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Medicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… Objective To determine if the Department of Health overpaid health care providers’ Medicaid claims for therapy services and prescription drugs that are covered by Medicare. The audit covered the period January 1, 2012 to December 31, 2016 for prescription drugs and January 1, …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareDiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… represents the smallest portion of overall revenue for local governments, it was the fastest growing source of … the pandemic – increasing more than 50% between 2019 and 2023, from $2.8 billion to $4.4 billion. Outside of New York … budget deficits, including overriding the property tax cap to increase their tax levies. Local governments are …
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
… implemented systems for fairness and equity. ITS also does not have an inventory of AI systems in use by state … 2024, but it has not yet issued any formal policies. DMV does have internal policies to assess AI risks and oversee … its consent and owns the recordings. However, the agency does not have a plan for addressing potential AI risks, and …
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
… Some addiction treatment programs may not be adequately prepared in an … of catching COVID-19, limited admission of visitors to treatment facilities, court closures and adjusted enrollment … Some addiction treatment programs may not be adequately prepared in an …
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
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement … New York State Comptroller Thomas P DiNapoli today announced that the New York State Common Retirement …
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
… putting some of the funding at risk. Because there is a deadline on using federal COVID-19 funds, delays in … the completion of projects. The agency’s response is available in the audit. Audit Homes and Community Renewal: … Programs Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
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 more to ensure the meals it provides to homebound seniors are prepared in sanitary conditions and are … trouble preparing their own meals. The city’s Department for the Aging is responsible for helping to ensure their …
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
… The New York State Common Retirement Fund has committed an … Venture Partners to invest in state-based companies, New York State Comptroller Thomas P. DiNapoli announced … Thomas P. DiNapoli is trustee of the $176.8 billion New York State Common Retirement Fund, the third largest …
https://www.osc.ny.gov/press/releases/2015/03/state-pension-fund-adds-30-million-investments-new-york-companiesTown of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… without documenting future goals or expectations for the accumulation of funds. Had the Board and officials developed … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The Board has the responsibility to initiate …
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)
… make purchases, prepare checks, sign checks with a Board of Trustees (Board) member’s stamp, and modify or delete data in the financial software, … was arrested in December 2024 for the alleged theft of $1,100 in gift cards. On July 2, 2025, the former …
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)
… The Treasurer acts as the Company’s chief fiscal officer. For the 2013 fiscal year, the Company reported …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up) (2021-F-17) 30-Day Response
To assess the extent of implementation of the five recommendations included in our initial audit report, Payments by Empire BlueCross for Hospital Services for Ineligible Members (Report 2019-S-32).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f17-response.pdfNew York State Health Insurance Program - Payments by Empire BlueCross for Hospital Services for Ineligible Members (2019-S-32) DCS 180-Day Response
To determine whether Empire BlueCross paid hospital claims for members who were not eligible. The audit covered the period January 1, 2014 through December 31, 2018.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s32-response-0.pdfReview of the Financial Plan of the City of New York - June 2012
New York City adopted a balanced budget for FY 2012, but projected a budget gap of $4.6 billion for FY 2013, and even larger gaps for subsequent years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2013.pdfReview of the Financial Plan of the City of New York - June 2012
New York City adopted a balanced budget for FY 2012, but projected a budget gap of $4.6 billion for FY 2013, and even larger gaps for subsequent years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2013_0.pdfState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … issued. Bethlehem Public Library – Selected Cash Receipts (Albany County) The board has established adequate internal … levy limit. Town of Edinburg – Justice Court Operations (Saratoga County) The town justice did not maintain complete …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Neighborhood Banks Helping Stabilize, Revitalize City Communities
… management." "Too many Bronxites and New Yorkers work hard for their pay check and then work even harder to find a …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-neighborhood-banks-helping-stabilize-revitalize-city-communitiesNew York State Pension Fund Sets 2040 Net Zero Carbon Emissions Target
… to remain in the Fund’s portfolio, will be completed by 2025. After completing initial reviews, the Fund will …
https://www.osc.ny.gov/press/releases/2020/12/new-york-state-pension-fund-sets-2040-net-zero-carbon-emissions-targetState 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.pdf