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DiNapoli: NYC Health + Hospitals Confront Tough Fiscal Outlook as Washington Moves to Cut Health Care Spending
… Medicare and Medicaid patients made up 84% of all H+H hospital discharges and 62% of all outpatient visits. … Medicaid payments such as Disproportionate Share Hospital (DSH), Upper Payment Limit (UPL) and UPL conversion …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-health-hospitals-confront-tough-fiscal-outlook-washington-moves-cut-health-care-spendingMechanicville Housing Authority – Tenant Rents (2015M-246)
… Authority’s internal controls over rent payments received from tenants for the period October 1, 2013 through July 31, … computer system. Generate and review audit trail reports from the financial system to ensure that adjustments are made …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246City of Ithaca – Records and Reports (2025M-114)
… [read complete report – pdf] Audit Objective Did City of Ithaca (City) officials maintain complete, accurate and timely … Did City of Ithaca City officials maintain complete accurate and timely …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114DiNapoli: State Pension Fund Will Vote Against Board Members at Corporations With No Women Directors
… just one woman on its board, the Fund will vote against members of the board's governance committee standing for re-election. DiNapoli also announced … data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-state-pension-fund-will-vote-against-board-members-corporations-no-women-directorsGrowth in Local Sales Tax Collections Slows to 2.4 Percent in First Half of 2014; Long Island and Southern Tier Collections Decline
Growth in Local Sales Tax Collections Slows to 2.4 Percent in First Half of 2014; Long Island and Southern Tier Collections Decline
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollections0714.pdfOpinion 92-41
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (to repair … within the district) STREETS AND HIGHWAYS -- Repairs (by fire district) TOWN LAW, §176(21): A fire district may not expend moneys to repair "sidewalks" …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Cost-Saving Ideas: Capital Planning for Local Governments and School Districts
… how you monitor and maintain assets and how much you can spend within your budget. By developing a structured … approach for assessing and funding capital assets, you can help avoid the unexpected, such as sudden road or … Funding Capital Assets Funding for capital projects can come from any combination of state or federal sources, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsMaintenance, Inspection, and Testing of the Event Recorder System
… The LIRR has 124 stations on ten branches and the City Terminal Line that covers about 700 miles of track … activities to be recorded as idle time and not revenue passenger service, time-limiting the availability of data to …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-systemExamples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… (272,522) Interest 2,460,871 $ 4,560 Dividends 1,445,273 Total investment …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsWilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… is an independent public benefit corporation located in Saratoga County. The Authority, which is governed by an … sanitary sewer services to approximately 8,100 residents in the Town of Wilton. The Authority’s recorded revenue for … Key Finding The Authority did not have written policies in place directing how and when adjustments were to be …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Overview – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewOversight of Career and Technical Education Programs in New York State Schools
… and what the Department, school districts, and Boards of Cooperative Educational Services (BOCES) can do to enhance … (Approved programs) or may operate outside of the Department approval structure (Local programs). Key … school system align with student goals and the needs of the State labor market. We found that CTE programs and …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsDiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… cheated Hannibal residents out of valuable resources meant to protect their community in order to fund their personal … contained false information. The Kartway also hosted a raffle called “Kartway Cash” that sold numerous tickets. The investigation further revealed that although a …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsOyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… Purpose of Audit The purpose of our audit was to review payments in … 1, 2015 through October 31, 2016. Background The Oyster Bay Water District is located in the Town of Oyster Bay in Nassau County and provides water to about 8,800 … Oyster Bay Water District Payments in Lieu of Health Insurance …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43Opinion 2003-2
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Joint District (authority to form in coterminous town/village) MUNICIPAL COOPERATION -- Fire Protection (authority to form joint fire district in coterminous town village) TOWNS -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Compliance With Navigation Law
… analysis identifying law enforcement activity, boating accidents, fatalities, and injuries by waterway for the year. … to better understand and prevent recreational boating accidents and inform the public about recreational boating … patrol activities across law enforcement entities, such as county sheriff’s offices, with overlapping jurisdictions. …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/compliance-navigation-lawNY State Comptroller DiNapoli Announces Responsible Workforce Management Policy for Private Equity Investments
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), today announced … As part of the Fund’s investment due diligence of new investments within its $38 billion private equity asset … New York State Comptroller Thomas P DiNapoli trustee of the …
https://www.osc.ny.gov/press/releases/2024/04/ny-state-comptroller-dinapoli-announces-responsible-workforce-management-policy-private-equityList of Agencies That Can Receive Electronic Invoices
… of Elections CCF01 City University Construction Fund CFS01 Office of Children & Family Services* CJC01 Commission on … of Law LGP01 Lake George Park Commission LTG01 Executive Office of the Lieutenant Governor MIG01 Office of the Medicaid Inspector General OAS01 Office of …
https://www.osc.ny.gov/state-vendors/portal/list-agencies-can-receive-electronic-invoicesArea #1 – IT Policy – Information Technology Governance
… user behavior, describe the tools and procedures used to help protect data and IT systems, assign key … – This should specify whether or not users are allowed to connect local government or school devices to public wireless … (2) driver’s license number or non-driver identification card number; or (3) account number, credit or debit card …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyTown of Haverstraw - Information Technology (2019M-125)
… it is prohibited by Town policy. Officials did not adopt a data classification, breach notification or online banking policy or a written … use. Adopt written IT policies and procedures to address data classification, breach notification, online banking and …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-haverstraw-information-technology-2019m-125