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School Tax Relief (STAR) Program (2012-MS-6)

… owners are eligible for one exemption for a primary residence only. Local assessors accept and process residents’ …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6

Medicaid Program - Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (2013-S-17)

To determine whether the Department of Health established adequate controls to prevent duplicate and excessive Medicaid payments to clinics and outpatient facilities reimbursed by the Ambulatory Patient Groups (APG) payment methodology.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s17.pdf

Comptroller DiNapoli Releases State Audits

… of Transportation (DOT): Collection of Lease and Permit Revenues (Follow-up) (2015-F-1) An initial report, … determined DOT was not collecting all unpaid lease and permit fees. At the time of the audit, DOT was owed $6 million in lease and permit revenues, including $2.4 million between two and six …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits

DiNapoli: NYC Facing Larger Budget Gaps Amid Slowing Economic Growth and Rising Costs

… sources for city services. Federal policy on tariffs and immigration could also hurt local economic activities, given …

https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-facing-larger-budget-gaps-amid-slowing-economic-growth-and-rising-costs

Farmingdale Union Free School District – Payroll (2024M-22)

… District (District) officials properly monitored, approved and controlled overtime. Key Findings District officials did not properly monitor, approve and control overtime. Officials also did not ensure all overtime payments were necessary and properly supported. As a result, there is a significant …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22

Village of Stamford – Claims Audit (2022M-197)

… procurement policy. Five claims totaling $1,334 included food and alcohol purchases. One claim totaling $700 did not …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197

Town of Wolcott – Financial Management (2020M-131)

… not maintain reasonable levels of fund balance. Did not adopt a multiyear financial and capital plan or detailed … revenue and expenditures in the appropriate funds. Adopt budgets with realistic estimates. Establish a written … the reasonable amount of fund balance to maintain and adopt a multiyear financial and capital plan including a …

https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131

Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)

… million, and officials could not demonstrate the balances in the four remaining reserves, totaling approximately … funds from school districts that may have been used in a more beneficial way for respective taxpayers. Key … action. Appendix B includes our comments on certain issues in BOCES’ response. …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39

Archived: Legislative Session 2019–2020

… programs throughout the country. Archived: Legislative Session 2017–2018 … Archived Legislation items from the 201920 Session proposed by Comptroller DiNapoli to increase …

https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020

Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (2022-S-16)

To determine whether Medicaid made improper payments to hospitals for outpatient services that were erroneously billed as inpatient claims.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s16.pdf

Medicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (2022-S-16)(180-Day Response)

To determine whether Medicaid made improper payments to hospitals for outpatient services that were erroneously billed as inpatient claims.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s16-response.pdf

Administration of Self-Insured Workers' Compensation Plans (2018-S-33)

To determine whether the Metropolitan Transportation Authority’s self-insured agencies administer their workers’ compensation plans to ensure they meet the ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s33.pdf

Subway Wait Assessment (2019-S-62)

To determine whether Wait Assessment performance measurements reported to the MTA’s Board and customers are accurate and consistently calculated ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s62.pdf

Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (2019-S-8)

To determine whether the Gaming Commission adequately monitors casinos to ensure revenues are appropriately collected, accounted for, and transmitted ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s8.pdf

Town of Wawarsing - Financial Oversight of Select Activities (2018M-239)

To examine the adequacy of internal controls over selected financial activities to properly account for and safeguard Town funds.

https://www.osc.ny.gov/files/local-government/audits/pdf/wawarsing-2018-239.pdf

Cambridge Central School District - Medicaid Reimbursements (2019M-109)

Determine whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible students.

https://www.osc.ny.gov/files/local-government/audits/pdf/cambridge-2019-109.pdf

Maintenance and Inspection of Event Recorder Units (2018-S-19)

To determine whether the Metropolitan Transportation Authority – New York City Transit complied with maintenance and inspection requirements pertaining to...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s19.pdf