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The Deficit Shuffle, April 2010
The General Fund is the main operating fund of the State and is traditionally used to measure the State’s projected budget deficit.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-deficit-shuffle-2010.pdfReport on Estimated Receipts and Disbursements State Fiscal Years 2011-12 through 2013-14, November 2011
This Report on Estimated Receipts and Disbursements is intended to facilitate continuing discussion of the State’s economic condition and the State Budget.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursements-2011-14.pdfTown of Horseheads – Information Technology (2025M-109)
… whether data backups were occurring. Understanding the Audit Area Town officials must manage network and local … personnel on cybersecurity best practices and to recognize the signs of a security incident, which can significantly reduce the likelihood of a cyberattack succeeding, such as a …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109School District Physical Education Compliance (2018-MS-3)
… also issued 10 letter reports in the School Districts of: Baldwinsville Central , Binghamton City , Brockport Central , … with the regulations of the Commissioner of the New York State Education Department (SED). Key Findings None of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3DiNapoli High-Tech is on the Rise in NYC
… partnerships. We’re proud that our Common Retirement Fund’s In-State Program has helped many new high-tech firms … diversifies the city’s economy and helps to reduce its economic dependence on Wall Street. Like other industries, … IT firm in which the State Pension Fund has invested . “Access to ridiculous talent, amazing neighborhoods to work, …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-high-tech-rise-nycCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… CVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service … collectively referred to as “rebates”) and remit the rebate revenue to Civil Service. From January 2014 through … invoiced drug manufacturers and remitted corresponding rebate revenue to Civil Service for prescription drugs …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilMedicaid Payments to Medicare Advantage Plan Providers (Follow-Up) (2019-F-29)
To determine the extent of implementation of the three recommendations made in our initial audit report, Medicaid Payments to Medicare Advantage Plan...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f29.pdfDiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… to others. For years, the authority has not operated in a fair and equitable, efficient or transparent manner and has … The authority, located in the city of Tonawanda in Erie County, manages a 257-unit apartment complex that consists of …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authorityUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… Members pay a nominal co-payment to the participating provider for the services rendered. Members may also choose … requirements, when United processes a non-participating provider’s claims, it is with the understanding that Empire … will result in United making an excessive payment on the claim. Our audit focused on claims submitted to United by …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpMedicaid – Federal Funding and New York
… share. More than four million City residents were enrolled in the Medicaid program as of January 2025. The City … OSC analysis FIGURE 2 – Medicaid Revenue by Department FY 2026 Preliminary Budget (in millions) Department FY 2025 FY 2026 Human Resources Adm $ 249.9 $ 247.2 Dept of Education …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… are adequately ensuring that hotels and motels used for homeless and mixed-use temporary residency are properly … and motels are the only option as there are no formal shelters. Of the 57 counties outside of NYC, 24 (42 percent) … unsatisfactory conditions. Material aspects of OTDA’s inspection program are similar to activities performed by …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyMedicaid Overpayments for Medicare Advantage Plan Services (Follow-Up) (2020-F-2)
We have followed up on the status of the five recommendations contained in our audit report, Medicaid Overpayments for Medicare Advantage Plan Services...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-20f2.pdfDiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… also announced the Fund has updated its proxy voting guidelines and released its 2023 Stewardship Report. … their awareness of these priorities. Updated Proxy Voting Guidelines DiNapoli also announced the Fund’s update of its proxy voting guidelines , which articulate the Fund’s view of best …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesCUNY Bulletin No. CU-878
… TO COMMS 017096 CHF ADM SUPER CAMPUS BLDG/GRD 016155 DEP UNIV SECURITY DIR 017640 ASSOCIATE CHIEF ENGINEER 016133 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-878-cuny-2026-350-general-salary-increases-classifiedState Comptroller DiNapoli Releases School Audits
… $1.2 million from fiscal years 2014-15 through 2016-17. As a result, the district’s unrestricted fund balance exceeded … paid a total of $422,677 and found the district did not seek competition for eight providers paid over $300,000. Because district officials did not always seek competition to secure professional services, the …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0Oversight of Shelter Placements
… is effectively placing clients into shelters or facilities that have the necessary services and supervision. The audit … to identify the individual’s needs and the type of shelter that would best facilitate their transition to more permanent … will develop an Independent Living Plan (ILP) – a document that outlines specific and relevant goals to exit shelter and …
https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placementsII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… basis for the condition measurement and the measurement scale used to assess and report condition; The condition …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsTown of Plattekill – Information Technology (2025M-132)
… Town Supervisor (Supervisor) adequately manage the Town’s network user accounts and develop adequate controls to … Understanding the Audit Area Town officials must manage network user accounts and develop adequate controls to minimize the risk of unauthorized use, access and loss. Network user accounts are potential entry points for …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132SUNY Bulletin No. SU-337
… bulletin is to describe the new Time Entry Earnings Codes created to systematically adjust overtime earnings for State University of New York (SUNY) employees who also receive Intermittent Inconvenience (Earnings Code … calculations to be paid, new earnings codes have been created to systematically include IIO, ISO, and/or IWO for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-337-change-overtime-processing-procedures-suny-employeesDiNapoli: Tax Cap Will Drop Below One Percent in 2016
… Property tax growth for local governments will be capped at less than one percent for the 2016 fiscal year, according to … Property tax growth for local governments will be capped at less than one percent …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016