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Niagara County – Court and Trust Funds (2015M-228)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2009 through July 14, 2015. Background County officials are responsible for safeguarding court and trust funds in their care. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2009 …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Columbia County – Court and Trust Funds (2014M-353)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Jefferson County – Court and Trust Funds (2022-C&T-6)
… controls to safeguard and account for court and trust funds for the period January 1, 2019 through September … appropriate records and properly reported court and trust funds and abandoned property . However, the Treasurer … not provide the depository (bank used to hold court and trust money) with an itemized list of each court action and …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Metro-North Railroad - Response Planning for Unexpected Events (2019-S-55) 180-Day Response
To determine whether the Metropolitan Transportation Authority (MTA) Metro-North Railroad (Metro-North) has plans or procedures to address unexpected or unplanned events and whether those plans were followed, and whether the plans or procedures addressed the needs of its customers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s55-response.pdfImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Follow-Up) (2023-F-4)
To assess the extent of implementation of the 12 recommendations included in our initial audit report, Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Report 2019-S-2).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f4.pdfAmbulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Follow-Up) (2017-F-3)
To determine the implementation status of the six recommendations made in our initial audit report, Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Report 2013-S-17).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f3.pdfQuestionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (Follow-Up) (2017-F-2) 30-Day Response
To determine the implementation status of the four recommendations made in our initial audit report, Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f2-response.pdfElection Form for Sheriffs, Undersheriffs, and Deputy Sheriffs 20 Year Retirement Plan Under Article 14-B (RS5497)
NYSLRS election form for only Sheriffs, Undersheriffs, or Deputy Sheriffs directly engaged in criminal law enforcement 50 percent or more of the time.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5497.pdfMedicaid Program: Overpayments for Therapy Services and Prescription Drugs Covered by Medicare (2016-S-73) 90-Day Response
To determine if the Department of Health overpaid health care providers’ Medicaid claims for therapy services and prescription drugs that are covered by...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-16s73-response.pdfChildren’s Unit for Treatment and Evaluation - Compliance With the Reimbursable Cost Manual (2018-S-47) 90-Day Response
To determine whether the costs reported by Children’s Unit for Treatment and Evaluation on its Consolidated Fiscal Reports were properly calculated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s47-response.pdfElection Form for Sheriffs, Undersherrifs, and Deputy Sheriffs 25 Year Retirement Plan under Article 14-B (RS5495)
NYSLRS election form for only Sheriffs, Undersheriffs, or Deputy Sheriffs directly engaged in criminal law enforcement 50 percent or more of the time.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5495.pdfOversight of Career and Technical Education Programs in New York State Schools (2019-S-29) 180-Day Response
To determine whether current State Education Department (Department) career and technical education (CTE) activities are sufficient to meet high-demand, high-growth, and high-salary job market needs; and what the Department, school districts, and Boards of Cooperative Educational Services ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s29-response.pdfDiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… $85 million. The audits have led to 13 arrests and 11 guilty pleas as well as $18.6 million in …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsPension Contribution Rates to Decrease for Fiscal Year 2015-16
… being felt around the country, but New York’s pension fund is well-funded, is steadily recovering and will continue to meet its … LLC, as part of an independent actuarial review which is performed every five years. In 2012, DiNapoli directed …
https://www.osc.ny.gov/press/releases/2014/09/pension-contribution-rates-decrease-fiscal-year-2015-16XI.11.C Banking Services Contracts – XI. Procurement and Contract Management
Section 106 of the State Finance Law requires that moneys received by a state officer in his official capacity shall be deposited into a bank or trust company designated by the State Comptroller
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsMonroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Purpose of Audit The purpose of our audit was to assess the Monroe 2-Orleans Board of Cooperative … certain programs or did not have sufficient documentation to provide evidence that it had purchased licenses for these … Maintain a comprehensive software inventory list of all BOCES-owned software and the total number of …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mDiNapoli: Proposed Congressional Cuts to SNAP Program Mean More New Yorkers Without Enough Food
… and reduce the value of future benefits according to a new report by State Comptroller Thomas P. DiNapoli. The most recent available data show 1 in 8 New York households were food insecure between 2021 and 2023. Almost 3 million New Yorkers relied on SNAP as of March 2025. “The state has …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-proposed-congressional-cuts-snap-program-mean-more-new-yorkers-without-enough-foodMedicaid in New York: The Continuing Challenge to Improve Care and Control Costs, March 2015
New York’s Medicaid program is undergoing major changes, with ambitious plans for further modifications just ahead.
https://www.osc.ny.gov/files/reports/special-topics/pdf/health-medicaid-2015.pdfOpinion 2000 - 13
… that bear on the issues discussed in the opinion. FIRE COMPANY - Membership (eligibility to join second company) TOWN LAW §176-b(10): An individual who is a member of a volunteer fire company may not join a second company unless he or she first … fire department who seeks membership in a second volunteer company has automatically vacated membership in the first …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13DiNapoli Releases Economic Profile of New York's North Country Region
… Economic development in the North Country is being boosted by community-based projects led by state and community leaders to expand tourism, improve … Economic development in the North Country is being boosted by communitybased projects led by state and community leaders to expand tourism improve …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-releases-economic-profile-new-yorks-north-country-region