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Medicaid Program – Provider Compliance With the Electronic Visit Verification Program
… Objective To determine whether Medicaid made payments for personal care … $97.6 million for over 400,000 HHC services that did not have matching EVV records. This equated to matches of only …
https://www.osc.ny.gov/state-agencies/audits/2024/11/13/medicaid-program-provider-compliance-electronic-visit-verification-programCity of Yonkers – Information Technology (2017M-86)
City of Yonkers Information Technology 2017M86
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Public Welfare – 2023 Financial Condition Report
… the average monthly number of public assistance recipients in the State increased by 68,614 (14.5 percent) to 540,656, following near-record-low caseloads in SFY 2021-22. The number of public assistance recipients … every month since September 2021, reaching 574,154 in March 2023 – its highest level since October 2015. “Public …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-welfareSample Section 45 Document
An example of a notice for an employee to acknowledge right to NYSLRS membership pursuant to Section 45 of the New York State Retirement and Social Security Law.
https://www.osc.ny.gov/files/retirement/employers/pdf/emp-reporting-section-45-sample.pdfSecurity Over Critical Systems (Follow-Up) (2025-F-5)
To determine whether security over Hudson River–Black River Regulating District’s critical systems was sufficient to minimize the various risks associated with unauthorized access to systems and data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-25f5.pdfXIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… the last day of each month, a detailed statement of all balance(s) on deposit in any bank account under the administrative control of any state officer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsOpinion 88-79
Concerning the use of program income derived from an Urban Development Action Grant UDAG the proceeds of which were loaned by a village to a developer to assist in financing the construction of a hydroelectric facility
https://www.osc.ny.gov/legal-opinions/opinion-88-79Identifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and provide services for victims of child sex trafficking and those at risk of child sex trafficking. The audit covered the period from …
https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-yorkOpinion 91-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … established pursuant to article 12-A of Town Law (see NY Const, art VIII, §3; TownLaw, §§209-f, 231). Therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-91-14SUNY Bulletin No. SU-277
… which implemented the 2016-2022 Agreement between the State of New York and UUP, provides for an increase of 2.00% to basic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-277-2019-salary-increase-psnu-employees-represented-unitedCity of Long Beach – Budget Review (B20-7-3)
… reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget … 2012. Local Finance Law requires all municipalities that have been authorized to issue obligations to fund operating … to incur debt to finance recurring costs. City officials have not developed or adopted a budget calendar which would …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3DiNapoli: State Financial Condition Improving
… New York state’s short-term financial condition continues to improve and the state has built on its reserves, but the … broad statutory authority on some spending, according to an analysis released today by State Comptroller Thomas P. … positive side, a timely budget was enacted and reserves have been strengthened. Areas of concern include the adequacy …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up)
To determine the extent of implementation of the 12 recommendations included in our initial audit report Rolling Stock Programs Department Selected Aspects of the M9 Rail Car Project Management
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-management-followDiNapoli: Investors Expand Corporate Disclosure of Political Spending
… New York State Common Retirement Fund’s successful efforts to expand disclosure of corporate political spending by its … in the shadows it may result in spending that is contrary to the company’s long-term interests and cause real damage to … percent) and Valero Energy (51.6 percent). "Investors have made it clear that they are concerned about political …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spendingOpinion 94-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … has been named as one of the depositories for the IDA. You state that the individual in question owns less than 1% of … provisions. Finally, we note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-94-16State Comptroller DiNapoli Releases School Audits
… a sample of 21 totaling $763,413 required by school policy to be competitively purchased. Credit card charges were not … at select areas, which students, staff and the public may have access to and could consume water from, were not sampled … record and account for all capital assets reviewed (i.e., machinery, vehicles, equipment and computers). …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsThousand Islands Central School District – Financial Management (2022M-201)
… manage fund balance and reserves. As a result, officials have withheld funds from productive use and may have missed opportunities to reduce the tax levy. The Board and District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Selected Aspects of the Minority- and Women-Owned Business Enterprises Program
… Purpose To determine if the Empire State Development Corporation’s … MWBE goal plans and utilization reports, which are used to prepare an overall MWBE program report to the Governor and … (from October 3, 2014 to February 4, 2015), but could have been completed in a few weeks if ESD officials were …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programGarrison Union Free School District – Information Technology (2023M-127)
… physical controls and maintained inventory records for information technology (IT) equipment, and developed an … controls, maintain complete and accurate inventory records for IT equipment or develop an IT contingency plan. In … listing. Key Recommendations Develop written procedures for managing network user account access that includes …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127RFQual #22-03 – Independent Medical Examiner Services (Individual Physicians)
… Request for Qualifications Issued by the Office of the State Comptroller Issued August 15, 2022 The New York State Comptroller (“Comptroller”), as Administrative …
https://www.osc.ny.gov/procurement/rfqual-22-03