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NYC Health + Hospitals Check-Up: The Impact of COVID-19
NYC Health + Hospitals (H+H) is the largest municipal public health system in the country and New York City’s largest provider of care to Medicaid patients, mental health patients, and uninsured patients, serving more than 1 million New Yorkers within the five boroughs.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2022.pdfOversight of Provider Consolidated Fiscal Reports – Independent Living, Inc. (2019-S-60) 180-Day Response
To determine whether the Office of Mental Health ensures that costs reported by providers such as Independent Living, Inc. on Consolidated Fiscal Reports are allowable, properly calculated, and adequately documented in accordance with Consolidated Fiscal Reporting and Claiming Manual requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2020-19s60-response.pdfImproper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up) (2020-F-15)
To follow up on the actions taken by officials of the Department of Health to implement the recommendations contained in our audit report, Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f15.pdfAccounting and Reporting Update
This session will provide an overview of recent GASB statements as well as miscellaneous accounting updates implemented by OSC. The session will discuss how local governments will need to account for and report these changes in the Annual Financial Report (AFR).
https://www.osc.ny.gov/files/local-government/academy/pdf/osc-accounting-and-reporting-update-042926.pdfDiNapoli: State's Cash Position is Strong
… settlements since the budget was enacted, approximately $3.2 billion more than initially anticipated. “The current … fiscal year is nearly half over, and the state’s cash position is strong,” DiNapoli said. “Settlements have already … Aug. 31, representing an increase of 13 percent or $3.2 billion. General Fund receipts were $162.9 million higher …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-states-cash-position-strongOpinion 88-25
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … district ( Incorporated Village of Lloyd Harbor v Town of Huntington , 4 NY2d 190, 173 NYS2d 553; Town Law, §§190, 194, … not contravene constitutional equal protection guarantees (NY Const art. I, §11; 29 Opns St Comp, 1973, supra ; 24 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-88-25New Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… County Sheriff’s Office, and the Orange County White Collar Crimes Taskforce. They were assisted in the … the District Attorney’s Office and the Orange County White Collar Crimes Taskforce on this important investigation. The … partner with my office, and the other members of the White Collar Taskforce for their dedication to investigate complex …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsOpinion 89-58
… This opinion represents the views of the Office of the State Comptroller at the time … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Establishment … a town pursuant to article 12 or sections 81 or 220 of the Town Law may establish a park district within an existing …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Opinion 92-17
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Agreements (right of towns to … school district purposes shall be distributed to the towns in the county or whether such areas may be omitted entirely from the sales tax distribution scheme set forth in the agreement. Under subdivision (a) of Tax Law, §1262, a …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Opinion 95-13
… of excess bond proceeds) LOCAL FINANCE LAW, §165.00: A school district which has excess proceeds of outstanding … project must retain these proceeds for the payment of principal and interest on the bonds, irrespective of whether … These excess proceeds may not be used for any other school district purpose. You ask whether excess proceeds of …
https://www.osc.ny.gov/legal-opinions/opinion-95-13DiNapoli Releases July Cash Report
… Tax receipts of $25.3 billion through July 31 were 9.9 percent higher than the same period last year, and collections of $4.7 billion in July were $361 million, or 8.4 percent, higher than collections from July 2014. While much …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportDiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… encouraged by the emphatic commitments of Mayor Bill de Blasio. I am confident that in working together, we will …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideDiNapoli: State Tax Revenues $3 Billion Below Last Year
… Mid-Year Update, issued Oct. 30. Tax receipts from the start of the state’s fiscal year in April through November … agreement on help for state and local governments this week, it must be at the top of the agenda for quick action in … the end of the fiscal year. On Dec. 15, the state repaid $1 billion of that borrowing; the remaining $3.4 billion is …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearXII.2 Expenditure Policies – XII. Expenditures
… made by the State and its departments prior to payment in order to prevent and detect fraud, waste, and improper … made by the State and its departments prior to payment in order to prevent and detect fraud waste and improper …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesState Agencies Bulletin No. 2285
… of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices of OSC’s automatic processing of the … Year End Adjustments for Members of the NYS Legislature, and to provide instructions for reporting transactions in … of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2285-2024-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2391
… of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices of OSC’s automatic processing of the … Year End Adjustments for Members of the NYS Legislature, and to provide instructions for reporting transactions in … of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2391-2025-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2081
… of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices of OSC’s automatic processing of the … Year End Adjustments for Members of the NYS Legislature, and to provide instructions for reporting transactions in … of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2081-2022-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2172
… of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices of OSC’s automatic processing of the … Year End Adjustments for Members of the NYS Legislature, and to provide instructions for reporting transactions in … of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2172-2023-year-end-adjustment-members-nys-legislatureHoltsville Fire District – Financial Management (2025M-4)
… 1, 2019 – December 31, 2023 Understanding the Audit Area A fire district (district) board of fire commissioners … not properly establish two capital reserve funds. Board meeting minutes from 1972 (the year the District was … mention the reserve funds and balances at the time of the meeting. However, there was no Board resolution or other …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4West Irondequoit Central School District – Emergency Drills (2025M-85)
… emergency drills? Audit Period July 1, 2023 – July 10, 2025 Understanding the Audit Area Emergency drills include …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85