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Village of Bainbridge - Conflict of Interest (2019M-72)
Determine whether the Board ensured that Village officials did not have prohibited interests in Village contracts.
https://www.osc.ny.gov/files/local-government/audits/pdf/bainbridge-2019-72.pdfNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (2020-S-17)
To determine whether CVS Health paid pharmacy claims for Empire Plan members who were not eligible.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s17.pdfDiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data
… Supervisor Peter G. Crummey said. “In fact, last year, in my first year as Colonie town supervisor, I implemented the …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-dataDiNapoli: State's Fiscal Outlook Declines
… would likely make PIT collections more volatile. PIT liability is largely paid by a relatively small number of … on taxpayer migration showed that from 2015 to 2019 a net average of 28,700 personal income taxpayers moved out of … many of whom were high-income residents. In 2020 a net of 112,400 taxpayers moved out, nearly four times as many …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesDiNapoli: New York Sends More Money to Washington Than It Gets Back
… New York sent an estimated $24.1 billion more in tax payments to Washington than it got back in federal spending in federal fiscal year (FFY) 2017, …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-york-sends-more-money-washington-it-gets-backRecent Trends and Impact of COVID-19 in the Bronx
Population in the Bronx grew by 10.4 percent from 2000 to 2017 (faster than any other borough), driven primarily by the growth in the immigrant population, but it declined in the next two years to 1.42 million residents.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2022.pdfImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Follow-Up)
… of implementation of the 12 recommendations included in our initial audit report, Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and … services must be appropriately screened and enrolled in Medicaid. Through these processes, the Department gains a …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/improper-medicaid-payments-claims-not-compliance-ordering-prescribing-referring-andDiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… the nation, New York state is one of five states that have not recovered from pandemic job losses in the construction … state’s construction sector would have fully recovered if not for New York City, where construction employment in 2024 … to pre-pandemic growth trends (4.5% annual average) has not yet occurred. Report The Construction Sector in New York …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsTown of Wawayanda – Financial Operations (2024M-160)
… We encourage the Board to make the CAP available for public review in the Clerk’s office. 1 Forty-one bank …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160New York Mills Union Free School District – Procurement (2020M-79)
Determine whether District officials sought competition for the purchase of good and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/new-york-mills-2020-79.pdfCopenhagen Central School District - Procurement (2019M-238)
Determine whether District officials sought competition for the purchase of goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/pdf/copenhagen-2019-238.pdfCalendar Year Municipalities That Have Not Filed in Time for a FSMS Score in All Three Years 2012 - 2014
Calendar Year Municipalities That Have Not Filed in Time for a FSMS Score in All Three Years 2012 - 2014
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/persistentnonfilingmunis.pdfMedicaid Program – Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements
… New York State Medicaid program provides a wide range of medical services to those who are economically disadvantaged … state Medicaid agencies require all ordering and referring physicians and other professionals providing services through … January 1, 2014, New York’s Medicaid program required that physicians and other health care professionals who order, …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-claims-not-compliance-ordering-prescribingDiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… of the city’s most vulnerable people,” said DiNapoli. “My latest audit shows that too often the department did not … DHS’ shortcomings can have serious implications. It’s my hope that DHS uses the audit findings and recommendations …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthAccounts Payable Advisory No. 11
… Subject: Business Units must not combine Citibank payments. Policy: Guide to Financial … and 1000058617 have been coded so that SFS will not combine Business Units’ payments to … Options section of the voucher. Business Units should not remove the checkmark as this will cause your payments to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibankState Agencies Bulletin No. P-976
Payment for Time Spent on Jury Duty to Employees NOT Eligible for Leave with Pay Under the Attendance Rules
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-976.pdfCalendar Year Municipalities That Have Not Filed in Time For a FSMS Score in All Three Years, 2012 through 2014
Calendar Year Municipalities That Have Not Filed in Time For a FSMS Score in All Three Years, 2012 through 2014
https://www.osc.ny.gov/files/local-government/publications/pdf/persistentnonfilingmunis.pdfNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (2020-S-34)
To determine whether UnitedHealthcare Insurance Company of New York paid claims for Empire Plan members who were not eligible.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s34.pdfNew York State Health Insurance Program - Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (2020-S-34) 180-Day Response
To determine whether UnitedHealthcare Insurance Company of New York paid claims for Empire Plan members who were not eligible.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s34-response.pdfOvertime Compensation – Enhanced Reporting
… For compensation to be classified as “overtime,” it must be paid for additional hours worked … one's regular schedule and payment must be at a greater rate than one's regular rate of pay. For example: Overtime paid at time and a half, double …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensation