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Oversight of Public Water Systems (Follow-Up)
… examined whether the Department of Health (Department) is providing effective oversight of the State’s Public Water Systems (PWSs) to ensure water is suitable for people to drink. We found the Department has …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-followOpinion 98-5
… 802, 803, 806: An elective county coroner, who is also a funeral director, generally, would not have a prohibited … You ask whether an elective county coroner, who is also a funeral director, would have a prohibited interest in a … an "interest" in the contracts of a firm, partnership or association of which he or she is a member or employee, and …
https://www.osc.ny.gov/legal-opinions/opinion-98-5DiNapoli: Brooklyn Economy Sets Records
… Employment grew faster in Brooklyn since the end of the recession than in the rest of … Comptroller Thomas P. DiNapoli. "It’s an exciting time for Brooklyn with record employment, business growth, and a budding tech sector," DiNapoli said. "Brooklyn is also home to world-class cultural and academic …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-brooklyn-economy-sets-recordsDiNapoli: Expansion of Farm-to-School Programs Depends on Innovation and Collaboration
… Hundreds of New York school districts are increasing children’s consumption of fresh fruits and vegetables and helping students learn … Hundreds of New York school districts are increasing childrens consumption of fresh fruits and …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-expansion-farm-school-programs-depends-innovation-and-collaborationPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… Purpose To determine whether Linden Plaza was procuring goods, supplies, and services at … with approximately 47,000 total units (apartments). Linden Plaza, a Mitchell-Lama rental development in Brooklyn, is owned by Linden Plaza Housing Company, Inc. and managed by RY Management. It …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentNew York State Dental Program – Payments for Scaling and Root Planing Procedures (Follow-Up)
… initial report Group Health Incorporated: New York State Dental Program - Payments for Scaling and Root Planing … 1, 2005 through December 31, 2008. New York State provides dental insurance benefits to certain State employees and … contracts with Group Health Incorporated (GHI) to process dental claims on behalf of the State. Emblem Health is the …
https://www.osc.ny.gov/state-agencies/audits/2013/11/12/new-york-state-dental-program-payments-scaling-and-root-planing-procedures-followMedina Central School District - Tax Collection (2019M-151)
… correspond to amounts deposited, intact. Ensure there is sufficient oversight of the tax collection process. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Contracts for Personal and Miscellaneous Services (Follow-Up)
… and miscellaneous service contracts were still needed, or whether they could be suspended or scaled-back to help reduce costs. We also found that there … agencies to meet their agency-specific needs by using a single contract; or an existing New York State or New York …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/contracts-personal-and-miscellaneous-services-followUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Follow-Up)
… York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), covers …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesInappropriate Payments Related to Procedure Modifiers (Follow-Up)
… the global surgery period may be reported, and reimbursed, by adding the appropriate modifier code to the E/M service. …
https://www.osc.ny.gov/state-agencies/audits/2019/07/31/inappropriate-payments-related-procedure-modifiers-followNew NY Broadband Program (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit … an essential part of how we conduct everyday life. Across all industries, broadband has reimagined how we provide … To determine the extent of implementation of the three recommendations …
https://www.osc.ny.gov/state-agencies/audits/2024/09/25/new-ny-broadband-program-followCompliance With Jonathan’s Law (Follow-Up)
To assess the extent of implementation of the three recommendations included in our initial audit report Compliance With Jonathans Law Report 2017S67
https://www.osc.ny.gov/state-agencies/audits/2021/02/25/compliance-jonathans-law-followDiNapoli Releases Fiscal Stress Scores for Villages and Cities
… his Fiscal Stress Monitoring System . DiNapoli evaluated all non-calendar year local governments and designated one … to fiscal stress.” While no municipalities were in the highest category of “significant fiscal stress,” 73 … all counties, towns, most cities and a few villages. List of Villages and Cities in Fiscal Stress Municipalities …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesDiNapoli Releases Review of Executive Budget
… debt issued over the last two years from the state’s debt cap. The budget also proposes $2.35 billion outside of the …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budgetCounty of Oneida – County Clerk (2025M-110)
… in an accurate and timely manner? Audit Period January 1, 2024 – July 29, 2025 We extended our audit period to review certain Clerk … and maintains fiscal integrity. The County Administrative Code (Administrative Code) requires the Clerk to submit …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110Opinion 90-36
… This opinion represents the views of the Office of the State Comptroller at the time … 35(1) and 37(1) of the Town Law which require that "all sums of money received and collected [by the tax … the charge authorized ... shall be included on whatever list of delinquent accounts is prepared for the enforcement …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Use of Electronic Benefit Cards at Prohibited Locations (Follow-Up)
… Purpose To determine the extent of implementation of the three … given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues discussed in this review. … To determine the extent of implementation of the three …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/use-electronic-benefit-cards-prohibited-locations-followOpinion 90-44
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … hearing on the tentative budget refers only to the salary, or fixed, periodic cash consideration, proposed to be paid, exclusive of the cost or value of fringe benefits. This is in response to your …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Housing Preferences for Disabled Veterans (Follow-Up)
… included in our initial audit report, Housing Preference for Disabled Veterans (2010-S-42). Background In November … Office of Children and Family Services: Housing Preference for Disabled Veterans (2010-S-42) … included in our initial audit report Housing Preference for Disabled Veterans 2010S42 …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/housing-preferences-disabled-veterans-followSelected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… procedures often were not performed as required, buses at two-thirds of the 29 depots did not meet their performance …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-follow