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Medicaid Program – Medicaid Claims Processing Activity October 1, 2017 Through March 31, 2018
… in excess of permitted limits; and $360,651 was paid for clinic and inpatient claims; $357,020 was paid for drugs …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/medicaid-program-medicaid-claims-processing-activity-october-1-2017-through-march-31-2018Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140DiNapoli: Employment Among Mothers in NYC Improves, But Unemployment Remains Higher Than Pre-Pandemic Levels
… “New York City mothers are having a tougher time getting work compared to other women around the country,” DiNapoli … DiNapoli’s report compares the unemployment and labor force participation rates of mothers in New York City before, … for city moms was 68.8%, well above the 2019 rate of 62.2%. Employment outcomes vary by race and ethnicity. Black …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-employment-among-mothers-nyc-improves-unemployment-remains-higher-pre-pandemic-levelsDiNapoli: Fiscal Stress May be Looming for Glens Falls
… The city of Glens Falls’ financial condition has declined due to burdensome … the burden on the tax-paying citizens of the city of Glens Falls,” Mayor John Diamond said. DiNapoli’s report noted, over the past decade, Glens Falls’ revenue has not kept pace with expenditures. From 2002 …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fiscal-stress-may-be-looming-glens-fallsDiNapoli Releases August State Cash Report
… which was $221 million lower than the latest projections, $958 million lower than Enacted Budget projections, and $3.3 …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-august-state-cash-reportOpinion 88-48
… equipment by certain public authorities); (solicitation of competition for) PUBLIC AUTHORITIES -- Competitive Bidding … it is generally advisable for the Authority to solicit competition for such procurements. You ask whether the … substantial part in the United States, its possessions or territories). While General Municipal Law, §§101 and 103 …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Opinion 92-16
… -- Powers and Duties (rental of home as office) REAL PROPERTY -- Leases (payment of rental to town officers); (by town from volunteer fire company) TOWNS -- Powers and Duties (lease of office … also ask whether a town may lease office space from the private volunteer fire company with which the town has a …
https://www.osc.ny.gov/legal-opinions/opinion-92-16IX.7 Overview – IX. Federal Grants
… The record keeping for individual grants is designed to conform to the provisions of the … Customer Contracts (CA), Project Costing (PC), and Grants (GM). The ESA model will be used for federal … ESA allows onboarded agencies to actively manage their grants within these modules. In addition, expenditures will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewThe Construction Industry in New York City: Recent Trends and Impact of COVID-19
… Middlesex, Monmouth, Morris, Ocean, Passaic, Somerset, Sussex and Union; and Pike County in Pennsylvania. 5 New York …
https://www.osc.ny.gov/reports/osdc/construction-industry-new-york-city-recent-trends-and-impact-covid-19New York City Department of Homeless Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc.
… Objective To determine whether the New York City Department of Homeless Services (DHS) is … 2023. About the Program DHS, an administrative unit of the New York City Department of Social Services (DSS), is the … services for eligible homeless families and individuals in New York City and for providing fiscal oversight of the …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/new-york-city-department-homeless-services-oversight-contract-expenditures-church-avenueImplementation of Suicide Prevention Task Force Recommendations
… made by the New York State Suicide Prevention Task Force to facilitate greater access, awareness, collaboration, … State convened the New York State Suicide Prevention Task Force (Task Force). The Task Force comprised a diverse group of experts … made by the New York State Suicide Prevention Task Force to facilitate greater access awareness collaboration …
https://www.osc.ny.gov/state-agencies/audits/2025/12/16/implementation-suicide-prevention-task-force-recommendationsMedicaid Program – Claims Processing Activity April 1, 2021 Through September 30, 2021
… Objective To determine whether the Department of Health’s (Department) … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period from April … To determine whether the Department of Healths Department …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-claims-processing-activity-april-1-2021-through-september-30-2021Project Tracking Systems and Economic Assistance Program Evaluations
… ESD programs be evaluated periodically to ensure they are meeting their goals and fulfilling ESD’s mission. Key … its economic assistance programs to ensure they are meeting their intended goals and furthering ESD’s mission. … programs to assess performance and ensure programs are meeting desired outcomes. Identify additional economic …
https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluationsMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services (Follow-Up)
… Hospitals use International Classification of Diseases (ICD) procedure codes on their claims to report mechanical … ventilation services. When hospitals use a specific ICD procedure code to report a patient received 96 … we identified; remind hospitals to use the proper ICD procedure code that represents the duration of time the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-services-followMedicaid Program – Claims Processing Activity October 1, 2021 Through March 31, 2022
… third-party health insurance; $8.9 million was paid for clinic, practitioner, inpatient, managed care, and laboratory …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-claims-processing-activity-october-1-2021-through-march-31-2022Empire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network
… special items according to the terms of its contract with Long Island Health Network and, if not, whether Empire … by standard fee schedules. Under Empire’s contract with Long Island Health Network (LIHN), which covered ten hospitals on Long Island, Empire paid about $180.5 million for 158,305 …
https://www.osc.ny.gov/state-agencies/audits/2019/11/29/empire-bluecross-improper-payments-special-items-billed-hospitals-within-long-island-healthLocal Government Ethics
… Local Government Ethics – A.8505 (Thiele) – Relates to conflicts of interest of municipal officers and employees, … ethics and boards of ethics; permits local codes of ethics to prohibit activities expressly permitted by article 18 of … Relates to conflicts of interest of municipal officers and employees …
https://www.osc.ny.gov/legislation/local-government-ethics-1Otsego County – Court and Trust Funds (2025-C&T-4)
… 15 actions that improperly remained in the Treasurer’s custody that he should have turned over to the State …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4DiNapoli: Housing Discrimination Complaints Languish at NYC Commission on Human Rights
… of CityFHEPS Program for Department of Homeless Services Shelter Residents Oversight of Homeless Shelters …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-housing-discrimination-complaints-languish-nyc-commission-human-rightsOpinion 90-35
… 615; 1A Antieau, Municipal Corporation Law, §10.31; cf . Swift v Mayor , 83 NY 528; Jones v City of Binghamton , 26 …
https://www.osc.ny.gov/legal-opinions/opinion-90-35