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Improper Fee-for-Service Payments for Services Covered by Managed Care (Follow-Up) (2020-F-8)
To determine the extent of implementation of the six recommendations included in our initial audit report, Improper Fee-for-Service Payments for Services Covered by Managed Care (Report 2017-S-74).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f8.pdfManagement of Invasive Species (2019-S-26) 180-Day Response
To determine if the Department of Environmental Conservation was effectively managing invasive species to prevent and mitigate the harmful effects of invasive species populations in New York State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s26-response.pdfImproper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (Follow-Up) (2020-F-9) 30-day response
To determine the extent of implementation of the two recommendations made in our initial audit report, Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (Report 2017-S-85).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-20f9-response.pdfMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services (Follow-Up) (2020-F-10) 30-day response
To determine the extent of implementation of the three recommendations made in our initial audit report, Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services (Report 2018-S-45).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-20f10-response.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2016-S-41) 90-Day Response
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s41-response.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2016-S-41)
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s41.pdfMedicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up) (2018-F-26)
To determine the extent of implementation of the four recommendations made in our initial audit report, Medicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Report 2013-S-4).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f26.pdfRegistration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up) (2018-F-25)
To determine the extent of implementation of the three recommendations included in our initial audit report, Registration and Enforcement of Automotive Service, Sales, and Salvage Facilities (2016-S-71).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f25.pdfDiNapoli: School District Tax Levy Cap at 2%
… governments Real Property Tax Cap and Tax Cap Compliance web page …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentDiNapoli: Public Drinking Water Needs More Protection
… New York's public water supplies need stronger protections to ensure clean drinking water and prevent contamination that could result in health … New Yorks public water supplies need stronger protections to ensure clean drinking water and prevent contamination that could result in …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-public-drinking-water-needs-more-protectionOpinion 89-19
… on appeals to Appellate Divisions and Court of Appeals) CIVIL PRACTICE LAW AND RULES, §§8017(a), 8022; SOCIAL … of social services is subject to the fees prescribed by section 8022 of Civil Practice Law and Rules (CPLR) in … of social services is subject to the fees prescribed by section 8022 of Civil Practice Law and Rules CPLR in …
https://www.osc.ny.gov/legal-opinions/opinion-89-19Opinion 92-9
… may be taken from, among others, a "party" to the litigation, an officer, director, member, agent or employee …
https://www.osc.ny.gov/legal-opinions/opinion-92-9DiNapoli: School District Tax Cap Levy Remains at 2%
… governments Real Property Tax Cap and Tax Cap Compliance web page …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-school-district-tax-cap-levy-remains-at-2-percentInteractive Maps: Language Access Service Needs Statewide (2022-S-38)
To assist Limited English Proficiency LEP individuals and provide equal access to government programs and services Executive Order 26 issued on October 6 2011 established a statewide language access policy in New York State
https://www.osc.ny.gov/state-agencies/audits/interactive-maps-language-access-service-needs-statewide-2022-s-38DiNapoli: Special Education Provider Pleads Guilty to Felony Charges
… The executive director of special education provider IncludED Educational Services pleaded guilty in Manhattan Supreme Court today to grand larceny charges … his plea agreement and is banned for life from providing special education services for the state. "Today’s guilty …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-special-education-provider-pleads-guilty-felony-chargesMessage from the Comptroller – 2022 Financial Condition Report
… As State policymakers responded to the challenges of the COVID-19 pandemic and accompanying volatility in the State’s finances, New York ended the State Fiscal Year … As State policymakers responded to the challenges of the COVID19 pandemic and accompanying volatility in the …
https://www.osc.ny.gov/reports/finance/2022-fcr/message-comptrollerFinancial Toolkit for Local Officials
… Is My Municipality in Fiscal Stress Addressing a Current …
https://www.osc.ny.gov/local-government/financial-toolkitPandemic Planning and Care for Vulnerable Populations (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit … For example, individuals with IDD have a higher prevalence of comorbidities and immune dysfunction; are more susceptible … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-followImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… for the Essential Plan as a liable third-party health insurance (i.e., primary payer). Key Findings DOH officials … Essential Plan coverage as liable third-party health insurance. However, officials made minimal progress in … to provide information about any actions planned to address the unresolved issues discussed in this follow-up …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024
… Objective To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety … To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety …
https://www.osc.ny.gov/state-agencies/audits/2025/02/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicle