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Seized Assets Program (Follow-Up)
… of the six recommendations included in our original report, Seized Assets Program ( 2013-S-46 ). Background The … seized assets valued at $582.4 million. Our initial audit report, which was issued on December 23, 2014, covering the … the six recommendations identified in our prior audit report. Key Recommendation None Other Related …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/seized-assets-program-followOversight of Young Adult Institute, Inc.'s Family Support Services Contracts
… (OPWDD) is providing effective oversight of Family Support Service (FSS) contracts with entities within the Young Adult … supporting documentation for expenses claimed and units of service provided. The YAI Network claimed $47,418 (13.7 percent of our sample) for personal service costs that were not properly supported, and …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/oversight-young-adult-institute-incs-family-support-services-contractsDiNapoli: As NYC Budget Stabilizes, New Risks Emerge
… 2025 to $2.34 billion, largely as a result of stronger tax revenue projections and a reduction in the cost of providing … seekers, which will help balance its $116.9 billion FY 2026 budget, according to a report released today by State … in prepayments for FY 2026, the city added $2 billion in revenue and reduced projected asylum seeker spending by $1.4 …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-nyc-budget-stabilizes-new-risks-emergeMaternal Health (Follow-Up)
… with a maternal mortality rate of 22.4 deaths per 100,000 live births for 2018 to 2022. However, despite this progress, …
https://www.osc.ny.gov/state-agencies/audits/2026/04/16/maternal-health-followRoyalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… IT contingency plan. The District pays $10,500 for central site infrastructure support, which includes a Disaster …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyUpstate New York Company Delivers $450,000 Investment Gain To The State Pension Fund
… Common Retirement Fund, as well as created a number of high quality jobs within the region," said Kevin Phelps, general …
https://www.osc.ny.gov/press/releases/2015/02/upstate-new-york-company-delivers-450000-investment-gain-state-pension-fundUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Follow-Up)
… Objective To assess the extent of implementation of the two recommendations included in our initial audit report, … identified in the initial audit. Of the initial report’s two audit recommendations, both were partially implemented. … To assess the extent of implementation of the two recommendations included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesProtection of Child Performers (Follow-Up)
… facilitates compliance through the use of an electronic permit application system (System) and comprehensive permit requirements for child performers and certification of …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/protection-child-performers-followThe 80/20 Housing Program
… in the Housing Finance Agency’s 80/20 Program complied with Program requirements regarding the number of designated … percent of their designated low-income units to households with incomes below 40 percent of AMI. These units are … 43 tenants reviewed, applicant incomes were not verified with the Internal Revenue Service (IRS). The incomes of about …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-programMonitoring of Construction Management (Follow-Up)
… included in our initial audit report, Monitoring of Construction Management (Report 2020-S-42 ). About the … through the provision of architectural, engineering, and construction management services for buildings statewide. One … To achieve that mission, OGS operates the Design & Construction Group (D&C), which provides State agency clients …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followIX.12.K Functional Clearance Patterns – IX. Federal Grants
As noted above state interest liabilities will be calculated during the time the state holds federal funds in its accounts pending payment to a payee
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patternsNew GASB Standards
… holiday, parental and jury duty when determining the State’s liability. OSC has completed our analysis based upon … Other Implementation Considerations (Video) KPMG Fixed vs. Variable Payments (Video) KPMG Reasonably Certain …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsDiNapoli: Regional Land Banks Fighting Urban Blight
… increased operating revenue such as tax collections or profits from sales to make up the difference. For a copy of …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blightDiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… destination for individuals and families from around the world.” In 2023, 62.2 million people visited New York City, … notes that major upcoming events, including the 2026 FIFA World Cup Final, New York City’s 400th Birthday, and the 250 …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destinationDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… Thomas P. DiNapoli is urging New Yorkers to spend and register the gift cards they receive during the holidays … to return those funds to you. No one wants to lose money, and we want to make sure if you do, you know you can always … to our website. Funds sent to our office never expire and are free to claim.” Registering a gift card helps …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsState Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… by Gulnick while he served in his government role, but did find weaknesses in county procedures that could leave it vulnerable to fraud, State Comptroller Thomas P. DiNapoli said today. “A … said. “Despite this, we have made several recommendations to Ulster County officials to strengthen financial practices …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… number of accounts be created for major expenditure classes. When the expenditure account code is used in … and track how State funds are spent. The following major classes of expenditures have been developed for use by all …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewImproper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care
… Most of the State’s Medicaid recipients receive their medical services through managed care organizations (MCOs). … admission rules, including when patients leave against medical advice. Key Recommendations Develop and provide … claim, including when patients leave the hospital against medical advice. Review the sampled payments we determined …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/improper-medicaid-payments-hospitals-outpatient-services-billed-inpatient-servicesDiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… revenues may become less predictable as local communities weather federal policy changes, inflation and other economic … experienced strong growth, including Oswego (9.1%), Schenectady (8.4%) and both Franklin and Madison (8%). Among …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearTown of Gorham – Procurement (2024M-7)
… whether Town of Gorham (Town) officials made procurements in accordance with Town policy, statutory requirements and … Town officials did not always procure goods and services in accordance with Town policy, statutory requirements and … Ensure credit card purchases are supported and made in accordance with Town policies. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7