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Taxes – 2023 Financial Condition Report
… in securities industry bonuses as well as lower tax rates on the middle class effective January 1, 2023. The 5.1 … by the impact of the suspension of sales and excise taxes on motor fuel from June 1 to December 31, 2022. The … a way for certain taxpayers to avoid the $10,000 limit on federal itemized deductions for state and local taxes …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesState Agencies Bulletin No. 2167
… Education Department agencies must carefully review the payroll records of rehired retirees to confirm that the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2167-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2023State Agencies Bulletin No. 2084
… for any part of 2022 in an annuity account described in IRC Section 403(b) – applicable only to employees of SUNY, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2084-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2022UnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Follow-Up)
… Insurance Program (NYSHIP) covers over 1.2 million active and retired State, local government and school district employees, and their dependents. NYSHIP’s primary health benefit plan is …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryEden Central School District – Capital Project Management (2024M-83)
… and managed the District’s 2022 capital project (project) in a transparent manner. Key Findings The Board and District … did not provide adequate oversight or manage the project in a transparent manner. We determined that: $545,538 of additional work was not included in the project proposition or subsequently communicated to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83DiNapoli: Fulton County Snowmobile President Arrested for Stealing Over $8,000 From Nonprofit
… Mike Poulin announced the arrest of Chad Daley, 52, for allegedly stealing over $8,000 from a nonprofit that … purchase snowmobiles and trailers using the organization’s funds while registering the vehicles to himself. Daley used some of the stolen funds to make at least one deposit on a snowmobile for …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-fulton-county-snowmobile-president-arrested-stealing-over-8000-nonprofitServices to Workers Under the Worker Adjustment and Retraining Notification Act (Follow-Up)
… Objective To assess the extent of implementation of the four … included in our initial audit report, Services to Workers Under the Worker Adjustment and Retraining … the value of any benefits that laid-off employees would have been entitled to. The objectives of our initial audit, …
https://www.osc.ny.gov/state-agencies/audits/2025/02/10/services-workers-under-worker-adjustment-and-retraining-notification-act-followState Agencies Bulletin No. 2276
… Education Department agencies must carefully review the payroll records of rehired retirees to confirm that the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2276-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2024Medicaid – Federal Funding and New York
… jointly funded by the federal government and the states; in New York, counties and the City of New York also make … the state with a 90 percent FMAP for these individuals. In SFY 2025, federal Medicaid spending totaled $69.2 billion … the Division of the Budget (DOB) to grow to $133.7 billion in SFY 2029, of which $73.1 billion is expected to be …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidEssential Plan – Federal Funding and New York
… health plan,” as authorized by the Affordable Care Act ; in New York, this is known as the Essential Plan (EP). The EP … the poverty level (approximately $37,650 for an individual in 2024) that are not eligible for Medicaid, Child Health … insurance coverage from Medicaid to the EP, which resulted in a significant increase in coverage in 2025. As of March …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/essential-planSocial Security – Federal Funding and New York
… As of December 2023, 3.8 million individuals in New York received Social Security benefits totaling more … the calendar year. New York's share of the $1.38 trillion in benefits paid by the United States in 2023 was 5.7 percent. More than 80 percent of New York …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/social-securityInvestigation of Housing Discrimination Complaints
… Program The Division of Human Rights (DHR) enforces the New York State Human Rights Law (Law) to help ensure that every …
https://www.osc.ny.gov/state-agencies/audits/2024/10/15/investigation-housing-discrimination-complaintsImproper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up)
… the Program The Department of Health (DOH) administers New York’s Medicaid program. The Medicaid program reimburses …
https://www.osc.ny.gov/state-agencies/audits/2025/03/12/improper-medicaid-payments-outpatient-services-billed-inpatient-claims-followTown of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… report – pdf] Audit Objective Determine whether the Town of Pound Ridge (Town) Board (Board) procured goods and … policy requirements and conduct a thorough audit of all claims prior to approval for payment. Town officials … initiate corrective action. … Determine whether the Town of Pound Ridge Town Board Board procured goods and services …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Controls and Management of the Unemployment Insurance System (Follow-Up) (2023-F-41)
To determine the extent of implementation of the six recommendations included in our initial audit report, Controls and Management of the Unemployment Insurance System (Report 2021-S-3).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f41.pdfUse, Collection, and Reporting of Infection Control Data (Follow-Up) (2023-F-13) 30-Day Response
To determine the extent of implementation of the five recommendations included in our initial audit report, Use, Collection, and Reporting of Infection Control Data (2020-S-55).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f13-response.pdfSaranac Central School District – Student State Aid (2023M-91)
Determine whether Saranac Central School District (District) officials properly claimed State aid for special education students who received services in 10-month public and summer placements.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saranac-central-school-district-2023-91.pdfImproper Managed Care Payments for Misclassified Patient Discharges (Follow-Up) (2023-F-26) 30-Day Response
To assess the extent of implementation of the five recommendations included in our initial audit report, Improper Managed Care Payments for Misclassified Patient Discharges (Report 2021-S-8).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f26-response.pdfControls Over Capital Improvements at City-Owned Homeless Shelters (Follow-Up) (2022-F-28)
To determine the extent of implementation of the four recommendations included in our initial audit report, Controls Over Capital Improvements at City-Owned Homeless Shelters (Report 2018-N-3).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f28.pdfSelected Aspects of Accommodations for Passengers with Disabilities (Follow-Up) (2022-F-24) 30-Day Response
To determine the extent of implementation of the seven recommendations included in our initial audit report, Selected Aspects of Accommodations for Passengers with Disabilities (2019-S-41).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f24-response.pdf