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Improper 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.pdfSullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
Determine whether Sullivan County (County) Funding Corporation (Corporation) officials awarded funds from the Millennium revolving loan program (Program) in accordance with established policy guidelines (guidelines) and ensured businesses complied with loan agreements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/sullivan-county-ldc-2021-196.pdfEfforts 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.pdfEfforts to Collect Delinquent Taxes (2019-S-61)
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.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.pdfSelected Performance Measures (2018-S-18) 180-Day Response
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-response.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.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.pdfPhysical and Financial Conditions at Selected Mitchell-Lama Developments (Follow-Up) (2025-F-18)
To assess the extent of implementation of the seven recommendations included in our initial audit report, Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (Report 2022-S-46).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f18.pdfDiNapoli: Special Education Contractor Convicted for $2 Million Fraud
… to pay $2,151,318 in restitution and forfeit another $1,924,318. “Cheon Park enriched himself and deprived … unsupported or inappropriate charges. There are currently 18 additional audits of preschool special education providers … signed legislation – proposed by DiNapoli and sponsored by Sen. John Flanagan and Assemblywoman Catherine Nolan – …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-special-education-contractor-convicted-2-million-fraudDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… Enacted Budget Financial Plan projects healthy growth in tax receipts and federal aid for the current fiscal year, but … Enacted Budget plan addresses risks such as downturns in tax receipts and federal aid, but other, more unpredictable … projections, due in part to taxpayer responses to federal tax changes. Such changes may continue to have unpredictable …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansDiNapoli: State Tax Receipts Outpaced Projections Through December
… and Disbursements: State Fiscal Years 2024-25 through 2026-27 …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-state-tax-receipts-outpaced-projections-through-decemberHuntington Man Pleads Guilty to Grand Larceny
… pleaded guilty to Grand Larceny in the Fourth Degree for stealing more than $56,000 of his mother’s public pension … . “I thank Suffolk County District Attorney Tierney for his partnership in bringing him to justice. My office … those who attempt to defraud them to justice.” Johnson's arrest was the result of a joint investigation by the Suffolk …
https://www.osc.ny.gov/press/releases/2024/09/huntington-man-pleads-guilty-grand-larcenyOpinion 94-2
… that bear on the issues discussed in the opinion. CITIES--Fees (exemption from parking meter fees for city officials) PARKING AND TRAFFIC … REGULATIONS--Parking Regulations (exemption from meter fees for city officials) VEHICLE AND TRAFFIC LAW, §§1200, … while on official business from paying parking meter fees when parking their personal vehicles in the citys …
https://www.osc.ny.gov/legal-opinions/opinion-94-2Opinion 90-15
… -- Police Department (establishment of position of deputy town police commissioner) TOWN BOARD -- Powers and Duties (establishment of position of deputy town police commissioner) LOCAL LAWS -- Abolition and … Positions and Departments (establishment of position of deputy town police commissioner) -- Procedural Requirements …
https://www.osc.ny.gov/legal-opinions/opinion-90-15DiNapoli Releases Analysis of Federal Funding for New York City
… New York City’s proposed Fiscal Year (FY) 2026 operating budget relies on $7.4 billion in federal … at least $535 million of federal aid in FY 2025 and FY 2026, but notes that nearly all federal operating aid that … to nearly $400 million in FY 2025 and $135 million in FY 2026. However, this only considers budgeted amounts as of the …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityOpinion 88-53
… Constitution prevents the application of section 431 to exclude working vacation payments from the one year final … for "accumulated vacation credit" was intended to exclude only those credits amassed in prior years and not … paid in anticipation of retirement", intended to exclude all payments that are paid or payable only during the …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Opinion 88-64
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC HOUSING … in our opinion, the provision of employee health care on a joint or cooperative basis (see General Municipal Law, … employees with health and dental benefits. However, based on the foregoing, we are constrained to conclude that a …
https://www.osc.ny.gov/legal-opinions/opinion-88-64DiNapoli Releases July State Cash Report
… projections this month, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. … DiNapoli's office issues a state cash report every month identifying state revenues and spending from the prior month. The cash report focuses primarily on the General Fund and All …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-report