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Town of Solon - Financial Management (2018M-233)

Determine if the Board established a fund balance, reserve policy and long-term plans to address Town’s operational and capital needs in general & highway funds

https://www.osc.ny.gov/files/local-government/audits/pdf/solon.pdf

Bay Shore Union Free School District - Procurement (2018M-212)

Determine if officials approved purchases before items were ordered and if competition was sought for goods and services not subject to competitive bidding.

https://www.osc.ny.gov/files/local-government/audits/pdf/bay-shore.pdf

Audit of the State Financial Aid Program at Wagner College (2015-T-3)

To determine whether Wagner College (Wagner) officials complied with the State Education Law and the Commissioner of Education’s Rules and Regulations when cert

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15t3.pdf

Diabetes in New York State, October 2015

This report provides key measures of the diabetes challenge in New York, both human and budgetary, and summarizes State efforts to address it.

https://www.osc.ny.gov/files/reports/special-topics/pdf/health-diabetes-2015.pdf

Annual Performance Report on New York State's Industrial Development Agencies - Fiscal Year Ending 2012

Often, the required reports that industrial development agencies (IDAs) submit to OSC and other agencies are incomplete and inconsistent. Recent audits by OSC h

https://www.osc.ny.gov/files/local-government/publications/pdf/idaperformance_1.pdf

Report on the State Fiscal Year 2017-18 Executive Budget, February 2017

This report provides information for use by legislators and other policy makers, advocates and the public in their evaluation of the Executive Budget.

https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2017-18.pdf

Report on the State Fiscal Year 2016-17 Executive Budget, February 2016

This report provides information for use by legislators and other policy makers, advocates and the public in their evaluation of the Executive Budget.

https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2016-17.pdf

Comptroller DiNapoli and A.G. Underwood Announce Guilty Plea of Queens Pharmacy Owner for $1.5 Million Medicaid Fraud Scheme

… today that Arkady Goldin, 40, of Brooklyn, and Value Pharmacy, Inc. ("Value") — a pharmacy formerly located in Corona, Queens before re-locating to its current location in Lynbrook, NY — entered felony … Barbara Underwood announced that Arkady Goldin and Value Pharmacy Inc entered felony guilty pleas in Supreme Court …

https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-ag-underwood-announce-guilty-plea-queens-pharmacy-owner-15-million-medicaid

DiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes

… Yorkers that contributions to a New York State 529 College Savings Program account are tax deductible. New York’s 529 College Savings Program, an investment tool designed to help parents … Yorkers that contributions to a New York State 529 College Savings Program account are tax deductible …

https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxes

Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Empire BlueCross and BlueShield)

… As a result, Empire made a net overpayment of $898,541 on 96 of the 100 claims we tested. Key Recommendations Recover …

https://www.osc.ny.gov/state-agencies/audits/2014/01/16/selected-payments-special-items-period-july-1-2012-through-december-31-2012-empire

Medicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Follow-Up)

… to prevent duplicate and excessive Medicaid payments to clinics and outpatient facilities reimbursed by the …

https://www.osc.ny.gov/state-agencies/audits/2017/10/06/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excess

The Association of Neurologically Impaired Brain Injured Children, Inc. – Compliance With the Consolidated Fiscal Reporting and Claiming Manual

… Medicaid and Non-Medicaid Service Coordination, and vocational training and support programs. Also, ANIBIC shared …

https://www.osc.ny.gov/state-agencies/audits/2016/12/09/association-neurologically-impaired-brain-injured-children-inc-compliance-consolidated

Medicaid Program – Inappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus

… Purpose To determine whether the Department of Health (Department) made inappropriate premium payments to Medicaid mainstream managed care plans and Family Health Plus managed care plans (Plans) for recipients who … To determine whether the Department of Health made inappropriate premium payments to Medicaid …

https://www.osc.ny.gov/state-agencies/audits/2017/07/11/medicaid-program-inappropriate-premium-payments-recipients-no-longer-enrolled-mainstream

Motor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Fiscal Year Ended March 31, 2014

… the administration of Article VI and Article VII of the Vehicle and Traffic Law. We performed our audit pursuant to … 31, 2014. Background The Department administers the Motor Vehicle Financial Security Act (Security Act) and the Motor Vehicle Safety Responsibility Act (Responsibility Act). These …

https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscal

DiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000

… pension system. As part of the plea, Walsh was ordered to pay full restitution upfront. “Ms. Walsh tried to profit off … A total of $19,524 in pension payments went to Walsh’s account. Walsh stole $12,973 by withdrawing over $4,000 from … her mother’s name to make personal credit card payments, pay for home improvements and buy groceries. Walsh pleaded …

https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-full

Comptroller DiNapoli and AG Schneiderman Announce Conviction of Florida Resident for Stealing Over $148k In NYS Pension Benefits

… York State and Local Employees Retirement System paid to her father, Jacob Yudenfreund, a New York State pensioner who … for Mr. Yudenfreund for almost five years after his death, until January 2015. In total, Kanas stole in excess of … Yudenfreund, would continue to receive benefits after his death. Mrs. Yudenfreund, however, predeceased Mr. …

https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-over-148k-nys

DiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average

… Comptroller Thomas P. DiNapoli today released a review of recent federal data about how the pandemic negatively … the federal government, with $14 billion from three rounds of the Elementary and Secondary School Relief Fund (ESSER) … Jan. 31 New York’s school districts have spent roughly 40% of ESSER funds. “The classroom disruptions caused by the …

https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-national

State Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud

… for Research on Equity and Transformation of Schools (the “Metro Center”) to divert approximately $3.5 million intended … State Education Department awarded NYU $23 million for the Metro Center to administer two New York State programs: the … TAPPE was the Director of Finance and Administration for Metro Center. As alleged, TAPPE arranged for three certified …

https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35m