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DiNapoli: Heroin, Opioid Overdose Death Rates Rose Faster in New York Than in Most States
… Overdose deaths related to heroin and prescription opioid abuse reached record highs in New York state in 2014, … for which data are available. “Heroin and prescription opioid addiction often come with disastrous consequences, … have taken important steps to reduce heroin and opioid abuse, the costs associated with this epidemic are …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-heroin-opioid-overdose-death-rates-rose-faster-new-york-most-statesDiNapoli: Georgia Woman Allegedly Stole Over $450K in NYS Pension and Social Security Payments
… for the Northern District of Georgia Ryan K. Buchanan and the Inspector General for the Social Security … today announced the arrest of a Georgia resident, Sandra Smith, for allegedly stealing over $450,000 in New York state … Inspector General for their partnership on this matter.” “Smith allegedly stole money that taxpayers and government …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-georgia-woman-allegedly-stole-over-450k-nys-pension-and-social-security-paymentsDiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… October 2017 through October 2022, Gritman stole $117,194 in pension benefits from the New York State and Local Retirement System and $87,790 in Social Security benefits. “Timothy Gritman hid his … to the work of my investigative team and our partners in law enforcement, he has been brought to justice. My office …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityDiNapoli Finds Medicaid Billing Errors of Nearly $1 Billion
… The state Department of Health (DOH) made $965 million in payments to providers, including facilities, for services ordered, … The New York State Medicaid program provides a wide range of medical services to low-income New Yorkers or to those who … The state Department of Health made $965 million in payments to providers …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-finds-medicaid-billing-errors-nearly-1-billionXII.5.B Unique Invoice Number Requirements – XII. Expenditures
… (SFS) requires Business Units to enter a unique Invoice Number on each supplier’s voucher. The SFS has validations … in this section, Business Units should use the invoice number on a vendor’s invoice to process the voucher. Business … ensure that each voucher (1) references a unique invoice number and (2) includes only items it has received and not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsDiNapoli: Former Mechanics at State Police Garage Charged With Public Corruption and Grand Larceny
… and David Relyea in the theft of nearly $30,000 in auto parts and supplies from the state. The thefts allegedly … allegedly used a state police paid account to purchase auto parts and tools for their personal use, then falsified … they recovered more than $24,000 worth of state funded auto supplies, tools and parts at Rapasadi’s home and more …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-mechanics-state-police-garage-charged-public-corruption-and-grand-larcenyDiNapoli, James and Garnett Announce Sentencing in Straw Donation Scheme
… General Letitia James and New York City Department of Investigation Commissioner Margaret Garnett announced the sentencing of non-profit executive Anna Mendez for the misuse of nonprofit funds to fund straw political … Nonprofit executive Anna Mendez was sentenced for the misuse of nonprofit funds to fund straw political …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-james-and-garnett-announce-sentencing-straw-donation-schemeMitigation for Extreme Weather Conditions and Flooding
… on its Hudson, Harlem, and New Haven Lines, and in New York’s Orange and Rockland counties on its Port Jervis and Pascack Valley Lines. In September 2007, the MTA established the Blue Ribbon … recommendations for the MTA and its operating agencies. In April 2009, the MTA released the Blue Ribbon Commission’s …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/mitigation-extreme-weather-conditions-and-floodingPublic Welfare – 2022 Financial Condition Report
… the average monthly number of public assistance recipients in the State decreased by 17,043 (3.5 percent) to 472,043, a level slightly higher than the record low of 468,000 in SFY 2019-20. “Public assistance” as discussed in this report includes both Family Assistance (FA) and …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-welfareBirch Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… June 30, 2013, Birch reported approximately $52.1 million in reimbursable costs for the SED preschool cost-based … (full-day and half-day Special Classes and a Special Class in an Integrated Setting). In addition to the preschool cost-based programs, Birch …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/birch-family-services-inc-compliance-reimbursable-cost-manualOversight of Chronic Absenteeism
… 2,630,000 K–12 public school students enrolled in New York State. Key Findings The Department has taken steps to address chronic absenteeism in New York school districts, by encouraging school personnel … identified discrepancies between student attendance data in the Department’s system and data provided by individual …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismPublic Housing Modernization Program – Administration of Selected Projects Outside of New York City
… development of affordable low- and moderate-income housing in New York State. The Housing Trust Fund Corporation (HTFC), … Modernization Program (Program), administered by DHCR in conjunction with HTFC, provides grants to public housing … responsible for ensuring the specified work was performed in a quality manner before approving the final payment on its …
https://www.osc.ny.gov/state-agencies/audits/2016/05/12/public-housing-modernization-program-administration-selected-projects-outside-new-york-cityCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Compliance With the Sewage … 2019-S-54 ). About the Program New York State is rich in surface and ground water resources, with over 70,000 miles … which impair or impact the quality of State waters and, in turn, pose health risks to those who use them. Two key …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantReimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse
… the U.S. Department of Housing and Urban Development point-in-time count for New York State, for a specific day in January, homeless individuals numbered 92,091 for 2019, … year (CY) 2020, Local Districts submitted $2.1 billion in gross claims, with claims of $1.6 billion for CY 2017, $2 …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuseOversight of Sidewalk Sheds
… of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC … to promote the safety of people who visit, live, and work in the City. DOB is also responsible for the permitting and … operations. Key Findings DOB needs to be more proactive in ensuring that owners and other responsible parties comply …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsControls Over Tablet and Kiosk Usage by Incarcerated Individuals
… and rehabilitation of approximately 31,000 individuals in its custody at 44 facilities throughout the State. The … an account created on the Provider’s website. Individuals in specialty populations are allowed limited access to two … tablet shall be returned to the Provider, as outlined in Department Directives. Facility employees are responsible …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individualsDebt – 2023 Financial Condition Report
… assets and grants. New York State Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2022-23, the … 2018-19. $55.9 billion of State-Supported debt, as defined in State law, an increase of $2.7 billion or 5 percent since … voter approval. $63.9 billion of State debt reported in accordance with Generally Accepted Accounting Principles …
https://www.osc.ny.gov/reports/finance/2023-fcr/debtRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… and other balances that could be invested longer term in investments allowable by law. Accelerate Collection and … other entities. Develop procedures for making deposits in a timely manner to ensure funds are protected and earning … these payments can be approved by the governing board in time to avoid late payment charges. Consider using online …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsValley Stream Central High School District – Capital Assets (2025M-16)
… followed, which led to missing and inaccurate information in the District’s inventory system, assets that could not be … assets totaling $455,096 had key information missing in the inventory report, including missing or incorrect model … that 29 assets, which were all identified as disposed of in the District’s inventory record and had replacement costs …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Mattituck Fire District – Claims Audit (2025M-48)
… claims from being paid. A proper claims audit ensures that all claims are subjected to an independent, thorough and … and approved. Generally, the Board must audit and approve all claims against the District before directing the … $1.5 million. Audit Summary The Board did not ensure that all nonpayroll disbursements were appropriate, adequately …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48