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DiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… meet the moment by adopting comprehensive risk mitigation strategies and effective AI governance frameworks that … the risks involved with some AI products – and the strategies to reduce or eliminate those risks – has not kept …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationMaximizing Incentives for Individuals With Disabilities
… Objective To determine whether the Office of Mental Health (OMH) has … New York Employment Service System (NYESS) and the Ticket to Work (TTW) program to promote and place individuals with a disability in competitive employment. The audit covered the period from …
https://www.osc.ny.gov/state-agencies/audits/2022/08/30/maximizing-incentives-individuals-disabilitiesOpinion 92-51
… This opinion represents the views of the Office of the State … AGENCIES -- Officers and Employees (reimbursement for expenses incurred by member's spouse) PUBLIC OFFICERS AND … You state that the travel was for the purpose of attending out-of-town meetings of or with, among other entities, an …
https://www.osc.ny.gov/legal-opinions/opinion-92-51DiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… The East Ramapo Central School District continues to face … district’s progress with implementing recommendations made in previous audits in August 2011 and July 2013 . Auditors … follow-up report shows some progress has been made, too many major budget problems remain. Moving forward, careful …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsDiNapoli: State Fiscal Year 2021-22 Tax Revenues $3.3 Billion Over Final Projections
… Tax collections for State Fiscal Year (SFY) 2021-22 totaled $121.1 billion — … York State Comptroller Thomas P. DiNapoli. Tax collections for SFY 2021-22 were $38.8 billion higher than the previous … than the most recent forecast; $724 million set aside for public employee health insurance costs; $843 million was …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-fiscal-year-2021-22-tax-revenues-33-billion-over-final-projectionsDiNapoli: Erie Community College Audit Reveals Lax Oversight by Board
… providers a total of $440,000 without using requests for proposals (RFP) or other required competitive processes; … contracts with eight professional service providers for services totaling $342,000, as required; and Financial … spending, public authority financial data and information on 50,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-erie-community-college-audit-reveals-lax-oversight-boardHudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
Hudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-hudson-falls.pdfChanges in FDIC Deposit Insurance Coverage for Noninterest-Bearing Transaction Accounts
Changes in FDIC Deposit Insurance Coverage for Noninterest-Bearing Transaction Accounts
https://www.osc.ny.gov/files/local-government/publications/pdf/FDIC_depositinsurance.pdfAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… to its practice of not adjusting its billing to account for amended premiums reported by insurance carriers. The Department also lacked a method for carrying prior period balances forward to subsequent …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… on insurance carriers in proportion to their reported premiums. Certain fees paid by self-insurers and for bonded vehicles reduce the assessable expenses. Key … to administering the Acts. However, we identified areas for improvement. For example, the Department could better …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityHealth, Department of
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/department-health.zipHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… Law (Insurance Law), FFI tax proceeds are generated from a tax, generally at a rate of 2 percent that is imposed … insurer will collect and remit FFI tax proceeds to the New York State Department of Financial Services, which … disbursed FFI tax proceeds totaling $332,504 in 2023 and 2024. Audit Summary District officials did not properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsExamination of Penalties and Interest Payments
… when insurance carriers exceed the time limits established in the Law for such payments. The WCB may impose a penalty on … However, auditors found NYSIF paid more than $4.1 million in penalties and interest for making late medical and … strategies to reduce the amount of late payments resulting in penalties and interest. … The objective of our examination …
https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-paymentsNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Follow-Up) (2022-F-30) 30-Day Response
To assess the extent of implementation of the three recommendations included in our initial audit report, Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Report 2020-S-34).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f30-response.pdfNew York State Health Insurance Program - Payments by Empire BlueCross for Hospital Services for Ineligible Members (2019-S-32) 180-Day Response
To determine whether Empire BlueCross paid hospital claims for members who were not eligible. The audit covered the period January 1, 2014 through December 31, 2018.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s32-response.pdfBolton Central School District - Fund Balance Management (2018M-249)
… Adopt annual budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249State Agencies Bulletin No. 257
… Purpose To explain the use of deduction code 373 CSEA Critical … Illness Insurance Program Affected Employees Employees in Bargaining Units 02, 03, 04, 35, 41, 42, 47, 79, 87 and 97 … action is required; CSEA will submit transactions directly to OSC. Questions Employees may contact the administrator of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/257-new-insurance-program-csea-membersCity of Corning – Foreign Fire Insurance Funds (2017M-143)
… Purpose of Audit The purpose of our audit was to examine the City’s use of foreign fire insurance (FFI) … June 23, 2017. Background The City of Corning is located in Steuben County and has a population of approximately … $34,822 in FFI funds. Key Finding The Finance Director did not prepare or file the 2015 and 2016 FFI annual reports with …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-corning-foreign-fire-insurance-funds-2017m-143State Agencies Bulletin No. 1158
… Purpose To notify agencies of a change in the narrative description for NYSCOPBA Permanent Life Insurance (Code 541). Affected Employees Employees in Bargaining Units 01 and 21 with Deduction Code 541 … Deduction mailbox. … To notify agencies of a change in the narrative description for NYSCOPBA Permanent Life …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1158-change-narrative-description-new-york-state-correctional-officers-andOpinion 89-15
… MUNICIPAL LAW, §209; VOLUNTEER FIREFIGHTERS' BENEFIT LAW, §30: Any loss or damage to, or expenses incurred in the … to the "definite sum" requirement is found in section 30(12) of the Volunteer Firefighters' Benefit Law (VFBL). Under section 30(12), the contract is generally required to provide that …
https://www.osc.ny.gov/legal-opinions/opinion-89-15