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Efforts to Collect Delinquent Taxes (2019-S-61) 180-Day Response
To determine if the Department of Taxation and Finance is making adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, penalties, and fees—from delinquent individual and business taxpayers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s61-response.pdfImproper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Follow-Up) (2022-F-2)
To determine the extent of implementation of the six recommendations included in our initial audit report, Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Report 2019-S-22).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f2.pdfEnterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2022
The Office of the New York State Comptroller continues to make progress in several areas towards identifying and applying data analytics to enhance efforts to identify and prevent fraud, waste and abuse.
https://www.osc.ny.gov/files/reports/pdf/enterprise-fraud-2022.pdfSelected Performance Measures (2018-S-18)
To determine whether the Metropolitan Transportation Authority (MTA) constituent agencies’ performance measurements are accurate and consistent. In addition, we sought to determine whether the MTA uses relevant metrics to measure its performance.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s18.pdfReview of the Enacted Budget: State Fiscal Year 2021-22, April 2021
The New York State All Funds Budget for State Fiscal Year (SFY) 2021-22 totals an estimated $212 billion – the largest budget in State history, almost 10 percent greater than the prior year.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2021-22.pdfUncollected Penalties (Follow-Up) (2015-F-8)
The objective of our follow-up was to assess the extent of implementation, as of April 30, 2015, of the eight recommendations included in our initial audit report, Uncollected Penalties (Report 2012-S-69).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f8.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024 (2024-M-2)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2024.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24m2.pdfDiNapoli: County Jail Inmates Received Improper Welfare and Unemployment Insurance Benefits
… more than $236,000 from various social welfare programs and almost $325,000 in state unemployment insurance (UI). The … the eligibility of jail inmates for welfare payments, and by a combination of potential fraud and delays providing the state Department of Labor (DOL) with …
https://www.osc.ny.gov/press/releases/2013/10/dinapoli-county-jail-inmates-received-improper-welfare-and-unemployment-insurance-benefitsState Health Department Unnecessarily Paid over $1 Billion for Patients Covered by Private Insurance
… services to those who are economically disadvantaged or have special health care needs. For the state fiscal year … enrolled through other means. Many Medicaid recipients have additional sources of health care coverage. DOH's policy … Medicaid recipients from mainstream managed care when they have concurrent comprehensive third-party health insurance. …
https://www.osc.ny.gov/press/releases/2018/06/state-health-department-unnecessarily-paid-over-1-billion-patients-covered-private-insuranceComptroller DiNapoli and A.G. Underwood Announce Guilty Plea of Queens Pharmacy Owner for $1.5 Million Medicaid Fraud Scheme
… for the $3 million total in stolen Medicaid funds." "We have zero tolerance for those who defraud the state’s … from licensed New York State drug wholesalers that would have been necessary if Value legitimately dispensed … Since 2011, the Attorney General and Comptroller have worked together to fight corruption through their Joint …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-ag-underwood-announce-guilty-plea-queens-pharmacy-owner-15-million-medicaidState Comptroller DiNapoli Launches Academy for Local Government Officials
… Officials that will provide an enhanced training program to help local administrators and employees become more effective in the day-to-day operations of their government. The Academy, operated … watchdog. We look over the shoulders of local officials to make sure the books are managed right, but we also offer …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-launches-academy-local-government-officialsOpinion 93-32
… CONSTITUTION, ARTICLE V, §1; GENERAL MUNICIPAL LAW, §§33, 34, 811, 813; PUBLIC OFFICERS LAW, §§87, 89: In … the Comptroller, pursuant to General Municipal Law, §§33 and 34, may obtain access to annual financial disclosure … this delegation of authority, in part, in sections 33 and 34 of the General Municipal Law. Section 33 provides …
https://www.osc.ny.gov/legal-opinions/opinion-93-32Opinion 91-45
… STREETS AND HIGHWAYS -- Improvements (performance pursuant to agreement between the town board and highway superintendent) -- Repairs (performance pursuant to agreement between town board and highway superintendent) … improvements); (highway repairs and improvements subject to agreement with town board) -- Relations With Town Board …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 92-11
… or statutory amendments that bear on the issues discussed in the opinion. INSURANCE -- Self-Insurance (transfer from … to General Municipal Law, §6-n may transfer the moneys in that reserve fund to establish a reserve for property loss … authorized or required to purchase or maintain insurance. In the case of expenditures from the fund to pay settled or …
https://www.osc.ny.gov/legal-opinions/opinion-92-11DiNapoli: State Agency Overtime Pay Hits $787 Million
… was at the highest level within the past decade, rising to $787 million, according to a report by State Comptroller Thomas P. DiNapoli. Overtime … increasingly high costs for overtime, New York needs to find ways to better manage costs while providing taxpayers …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-agency-overtime-pay-hits-787-millionDiNapoli: New York City's Tech Sector Is Booming
… sector is the third largest and among the fastest growing in the nation, adding more than 57,000 jobs since the Great … P. DiNapoli. The report shows that more than 80 percent of these job gains were located in New York City. The State … tour of Maven, a female-founded digital health clinic for women based in Manhattan. "New York City has become one of …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-new-york-citys-tech-sector-boomingFormer Assistant Director of Queens Pre-School Provider Pleads Guilty to Stealing $5 Million Intended for Special Needs Students
… City's largest providers of special education services to pre-schoolers with disabilities, pleaded guilty to stealing $5 million in city and state funding between 2005 … was intended for special needs students between ages three to five. Island Child Development Center (ICDC), a private …
https://www.osc.ny.gov/press/releases/2017/04/former-assistant-director-queens-pre-school-provider-pleads-guilty-stealing-5-million-intendedComptroller DiNapoli and A.G. Schneiderman Announce Arrest of Former New York City Council Candidate Albert Alvarez
… "Mr. Alvarez allegedly dodged campaign finance laws to illegally obtain matching funds," said State Comptroller Thomas P. DiNapoli. "Thanks to the work of my investigators and auditors in partnership … Comptroller DiNapoli and Attorney General Schneiderman have worked together to fight corruption through their Joint …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-former-new-york-city-council-candidateDiNapoli Audit Praises Waterville Central School District
… P. DiNapoli. “I commend school officials in Waterville for putting proper safeguards in place to protect their … background clearance, Waterville is setting an example for other districts.” State education law requires that all … the school with certification clearing the individual for employment. If a school fails to file the appropriate …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtState Agencies Bulletin No. 1949.5
… This bulletin supersedes Payroll Bulletin No. 1949.4 . Purpose The purpose of this … program. The overtime factor used by the New York State Payroll System (PayServ) for affected employees at these … for overtime payments that cannot be calculated by the NYS Payroll System. Additionally, agencies should continue using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19495-pilot-program-establishing-temporary-overtime-rate-employees-certain