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Multiple Same-Day Procedures on Ambulatory Patient Groups Claims (Follow-Up)
… services according to the Ambulatory Patient Groups (APG) payment methodology, which is based on patient condition and … of deficiencies in the Medicaid claims processing and payment system. The audit covered the period December 1, 2008 … not implement adequate controls to enforce APG policy and payment rules. As a result, we identified over $11 million in …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/multiple-same-day-procedures-ambulatory-patient-groups-claims-followMedicaid Program – Appropriateness of Medicaid Eligibility Determined by the New York State of Health System
… adequate controls to ensure accurate enrollments in the Medicaid program and to determine whether improper enrollments caused Medicaid overpayments. The audit covered the period October … individuals to obtain health insurance coverage, including Medicaid. Individuals who apply for public assistance …
https://www.osc.ny.gov/state-agencies/audits/2015/10/28/medicaid-program-appropriateness-medicaid-eligibility-determined-new-york-state-healthEmployee Incentive and Bonus Payments (Follow-Up)
… Law Section 3626 to manage the Erie County Medical Center health network. ECMCC is the only major public hospital in … New York and provides sophisticated and specialized patient care services to New Yorkers in eight counties. ECMCC … based on the time and intensity associated with providing patient care services, which are measured and calculated …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/employee-incentive-and-bonus-payments-followFare Revenue Considerations for the Metropolitan Transportation Authority
… were exacerbated by the pandemic, which took a substantial toll on ridership and related revenue, necessitating an … 73 percent and 88 percent of pre-pandemic levels by 2026. Bolstering ridership and the revenue it generates by … below ranged from 31 percent in Boston’s Massachusetts Bay Transportation Authority (MBTA) to 35.7 percent in the …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authorityRockland County – Budget Review (B21-6-12)
… expenditure projections in the County’s proposed budget for the 2022 fiscal year are reasonable. Background The … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) … Key Findings The Board did not distribute Program tickets in accordance with the New York State Gaming … Corporation officials used resources to purchase tickets that were given to Board members, management, …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andComptroller DiNapoli: IDA-Issued Tax Breaks Continue to Climb
… Agencies (IDAs) reported providing $751 million in net tax exemptions for local economic development efforts in … – $36 million (5.1 percent) over the prior year. In 2016, net tax exemptions were up $20 million, nearly 3 percent, … and Long Island ($153 million) regions had the highest net tax exemptions; The Mohawk Valley ($24 million) and North …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-ida-issued-tax-breaks-continue-climbDiNapoli Announces Scheduled Sale of $541M State of New York General Obligation Bonds
… (1996), Rebuild and Renew New York Transportation (2005), Smart Schools (2014), and Clean Water, Clean Air, and Green … of the Comptroller of the State of New York on March 18, 2025, as set forth in the Notice of Sale published in The … dated as of the date of delivery, expected to be March 26, 2025. The State of New York reserves its right to change, …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-scheduled-sale-541m-state-new-york-general-obligation-bondsDiNapoli: Buffalo's Financial Condition Improves
… The city of Buffalo’s finances have stabilized in recent years because of … of fiscal profiles on municipalities across the state. “Buffalo’s finances are trending in the right direction,” said … instrumental in creating a positive fiscal outlook for Buffalo, but there are a number of red flags they should be …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-buffalos-financial-condition-improvesDiNapoli Op-Ed: Act on Proposal to Help State & Local Governments Pay for Retiree Health Care
… Thomas P. DiNapoli’s op-ed, “ A Ticking Clock for Job Benefits ,” was published in The Albany Times Union today, … fund retire health insurance and other post employment benefits (OPEB). * * * New York is behind other states when it comes to paying for benefits promised to public employees when they retire. The …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-op-ed-act-proposal-help-state-local-governments-pay-retiree-health-careOversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… Services (APS) providers have sufficient staffing and case management practices to implement APS requirements and … caseloads may have limited time to thoroughly assess each case, which could result in incomplete assessments or delayed … such as requiring providers to develop a PIP to address case management or staffing shortages, as required. While …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-humanInvestors Ask SEC to Reject Exxon's Attempt to Silence Questions on Climate Change
… including equities, real estate and alternative investment strategies. The Commissioners' work supports the Church of …
https://www.osc.ny.gov/press/releases/2016/02/investors-ask-sec-reject-exxons-attempt-silence-questions-climate-changeState Agencies Bulletin No. 1406
… the change in the New York City resident withholding tax rates. Affected Employees Employees who are residents of the … update the New York City withholding tax table with the rates prescribed in publication NYS-50-T-NYC (New York City … the change in the New York City resident withholding tax rates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1406-new-york-city-withholding-tax-changeState Police Bulletin No. SP-193
… Purpose To notify agencies of an increase in dues for PBA of the NYS Troopers, Inc. Affected Employees Employees in Bargaining Units 07 and 17 represented by the PBA of the … At the request of the PBA, OSC has implemented a change in dues for employees in Bargaining Units 07 and 17. The new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-193-police-benevolent-association-pba-new-york-state-troopers-inc-duesTown of Harrison - Budgeting Practices (2018M-142)
… 2017, the Board underestimated revenues in its budgets by a total of $15.4 million, or an average of $3.08 million …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142Town of Richford - Town Clerk/Tax Collector (2019M-236)
… Collector (Clerk) properly remitted and deposited money in a timely manner. Key Findings Real Property Taxes … Treasurer in a timely manner. Deposit real property tax money and clerk fees in a timely manner. Town officials … ClerkTax Collector Clerk properly remitted and deposited money in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… whether eligible Village employees received and used leave accruals in accordance with Village policies, and … The Treasurer did not maintain separate records on leave accruals earned and used for administrative employees, or the amount of sick leave accrued and to be carried over to the next fiscal year. …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Cyber Incident Response Team
… Objective To determine whether the Cyber Incident Response Team at the … achieving its mission of providing cybersecurity support to non-Executive agencies, local governments, and public … To determine whether the Cyber Incident Response Team at the …
https://www.osc.ny.gov/state-agencies/audits/2021/11/12/cyber-incident-response-teamState Agencies Bulletin No. 2025
… letter contained in the 2019-2023 Agreement between the State of New York and the Public Employees Federation (PEF), employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2025-2020-and-2021-retroactive-special-assignment-duty-pay-calendar-yearsOversight of Selected Aspects of Traffic Controls
… movement of pedestrians, goods, and vehicular traffic on the streets, highways, bridges, and waterways of New York … intersections without traffic signals. The federal Manual on Uniform Traffic Control Devices (MUTCD) contains standards … did not always monitor traffic conditions due to traffic cameras that were pending repair for significant amounts of …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controls