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Tupper Lake Central School District – Records and Reports (2021M-14)
… reviewed. Also, officials did not record journal entries in a timely manner. Only four of the 349 journal entries for … close completed capital projects. As a result, $359,427 in unexpended funds were not used to pay related debt, which … 2019-20 ST-3 annual financial reports (AFRs), State aid claim forms and independent audit reports in a timely manner, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Federal Funds to New York City: Individuals with Disabilities Education Act
The Individuals with Disabilities Education Act (IDEA), which originated in 1975 and was most recently amended in 2015, guarantees a free and appropriate public education in the least restrictive environment possible to children with disabilities and provides federal funding to support that mission
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-individuals-with-disabilities-education-act.pdfImproper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care
… outpatient care provided in a hospital as care that a patient receives, typically in the emergency department or … appropriate when the admitting practitioner expects the patient to stay through at least two midnights. The audit focused on inpatient claims with patient stays less than 24 hours (“short-stay”) to identify …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/improper-medicaid-payments-hospitals-outpatient-services-billed-inpatient-servicesEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)
Determine extent of implementation of 3 recommendations made in our audit report NYS Health Insurance Program Empire BlueCross BlueShield Selected Payments
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Follow-Up)
To determine the extent of implementation of 3 recommendations made in our audit report NYS Health Insurance Program Empire BlueCross BlueShield Selected Paym
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-july-1-2012-throughEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations made in our audit report, Empire … primary health benefits plan for NYSHIP. The Department of Civil Service contracts with Empire BlueCross BlueShield … To determine the extent of implementation of three recommendations made in our audit …
https://www.osc.ny.gov/state-agencies/audits/2014/10/30/empire-bluecross-blueshield-selected-payments-special-items-period-april-1-2011-throughSelected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Empire BlueCross and BlueShield)
… to the provisions of the agreements between Empire and its member hospitals and to determine if payments for certain special items, in relation to the hospitals' actual purchase and acquisition costs, were reasonable. The audit covered the … to the provisions of the agreements between Empire and its mem …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/selected-payments-special-items-period-july-1-2012-through-december-31-2012-empireLocal Sales Tax Data, Reports and Resources
… than that in January-March 2024 (1.6 percent), marked the second straight year that first quarter growth was below the … Local Sales Tax Collections Increase by 2.2 Percent in the Second Quarter of 2024 July 2024 Local government sales tax … collections in New York State totaled $5.83 billion in the second calendar quarter of 2024, up 2.2 percent (or $127 …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesNew York City’s Uneven Recovery: Mothers in the Workforce
… to Face High Unemployment Rate as Nation’s Recovered The onset of the COVID-19 pandemic placed an outsized strain on parents as schools and child care centers closed to … The onset of the COVID19 pandemic placed an outsized strain …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-mothers-workforceDiNapoli: One in Ten New York Households Suffer From Food Insecurity
… in ten, or about 800,000, New York households experienced food insecurity at some point between 2019-21, according to a … The report found that the number of households facing food insecurity declined during the COVID-19 pandemic due to federal relief programs and the expansion of federal food assistance programs. DiNapoli raised the concern that …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-one-ten-new-york-households-suffer-food-insecurityState Comptroller DiNapoli Releases Audits
… Vehicles – Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023 (2023-M-1) The Motor Vehicle Financial Security Act and the Motor Vehicle Safety …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsAbout the Record of Activities – Reporting Elected and Appointed Officials
… are on call every third weekend. Can they claim all of that time because they cannot do other things? What do I do … to submit an ROA? It’s been more than 180 days since the official took office, and I still haven’t received the official’s record of activities. What if an official …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesOversight of Registered Apprenticeship Programs
… of Labor (DOL) is providing adequate oversight of registered apprenticeship programs (Programs). The audit … State. As part of fulfilling its mission, DOL oversees registered apprenticeship programs (Programs), which are … several areas that DOL should address to better oversee registered apprenticeship Programs. Specifically: DOL’s time …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsState Comptroller DiNapoli Releases State Audits
… contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases State Audits
… contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-audits-0DiNapoli: Paycheck Protection Program in NYC Stumbled, but Finding Footing
… applying. The PPP initially required that 75 percent of loan funds be used to cover payroll costs (later lowered to 60 percent) in order to qualify for loan forgiveness. For smaller family-run businesses, payroll … from customers with existing accounts. While most PPP loan records did not contain information on the race and …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-paycheck-protection-program-nyc-stumbled-finding-footingState Comptroller DiNapoli Releases Audits
… and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up) (2020-F-15) An audit released in … to treat ED. Of that amount, Medicaid paid $63,301 for 47 sex offenders. Medicaid also made payments of $13.5 million … million in payments were made without verifying recipient sex offender status through DOH’s system, as …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-auditsDiNapoli: Finger Lakes Regional Economy Bolstered By Key Industries
… contracts, visit Open Book New York . The easy-to-use website was created by DiNapoli to promote transparency in …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-finger-lakes-regional-economy-bolstered-key-industriesDiNapoli: LIRR On-Time Performance Falls Short
… Penn Station and the four East River tunnels that connect Manhattan to Long Island." In 2016, the LIRR carried … Pennsylvania Station and the underwater rail tunnels that connect Manhattan to Long Island. The LIRR was responsible … space at Penn Station and the four East River Tunnels that connect Manhattan to Long Island. The tunnels are owned and …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-lirr-time-performance-falls-shortAdditional Service Credit for Sick Leave (Section 41[j]) – Career Plan for ERS Tier 2 Members
Career Plan information for ERS Tier 2 members covered by Sections 75f and 75g Additional Service Credit for Sick Leave Section 41j
https://www.osc.ny.gov/retirement/publications/1508/additional-service-credit-sick-leave-section-41j