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Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up)
… Objective To determine the extent of implementation of the eight recommendations included in our initial audit … To determine the extent of implementation of the eight recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firms-followAdministration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… documentation. However, our visits to certain client apartments identified what appeared to be ongoing conditions … the health and/or safety of clients. For example, three apartments had significantly damaged ceilings/walls, two did …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followMedicaid Program – Cost of Pharmacy Services Under Managed Care
… the Department of Health (Department) obtained Medicaid pharmacy services under managed care in an economical manner. … uses two methods to pay health care providers for Medicaid pharmacy services: fee-for-service (FFS) and managed care. Under FFS, the Department pays pharmacy providers directly for each drug dispensed to a …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-cost-pharmacy-services-under-managed-careOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Follow-Up)
… inspected on time, 86 (33%) showed the facilities were, at the time of inspection, not in compliance with established … inspected on time, 249 (9%) showed the facilities were, at the time of inspection, not in compliance with established …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andImproper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Follow-Up)
… Objective To assess the extent of implementation of the nine recommendations included in our initial audit … To assess the extent of implementation of the nine recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/improper-medicaid-payments-individuals-receiving-hospice-services-covered-medicare-followOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up)
… included in our initial audit report, Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment ( 2014-S-50 ). Background The Sex Offender Management and Treatment Act (Act) was enacted … confinement and post-release supervision, of certain sex offenders. The Act applies to offenders who have been …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatment-followUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Follow-Up)
… Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Report 2017-S-35 ). About the Program … testing, and outpatient surgical procedures). Ambulatory Surgery Centers (ASCs) are health care facilities focused on … Anesthesia Services Provided at InNetwork Ambulatory Surgery Centers Report 2017S35 …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryTaxes – 2023 Financial Condition Report
… collections decreased by 7.8 percent, primarily reflecting the one-time homeowner’s property tax relief credit, and … securities industry bonuses as well as lower tax rates on the middle class effective January 1, 2023. The 5.1 percent increase in Consumption and Use Taxes was …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesCopiague Fire District – Procurement (2020M-114)
… District (District) officials used a competitive process to procure goods, services and professional service providers … officials did not always use a competitive process to procure goods, services or professional services or ensure … disagreed with certain findings but indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114City of Hornell – Business Improvement District (2018M-38)
… report - pdf ] Audit Objective Determine whether the City of Hornell (City) Common Council (Council) provided sufficient oversight … of the BID and the Plan lacked sufficient detail to allow City officials to adequately monitor the use of BID funds. As … Determine whether the City of Hornell City Common Council Council provided …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38State Agencies Bulletin No. 2377
… Purpose: The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form … account described in IRC Section 403(b) – applicable only to employees of SUNY, CUNY and the NYS Education Department. … a retirement plan, any individual that is eligible to join the plan is considered covered by the plan even if …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2377-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2025Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… Ridge (Town) Board (Board) procured goods and services in accordance with Board policy and applicable statutory … Town officials did not procure all goods and services in accordance with Board policy and applicable statutory … cannot support that all goods and services were procured in the most cost-effective manner, which may have resulted in …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Fairview Fire District – Procurement and Claims Audit (2025M-75)
… support that the District procured a $1.2 million ladder truck in the most cost-effective manner. Did not seek … claims are adequate and complete, itemized, do not include sales tax and are for appropriate District purposes. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/fairview-fire-district-procurement-and-claims-audit-2025m-75Eden 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: IDA Audits Reveal Need For Improved Project Oversight
… or results, according to audits issued today by New York State Comptroller Thomas P. DiNapoli. “When taxpayers and … efforts cannot be measured. While some IDAs around the state have begun to improve their oversight of projects, more … IDA reform package was approved by both houses of the state Legislature and, if signed into law by the Governor, …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-ida-audits-reveal-need-improved-project-oversightDiNapoli: New York State Pension Fund Expands List of Corporations That Disclose Political Spending
… Fund (Fund) reached agreements with six major corporations to voluntarily disclose their political spending, New York … DiNapoli said. “I believe shareholders have the right to know where their money is being spent. I applaud J. M. Smucker Co. for agreeing to voluntarily disclose its political spending. Transparency …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-new-york-state-pension-fund-expands-list-corporations-disclose-political-spendingState Comptroller DiNapoli Releases State Audits and Examinations
… observed inconsistencies in the methods used by HPD staff to place applicants on development waiting lists. In a … Selected Aspects of the Pay for Success Program (2016-S-1) To increase employment opportunities and decrease the risk of … for Success employment training and job placement program to target high-risk parolees. Auditors found that, for both …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0DiNapoli Releases Dashboard Tracking Federal Covid Funding and State Relief Programs
… smart and efficient ways to help New York’s recovery.” The dashboard explains each federal and state program, and how … office can provide more detailed information. Dashboard Interactive Federal Funding and Relief Programs …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-dashboard-tracking-federal-covid-funding-and-state-relief-programsDiNapoli Calls for Long-Needed State Debt Reform
… use of debt have been circumvented over the years in state budgets. Since the Debt Reform Act was passed in 2000, state-supported debt outstanding increased by $25 … to increase by $26 billion, or 42%, from $61.9 billion in State Fiscal Year (SFY) 2021-22 to $88 billion in SFY …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-calls-long-needed-state-debt-reformDiNapoli: Percentage of New Yorkers With Mental Illness Rose as Available Psychiatric Beds Declined
… increased, with 21.1% of adults struggling with mental Illness and 5.1% with a severe mental illness in 2021-2022, according to federal data. Between 2013 … increased with 211 of adults struggling with mental Illness and 51 with a severe mental illness in 20212022 …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-percentage-new-yorkers-mental-illness-rose-available-psychiatric-beds-declined