 3.5 percent, indicated plans to override the tax cap. Property tax levy growth for school districts is capped …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… Did the Caledonia Fire Department (Department) Board of Directors (Board) provide adequate oversight of financial operations? Audit Period January 1, 2023 – … to detect discrepancies. The Department is composed of volunteer members and is governed by its bylaws and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mCounty of Oneida – County Clerk (2025M-110)
… were prepared to reconcile liabilities against available cash throughout the audit period. Had the Clerk done so, the … were overpaid to the Commissioner. As of March 31, 2025, cash exceeded known liabilities by $108,138. 1 The report …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110Oversight of Adult Protective Services Programs (Follow-Up)
… essential needs (e.g., food, shelter, clothing, medical care); need protection from abuse, neglect, financial … to as APS providers. Once a referral is received, the APS provider is responsible for assessing the adult's needs and … may require the APS provider to submit a written program improvement plan. The objective of our initial audit, issued …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/oversight-adult-protective-services-programs-followOpinion 92-39
… This opinion represents the views of the Office of the State Comptroller at the time it was … case of Salyer v Tulare Water District , 410 US 719, 93 S Ct 1224, 35 L Ed 2d 659, in which the Supreme Court … for the consolidation of special districts must be "the owner of taxable property situate within one of the districts …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Public Health – 2022 Financial Condition Report
… Total Medicaid Spending Reaches Record High of Nearly $84 billion, an 11 Percent Increase State Medicaid … have also prevented the State from implementing a portion of Medicaid savings actions enacted in 2020. Enhanced federal … spending is further influenced by the continued deferral of certain Medicaid payments with a State share total of $1.7 …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-healthUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… and includes prescription drug coverage. The Department of Civil Service (Department) contracts with United … to administer the prescription drug benefit portion of the Plan. Based on the primary contract, the Department … Davis, a licensed pharmacist. Pursuant to allegations of improper billing practices, there have been several …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyTown of Vestal – Capital Acquisitions (2013M-78)
… to review the Town’s planning and financing process for capital acquisitions for the period January 1, 2012, through … not always properly plan and finance the acquisition of capital assets and projects. The Board did not have a formal multiyear capital plan or a long-term financing plan in place. Town …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78City of Long Beach - Financial Condition (2019M-133)
… 2016-17 and used another $2.1 million of fund balance in 2017-18 to finance recurring expenditures, increasing the … financial plan including a fiscal improvement plan, in accordance with Local Finance Law Section 10.10(e). Key … submitted a response letter that addresses the findings in both reports. City officials had some concerns about our …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Selected Aspects of Accommodations for Passengers With Disabilities
… According to the Act, PANYNJ was required to identify key stations in its Port Authority Trans-Hudson (PATH) system and make those stations accessible and usable by people with disabilities by … identified are the following: Four of the 13 PATH stations were not accessible to persons in wheelchairs. At …
https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilitiesImproving Government Efficiency and Effectiveness - Lessons Learned from Past OSC Audits
This report summarizes select audits that highlight SGA’s efforts to promote fiscal responsibility and brings renewed attention to ideas that could result in cost savings or revenue enhancements for the State and New York City.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/improving-government-efficiency-and-effectiveness.pdfVoting From Home: Summary of the 2020-21 School District Budget Vote
Voting From Home: Summary of the 2020-21 School District Budget Vote
https://www.osc.ny.gov/files/local-government/publications/2020/pdf/summary-of-2020-21-school-district-budget-vote.pdfPollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicles (Follow-Up) (2013-F-3)
We have followed up on the actions taken by officials of the Department of Environmental Conservation (DEC) to implement the recommendations contained in our au
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f3.pdfDivision of Housing and Community Renewal Bulletin No. DH-16
To inform agencies of OSCs automatic processing and to provide instructions for processing adjustments and changes
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-16-april-1-2005-salary-and-location-pay-increasesOversight of the Early Intervention Program (Follow-Up)
… (Report 2021-S-25 ). About the Program When a child has a developmental delay or disability, their early years provide … to intervene. Research shows that the earlier a developmental delay or disability is identified, and the … services are potentially at greater risk of significant developmental and learning delays. The mission of the Early …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followFare Collection
… service divided into eight fare zones. Two main types of tickets are offered: commutation (unlimited weekly and … weekdays, all day on weekends, and on some holidays. LIRR tickets can be purchased in either hard copy or electronic form. One-way trips range from $1.50 to $29.25. Tickets can be purchased prior to boarding or, for an …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionRFP#24-07 – Professional Auditing Services for New York State’s Annual Financial Statements and eMedNY
… information as it becomes available, is available for download through the following link(s): Request for Proposals …
https://www.osc.ny.gov/procurement/rfp24-07DiNapoli: As Share of New Yorkers Without Health Insurance Reached New Low, Disparities Persisted Among Black, Asian, and Latino Populations
… From 2010 through 2021, the percentage of New Yorkers without health insurance declined every year to 5.2% in 2021, well below the national average of 8.6% and less than half of what it was in the state in 2010 (11.9%), according to an … From 2010 through 2021 the percentage of New Yorkers without health insurance declined every year …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-share-new-yorkers-without-health-insurance-reached-new-low-disparities-persisted-among-black