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Medicaid Program - Improper Payments to a Physical Therapist (2013-S-15)
To determine whether Mark Amir, a physical therapist participating in New York’s Medicaid program, billed Medicaid in accordance with its policies and guideline
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s15.pdfNew York City Government Services: Services for the Unsheltered
New York City’s unsheltered population increased from 3,588 in FY 2019 to 4,504 in FY 2025 — a 26 percent increase from pre-pandemic levels.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-21-2026.pdfNY State & City Comptrollers, State Treasurers: Federal Bill Attempts to Silence Investors
… A broad coalition of state fiduciaries today joined New York State Comptroller … York City Comptroller Scott Stringer in issuing a "Joint Statement on Defending Fundamental Shareowner Rights" in strong support of the use of shareholder proposals as an essential tool in …
https://www.osc.ny.gov/press/releases/2017/06/ny-state-city-comptrollers-state-treasurers-federal-bill-attempts-silence-investorsCrown Point Fire District – Audit Follow-Up (2024M-29-F)
… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Crown Point Fire District – Board Oversight (2024M-29), released in May 2024. The audit determined that: The Board of Fire … Point Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report Crown …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fUpper Jay Fire District – Audit Follow-Up (2023M-24-F)
… 2021 records. While the Treasurer is required to sign all checks, she signed six (2 percent) of the 247 checks … and did not implement one recommendation. Until all recommendations are implemented, the Board cannot ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fNewark Valley Fire District – Audit Follow-Up (2020M-30-F)
… Newark Valley Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the … Newark Valley Fire District – Board Oversight (2020M-30), released in May 2020. The audit determined that: There … the Newark Valley Fire Districts District progress as of September 2025 in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fChittenango Central School District – Audit Follow-Up (2023M-155-F)
… report – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Chittenango Central School District’s (District) progress as of October 2025, in implementing our recommendations in the audit report … The purpose of our review was to assess the Chittenango Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2026/03/20/chittenango-central-school-district-audit-follow-2023m-155-fTown of Dayton – Audit Follow-Up (2019M-189-F)
… Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020. The audit determined that the Supervisor … the Town of Daytons Towns progress as of November 2024 in implementing our recommendations in the audit report Town …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fDivision of Housing and Community Renewal Bulletin No. DH-88
… to participate in the annual cash out. The payment is calculated at the straight time rate based on the … Earnings Begin Date: 11/02/17 or last day the employee is Active Earnings End Date: Same as Earnings Begin Date Earn … Payment Information The RRSU Over40 Comp Time II Cash Out is pensionable but is not included in the calculation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-88-2017-rrsu-over40-comp-time-ii-cash-outNew York State Comptroller Thomas P. DiNapoli On Governor Cuomo's 2014 State Of The State Address
… billion in temporary resources to support state spending. It is also time to tackle comprehensive reforms to the … in fiscal stress. Recent political scandals demonstrate it’s time for New York State to build a new foundation of … to tip the scales of influence away from the few and put it back into the hands of everyday New Yorkers. I look …
https://www.osc.ny.gov/press/releases/2014/01/new-york-state-comptroller-thomas-p-dinapoli-governor-cuomos-2014-state-state-addressOpinion 91-23
… itself, giving the language its natural and obvious meaning (McKinney's Statutes, §92). The literal meaning must yield, however, when necessary to give effect to …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Opinion 95-4
… with respect to possible criminal conduct relating to two matters: certain travel vouchers submitted to the county …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Selected Aspects of Bus Procurement
… to determine whether it procures buses in a manner which results in the best value for the lowest cost. The audit … to determine whether it procures buses in a manner that results in the best value for the lowest cost …
https://www.osc.ny.gov/state-agencies/audits/2014/03/03/selected-aspects-bus-procurementCayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… all professional service providers detailing the types and timeframes of the services to be provided and compensation to …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalVillage of Depew - Purchasing (2018M-158)
… the Board ensured that goods and services were procured in the most economical way and in accordance with the Village’s purchasing policy. Key … the Board ensured that goods and services were procured in the most economical way and in accordance with the Villages purchasing policy …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-depew-purchasing-2018m-158State Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… agencies are also required to complete Family Assessment Service Plans (FASPs) for each foster child that help support … area separate from progress notes, the inability of case planners and their supervisors to sign off on progress notes … to complete and enter progress notes related to case planners' contact visits and ensure that agencies are …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-childrenDiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… New York state has more than 500 workforce development programs offered by nearly two dozen state … today by State Comptroller Thomas P. DiNapoli. “Workforce development is crucial to help New York recover from the … DiNapoli said. “As the lead agency in workforce development, the Department of Labor needs to pay closer …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordinationState Comptroller DiNapoli Releases Audits
… Operators, Conductors, and Bus Operators, drug/alcohol screening and medical examinations. The follow-up review … issues identified in the initial report. Of the report’s 10 recommendations, five were partially implemented and five … Selected Aspects of Supporting Small Businesses (2020-N-10) SBS’ Employee Retention Grant (ERG) Program was intended …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… have been issued Office of Children and Family Services (OCFS): Financial Oversight of the Advantage After … employees, consistent with the guidelines. Department of Health (DOH): Nursing Home Surveillance (Follow-Up) … during the audit period. State Education Department (SED): Universal Pre-Kindergarten Program (UPK): Monitoring of …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-auditsXI.17 Protest Procedures – XI. Procurement and Contract Management
… the Office of the State Comptroller's (OSC) Contract Award Protest Procedure ("Protest Procedure"), found at Part 24 of Title 2 of the New York Codes, Rules and Regulations , … that the State Comptroller should not approve a contract award by a public contracting entity 2 . The objective of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-procedures