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Improper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Improper Fee-for-Service … who are chronically ill or disabled and who wish to stay in their homes and communities. MLTC plans offer a range of … that plans must cover and pay for (benefit packages) in exchange for monthly premium payments for each member …
https://www.osc.ny.gov/state-agencies/audits/2021/08/31/improper-fee-service-payments-services-covered-managed-long-term-care-plans-followAdministration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… With the Postgraduate Center for Mental Health ( 2015-S-88 ). About the Program Our initial report, issued December …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
… Maintenance ( 2016-S-79 ). Background The Department of State’s (Department) Division of Cemeteries (Division) … all not-for-profit cemetery corporations (cemeteries) in New York State. As authorized by Article 15 of the Not-for-Profit …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followState Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… risk to the Fund’s returns on investment. Additional funds can be added to the index as performance warrants. … Fund’s existing index holdings. “Forward-thinking pension funds like the New York State Common Retirement Fund know … Fund’s ongoing efforts — investing in clean technology and funds focused on ESG sustainability — are paying off. The …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-futureDiNapoli Audit Highlights Need for Better Compliance with School Violence Reporting Law
… to take steps toward providing a safe learning environment for students in pre-kindergarten through 12th grade. Under … failed to comply with provisions of the federal No Child Left Behind Act of 2001 that require it to notify local … DiNapoli’s auditors. DiNapoli recommended SED: Conduct and document a risk assessment related to compliance with the …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audit-highlights-need-better-compliance-school-violence-reporting-lawGlobal Investor Coalition Calls on Exxon to Prepare for a Lower Carbon Future
… is doing what is needed to prepare for a future with lower carbon emissions. The future success of the company, and its … we are committed to supporting the transition to a low carbon economy. We need more transparency and reporting from … to the risks and opportunities presented by the low carbon transition.” “These resolutions are especially …
https://www.osc.ny.gov/press/releases/2016/01/global-investor-coalition-calls-exxon-prepare-lower-carbon-futureDiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… with state aid that has not kept pace with inflation and slower growth in local revenue may push some local … The report provides an overview of these revenue sources and how they have affected local budgets in recent years. “With pandemic aid coming to an end and uncertainty coming out of Washington, local governments …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsDiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… New York state’s centralized guidance and oversight of agencies’ use of Artificial Intelligence (AI) is inadequate and creates a risk that the technology could be used irresponsibly, according to an … New York states centralized guidance and oversight of agencies use of Artificial Intelligence AI is inadequate …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksDiNapoli: State Needs to Help Addiction Support Providers Better Prepare for Emergencies
… the period from 2019 to 2022, found the state’s Office of Addiction Services and Supports (OASAS) must improve its oversight and monitoring of nearly 400 certified providers that offer vital programs … result, OASAS doesn’t have a clear picture if patients in need of care or who should be prioritized are getting …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-needs-help-addiction-support-providers-better-prepare-emergenciesDiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… bonds and mortgages (22.26%), private equity (14.60%), real estate and real assets (12.77%) and credit, absolute return strategies …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24DiNapoli: State is Slow in Disbursing Some Federal Relief Funds for Housing
… of supply chain and contractor availability issues. HCR does offer extensions but the audit found not all local …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-slow-disbursing-some-federal-relief-funds-housingDiNapoli: Lack of Oversight Hinders Home Meal Delivery Program for Vulnerable Seniors
… New York City’s Department for the Aging (DFTA) needs to do … meals, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The agency’s … they would take to implement them. Audit Audit of the New York City Department for the Aging, Oversight of the Home …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-lack-oversight-hinders-home-meal-delivery-program-vulnerable-seniorsState Pension Fund Adds $30 Million for Investments in New York Companies
… will be made through the pension fund’s In-State Private Equity Investment Program, designed to make … will help grow the pension fund and expand businesses and jobs across New York state," said DiNapoli. "With $293 … Vnomics, a fleet management software company located near Rochester and FieldLens, a construction industry mobile …
https://www.osc.ny.gov/press/releases/2015/03/state-pension-fund-adds-30-million-investments-new-york-companiesDiNapoli Announces Interim CIO for the New York State Common Retirement Fund
… beneficiaries." "My gratitude goes to Comptroller DiNapoli for his trust and support. We have worked diligently to grow … opportunity to advance the great work we have performed for the Fund in recent years," Titarchuk said. "I look … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-announces-interim-cio-new-york-state-common-retirement-fundTown of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… resources have been set aside. The Board is responsible for the overall management of the Town’s fund balance, … and without documenting future goals or expectations for the accumulation of funds. Had the Board and officials … will improve the Town’s multiyear financial planning for fund balance and reserves. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66Exploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… complete report – pdf] Audit Objective Determine whether Exploration Elementary Charter School for Science and Technology (School) officials ensured non-payroll disbursements … Determine whether Exploration Elementary Charter School for Science and Technology School officials ensured …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollWest Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… Purpose of Audit The purpose of our audit was to determine whether Company officials ensured that the … $14,600 in disbursements. Key Findings Company bylaws do not include specific procedures regarding the support for … or cash receipt requirements. While disbursements appeared to be for proper Company purposes and were recorded in the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andState Agencies Bulletin No. P-984
Payment of 4/1/98 Perf/Inc Advance for CSEA, PEF & RRSU Units & Longevity Pay for CSEA & RRSU Units
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-984.pdfNanuet Fire District - Credit and Gasoline Cards (2018M-193)
Determine if claims for credit card bills were audited and the purchases were for appropriate purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/nanuet-district.pdfAverage Estimated Costs for County and Town Special Improvement Districts
Please find attached a listing of the average estimated cost thresholds.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/average-estimated-costs.pdf