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Public Health – 2023 Financial Condition Report

… Total Medicaid Spending Reaches Record High of $92 billion, a 10 Percent Increase State … to other income limits). Medicaid Enrollment Reaches Record Heights Individuals covered by the State Medicaid … expects enrollment to grow to over 1.2 million by March 2026. In 2015, New York State joined Minnesota to become the …

https://www.osc.ny.gov/reports/finance/2023-fcr/public-health

Oversight of Juvenile Detention Facilities (Outside New York City)

… January 2024. About the Program OCFS’ mission is to serve New York’s public by promoting the safety, permanency, and … New York’s local detention facilities decreased 28% from 1,728 in 2019 to 1,246 in 2021 due to efforts to limit admissions during the …

https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-city

Administration of the CityFHEPS Program for Department of Homeless Services Shelter Residents

… Objective To determine whether the New York City Department of Social Services is administering … from July 2019 through December 2023. About the Program New York City has long been plagued by a shortage of … housing and a homelessness crisis. In October 2018, the New York City Department of Social Services (DSS) launched …

https://www.osc.ny.gov/state-agencies/audits/2024/10/30/administration-cityfheps-program-department-homeless-services-shelter-residents

St. Mary’s Hospital for Children, Inc. – Compliance With the Reimbursable Cost Manual

… To determine whether the costs reported by St Marys Hospital for Children Inc on its Consolidated Fiscal …

https://www.osc.ny.gov/state-agencies/audits/2022/11/09/st-marys-hospital-children-inc-compliance-reimbursable-cost-manual

CUNY Bulletin No. CU-844

… Fire Safety Differential and Special Assistant for Events (SAFE) Team Leader for IBT 237 employees. Affected Employees: … Safety Differential CUNY (Earnings Code FSD) and the CUNY Safe Team Differential (Earnings Code CSF) are effective … Fire Safety Differential and Special Assistant for Events SAFE Team Leader for IBT 237 employees …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-844-cuny-2025-increases-assignment-differentials-eligible

DiNapoli: Money Earmarked for Highway and Bridge Infrastructure Siphoned Off

… this historic opportunity. Policymakers need to act now to shore up the trust fund.” The 1991 law that created DHBTF was …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-money-earmarked-highway-and-bridge-infrastructure-siphoned-off

Child Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots

… New York’s child care sector continues to face lingering challenges post-pandemic including child care deserts, low wages and high prices that are … families statewide, according to a new report released by State Comptroller Thomas P. DiNapoli. “The pandemic’s …

https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slots

DiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds

… Educational Services (BOCES) withheld millions of dollars in surplus funds that should have been refunded to local … school districts, according to separate audits issued today by New York State Comptroller Thomas P. DiNapoli. “Excessive amounts of money can sit unused or in unauthorized reserve funds because of flawed budget …

https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-funds

DiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program

… New York State Department of Environmental Conservation’s (DEC) management of the program and found it must be … participants are held accountable. I am encouraged by DEC’s positive response to our audit recommendations.” … administration of the program from January 2019 to January 2025. Remediation Delays While many sites have been …

https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-program

DiNapoli: Three Arrested in Connection With Over $1 Million Medicaid Transportation Fraud Scheme

… Follow Joint Investigation Between the State Comptroller's Office, the Otsego County District Attorney, the Otsego County Sheriff's Office, the Oneonta Police Department and the U.S. … is continuing. Mtui and Kaiza were arraigned in Oneonta City Court on one count of Grand Larceny in the First Degree, …

https://www.osc.ny.gov/press/releases/2023/08/dinapoli-three-arrested-connection-over-1-million-medicaid-transportation-fraud-scheme

DiNapoli: Managed Care Companies Wasting Millions in State Medicaid Dollars

… United HealthCare and Amerigroup, managed care organizations (MCOs) … there were 53 MCOs that offered 81 different plans. United HealthCare (UHC) and Amerigroup were among the largest. … United HealthCare and Amerigroup managed care organizations that …

https://www.osc.ny.gov/press/releases/2016/07/dinapoli-managed-care-companies-wasting-millions-state-medicaid-dollars

Opinion 91-36

… the board of trustees exclusively for neighborhood park, playground or recreation purposes including the acquisition … to show on the plat "a park or parks suitably located for playground or other recreational purposes", and (2) "that a … fund is "to be used ... exclusively for neighborhood park, playground or recreation purposes including the acquisition …

https://www.osc.ny.gov/legal-opinions/opinion-91-36

Opinion 91-15

… land pursuant to Village Law §7-730 under the following facts. You state that approximately twenty years ago, a town …

https://www.osc.ny.gov/legal-opinions/opinion-91-15

Opinion 90-57

… to receive fire protection from village with service award program) FIRE PROTECTION AND PREVENTION -- Contracts (cost of service award program for village fire department); (need for referendum on contract with village having service award program) -- Villages (authority and procedure to …

https://www.osc.ny.gov/legal-opinions/opinion-90-57

DiNapoli Releases Report on 30-Day State Budget Amendments

… budget appropriately lower tax collection estimates in the Financial Plan for state fiscal year 2014-15 but increase the Executive’s … budget appropriately lower tax collection estimates in the Financial Plan for SFY 201415 but increase the Executives discretion over …

https://www.osc.ny.gov/press/releases/2015/03/dinapoli-releases-report-30-day-state-budget-amendments

XIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement

… supervisor, and by an agency Finance Office employee with the authority to certify that the expense report is just, true and correct and, therefore, appropriate to pay. … the agency’s internal procedures). If this process is used to record employee’s certification, online agency …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certification

DiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion

… found nearly half of the claims that they sampled (15 of 31) were incorrectly coded as discharges in the eMedNY … The state Department of Health allowed more than $15 billion in improper Medicaid payments over the course of …

https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billion

Transformation of the MTA

… and selecting individuals to fill the positions, or “Lift & Shift,” a process where employees are assigned by … consolidated MTA functions. TMO held “Go/No-Go Meetings” (reviews to ensure readiness) with each function’s leadership, …

https://www.osc.ny.gov/state-agencies/audits/2025/08/08/transformation-mta

Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)

… achieved. HCR contracts with Local Administrators (LAs) to manage the HCV program at the local level. This … and contribute to HCR’s Unrestricted Net Position (UNP). LAs must conduct physical HQS inspections of each unit under …

https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-funding

Contract Advisory No. 33

… Contractor Registration Guidance: Pursuant to Labor Law § 220-i, effective December 30, 2024, (i) contractors are … submit public works contracts subject to Labor Law § 220-i to the Bureau of Contracts for approval, a contractor’s …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registry