Search
Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (Follow-Up) (2017-F-2)
To determine the implementation status of the four recommendations made in our initial audit report, Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f2.pdfLocal Sales Tax Growth Strong in First Quarter of 2020 Prior to Global Pandemic
New York State local sales tax collections in the first quarter (January-March) of 2020 totaled $4.4 billion.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-growth-strong-first-quarter-2020-prior-to-global-pandemic.pdfMedicaid Program - Managed Care Organizations: Payments to Ineligible Providers (Follow-Up) (2019-F-2) 30-Day Response
To determine the extent of implementation of the eight recommendations made in our initial audit report, Managed Care Organizations: Payments to Ineligible Prov
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19f2-response.pdfImproper Payments Related to the Medicare Buy-In Program (Follow-Up) (2014-F-12), 30-Day Response
We have followed up on the actions taken by officials of the Department of Health to implement the recommendations contained in our audit report, Improper
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f12-response.pdfOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (2014-S-50)
To determine whether the Department of Corrections and Community Supervision (Department) is adequately monitoring and enforcing conditions of Strict and Intens
https://www.osc.ny.gov/files/state-agencies/audits/pdf/SGA-2014-14s50.pdfLocal Sales Tax Collection Growth Slows to 3 Percent in 2014; Slowest Growth Since 2009
Local Sales Tax Collection Growth Slows to 3 Percent in 2014; Slowest Growth Since 2009
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollections0215_0.pdfMedicaid Program - Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (2017-S-36)
To determine whether Medicaid made improper payments to providers who submitted Part B cost-sharing claims directly to eMedNY.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s36.pdfMedicaid Program - Medicaid Payments to Medicare Advantage Plan Providers (2016-S-54) 90-Day Response
To determine whether Medicaid inappropriately paid for recipients’ Medicare Part C cost-sharing liabilities.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s54-response.pdfMedicaid Program: Managed Care Organizations - Payments to Ineligible Providers (2016-S-59) 90-Day Response
To determine whether the Department of Health and managed care organizations have adequate processes in place to prevent payments ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s59-response.pdfTown of Tompkins Fire District – Audit Follow-Up (2023M-33-F)
… Fire District’s (District) progress, as of January 2026, in implementing our recommendations in the audit report … of Tompkins Fire Districts District progress as of January 2026 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/18/town-tompkins-fire-district-audit-follow-2023m-33-fSecurity Self-Assessment – Information Technology Governance
… The Security Self-Assessment appended to this publication addresses key areas of IT internal … access and contingency planning. Several of the main questions include follow-up questions that will elicit … staff working on laptop computers, you may want to ask a follow-up question about the apparent omission from the …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentDiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019
… providing cost-effective solutions without hurting service quality.” New York City uses contracts for a variety of … dialogue on the most cost-effective means of delivering quality services. Highlighting prior DiNapoli audits, the … and provide programmatic oversight to ensure service quality and contract compliance. Report New York City …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019Opinion 97-3
… PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties (authority to waive) REAL PROPERTY TAX LAW, §1182; L 1993, ch … penalties on taxes which became a lien prior to January 1, 1995. Until December 31, 1999, however, a village acting … by chapter 602, provides in pertinent part that: If the governing body of any tax district shall determine that it is …
https://www.osc.ny.gov/legal-opinions/opinion-97-3State Comptroller DiNapoli Releases School & Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsOperational Advisory No. 16
… Subject: Mass Delete of Budget Journals Guidance: Starting Thursday February 26, 2015, OSC, DOB and SFS will be deleting …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/16-budget-journal-mass-deleteTown of Lewis – Records and Reports (2025M-17)
… accounting records and reports? Audit Period January 1, 2023 – November 30, 2024 Understanding the Program The … fund, highway fund and water district as of December 31, 2023 and November 30, 2024, and determined that 12 accounts … totaling $50,038 for New York State and Local Employees’ Retirement System (NYSLRS) contributions and workers’ …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17DiNapoli Announces Sale of General Obligation Bonds
… bonds totaling $215.2 million. The state expects to sell $146.2 million for new money transportation, education … Depending on market conditions, the state also expects to sell $69 million to refund a portion of certain outstanding … bonds totaling $2152 million The state expects to sell $1462 million for new money transportation education and …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-sale-general-obligation-bondsDo Not Call Enforcement Efforts (Follow-Up)
… consumers to register their personal mobile and landline phone numbers on a central national registry to reduce … in 2001. Initially, New York consumers registered their phone numbers on a statewide registry. In 2003, the Federal … by State residents had more than doubled since 2014, the number of cases referred to counsel for further action …
https://www.osc.ny.gov/state-agencies/audits/2020/02/19/do-not-call-enforcement-efforts-followImplementation of the Dignity for All Students Act (Follow-Up)
… comply with DASA and that school districts report material incidents of discrimination and harassment, as …
https://www.osc.ny.gov/state-agencies/audits/2019/11/21/implementation-dignity-all-students-act-followDiNapoli Calls for State Procurement Reform
… actions related to the bid-rigging and fraud scandal. He put the Empire State Development Corp. (ESD) on …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-calls-state-procurement-reform