Search
Mental Health Education, Supports, and Services in Schools (2020-N-7)
To determine whether the New York City Department of Education is providing mental health instruction to students as required by law. In addition, we also sought to determine the extent to which DOE proactively ensures schools have the mental health supports and services they need.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n7.pdfOversight of the Practice of Funeral Directing (2022-S-47) 180-Day Response - DOH
To determine if the Department of Health is effectively overseeing the practice of funeral directing in accordance with relevant law and regulation and if the New York City Department of Health and Mental Hygiene is effectively overseeing selected aspects of the practice of funeral directing.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-22s47-doh-response.pdfDiNapoli: Tax Cap Nears Two Percent for 2018
… growth for local governments with fiscal years that close on Dec. 31 will be capped at 1.84 percent for the 2018 fiscal … spending, public authority financial data and information on 130,000 state contracts, visit Open Book New York . The … growth for local governments with fiscal years that close on Dec 31 will be capped at 184 percent for the 2018 fiscal …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018Interactive Maps: Language Access Service Needs Statewide (2022-S-38)
… government programs and services Executive Order 26 issued on October 6 2011 established a statewide language access …
https://www.osc.ny.gov/state-agencies/audits/interactive-maps-language-access-service-needs-statewide-2022-s-38State Public Authorities Dashboard
… For each category on the dashboard the data represent the most recently …
https://www.osc.ny.gov/reports/state-public-authorities-dashboardMessage from the Comptroller – 2022 Financial Condition Report
… areas ranging from public health to public safety, energy and the environment, K-12 and higher education, … supply chain disruptions, and high rates of inflation. My hope is that this Financial Condition Report can serve as …
https://www.osc.ny.gov/reports/finance/2022-fcr/message-comptrollerState Agencies Bulletin No. 2212
… the PayServ worklist for OSC processing. For updates on the SFS blackout period and fiscal year end processing … of this bulletin is to provide agencies with instructions on Payroll Check Reissues Reversals Exchanges and Direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2212-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsMedicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare
… costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare. The audit covered … costs of recipients who appear eligible for Medicare based on their age. Although the Department issued guidance to … recipients who appeared eligible for Medicare based on age but were not enrolled in Medicare. Medicaid could have …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicareState Agencies Bulletin No. 2368.1
… information on the use of Deduction code 433, Unemployment Insurance Owed and notify agencies of new deduction code 509, Unemployment Insurance. Affected Employees: Employees who have received an overpayment of unemployment insurance benefits, as determined by the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23681-instructions-use-deduction-code-433-unemployment-insurance-owed-andState Agencies Bulletin No. 2368.2
… information on the use of Deduction code 433, Unemployment Insurance Owed and notify agencies of new deduction code 509, Unemployment Insurance. Affected Employees: Employees who have received an overpayment of unemployment insurance benefits, as determined by the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23682-instructions-use-deduction-code-433-unemployment-insurance-owed-andState Agencies Bulletin No. 2368
… bulletin is to provide agencies with updated information on the use of Deduction code 433, Unemployment Insurance Owed … remove any goal balance in the Current Goal Balance field on the panel. Agencies must verify the data entered to the … bulletin is to provide agencies with updated information on the use of Deduction code 433 Unemployment Insurance Owed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2368-instructions-use-deduction-code-433-unemployment-insurance-owed-and-newDiNapoli: Lax Oversight of Medicaid Payments Behind $700 Million in Improper Payments
… Hundreds of millions of dollars were spent on Medicaid Managed Long-Term Care (MLTC) costs for … of how oversight weaknesses impose unnecessary costs on taxpayers. This time, failure to effectively monitor money … whether members still qualified to remain in MLTC and on their plans. Over the audit period examined from January …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-lax-oversight-medicaid-payments-behind-700-million-improper-paymentsDiNapoli: State Paid $14.5 Billion for Medicaid Home Care Services That Lacked Verification
… can submit information about their home visit using a phone app, landline phone, or fixed object placed in the home. During the audit … records for in-home services contributed to the high number of payments that did not have matches to these …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-paid-145-billion-medicaid-home-care-services-lacked-verificationDiNapoli Op-Ed in Crain's New York Business
… for the use of federal relief funds. The full op-ed is below: What Are New Yorkers Getting From Federal Covid … net tax-dollar losers. But the extraordinary federal aid is temporary and should be targeted for programs that … My office's ability to shed light on the use of the funds is limited, however. Money has gone out slowly for some …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-op-ed-crains-new-york-businessDiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… $96.2 billion in State Operating Funds. Detailed figures on the enacted budget’s impact on expected disbursements, receipts and debt should be made … budget allows the highest income tax rate to expire on Dec. 31, 2017, reducing the top tax rate from 8.82 percent …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andNYS Comptroller DiNapoli and the Fire and Police Pension Association of Colorado Statements on Proposed Settlement of Boeing Lawsuit
… and corporate governance reforms, following two mass casualty 737 MAX crashes and the subsequent grounding of the … State and Local Retirement System on behalf of more than one million state and local government employees and retirees … beneficiaries. The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. …
https://www.osc.ny.gov/press/releases/2021/11/nys-comptroller-dinapoli-and-fire-and-police-pension-association-colorado-statements-proposedDiNapoli: NYC Vehicle Fleet Meeting Goals on Fuel Efficiency but Aging Emergency and Sanitation Trucks Often Sidelined for Repairs
… its municipal vehicle fleet, but the average vehicle age is now the highest since 2012, and aging emergency and … rate of ambulances and sanitation trucks out of service is concerning,” DiNapoli said. “The city needs to be more … of vehicles it owns to 28,768 (excluding rentals), which is slightly above the city’s overall target (28,670). The …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-nyc-vehicle-fleet-meeting-goals-fuel-efficiency-aging-emergency-and-sanitation-trucks-oftenDiNapoli: Report Warns of Growing State Debt
… New York's state-funded debt is projected to reach $63.7 billion at the end of the current … restrictions on borrowing. New York's per capita debt is $3,116 or three times the median for all states. The … percent, over the same period. $11.7 billion of debt which is not counted as state-supported debt but is part of total …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… for a variety of reasons. The recording of a cash receipt is the recognition of moneys received from internal or … in the Statewide Financial System (SFS) after a deposit is made to the State’s General Checking Account (GCA). The … when depositing and classifying revenue as each fund is often restricted to receiving certain types of revenue. …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewWyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… various types of economic development projects. WCIDA is governed by a seven-member Board of Directors (Board) … by the Wyoming County Board of Supervisors. The Board is responsible for reviewing and approving prospective … financial and operational affairs. The Executive Director is the chief executive officer and is responsible for WCIDA’s …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148