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Vestal Fire Department – Financial Activities (2014M-265)
… June 30, 2014. Background The Vestal Fire Department is a volunteer organization located in the Town of Vestal in … protection services to the Town. The Department, which is governed by a 19-member Board of Directors, is made up of four fire company Stations, each of which is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Using Open Book New York
Join us for a demonstration of Open Book New York and learn how to access public municipal financial data for your own analysis. We will highlight the various reports available in Open Book New York and discuss potential uses of the data.
https://www.osc.ny.gov/files/local-government/academy/pdf/using-open-book-new-york-12-14-22.pdfDiNapoli Releases New Tool for Monitoring NYC 311 Complaints
… Non-emergency 311 calls have increased dramatically in New York City since the COVID-19 pandemic. To increase … dashboard that will let people see service requests in their neighborhood and help identify where resources may … new tool, DiNapoli released a report highlighting trends in NYC311 service requests over the past five years. “New …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-new-tool-monitoring-nyc-311-complaintsSUNY Bulletin No. SU-138
… and agency procedures. Affected Employees SUNY employees in 21P and CAL positions Effective Date(s) Effective 8/23/07, paychecks dated 9/19/07 Eligibility Employees in 21P positions as of 8/23/07 and CAL positions as of 9/1/07. OSC Actions in Pay Period 11L Automatic Restoration of Contract Pay After …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-138-restoration-contract-pay-and-additional-pay-suny-21pDiNapoli: NYC Projects Surplus in the Current Year but Faces Budget Risks in the Years Ahead
… but the city faces significant budget gaps and risks in the coming years, according to a report released today by … budget gaps projected for fiscal years 2020 through 2022. In addition, the city faces the prospects of future risks, … economy is still strong, it appears more vulnerable than in recent years." New York City added 715,000 jobs between …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-nyc-projects-surplus-current-year-faces-budget-risks-years-aheadDiNapoli: Federal Tariffs and Other Actions Hurt Tourism and NY Exports
… New York had one of the steepest drops of any state in international tourism in 2025, with overseas travelers falling 3% — a loss of over … visitors means less spending and a smaller number of jobs in hotels and restaurants. The impact is most acute for areas …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-federal-tariffs-and-other-actions-hurt-tourism-and-ny-exportsXI.10 Third Party Contracting - Contracting "for" the State – XI. Procurement and Contract Management
… contract, an IT services contract or a contract for cleaning services). In these cases, a state agency contracts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi10-third-party-contracting-contracting-stateDiNapoli: Farms Generate $4.8 Billion for New York's Economy
… New York state's farms generated $4.8 billion in revenue, with 15 agricultural products ranked in the top five nationwide, according to a report released … and grapes. The report found New York's U.S. rankings rose in 2017 compared to 2011 in milk, snap beans and maple syrup. …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-farms-generate-48-billion-new-yorks-economyRestrictions on Consecutive Hours of Work for Nurses (Follow-Up)
… of implementation of the five recommendations included in our initial audit report Restrictions on Consecutive Hours … Nurses (RNs) and Licensed Practical Nurses (LPNs) in non-emergency situations. The Law applies to RNs and LPNs who provide direct patient care in hospitals, nursing homes, treatment centers, and other …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/restrictions-consecutive-hours-work-nurses-followDiNapoli: Farms Generated $5.7 Billion for New York Economy
… New York state farms generated $5.7 billion in revenue in 2017, according to a report released today by State … DiNapoli said. “Farms generate billions of dollars in sales, provide jobs and enhance our quality of life. But … New York state farms generated $57 billion in revenue in 2017 according to a report released today by …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-farms-generated-57-billion-new-york-economyImproper Medicaid Payments for Recipients in Hospice Care (Follow-Up)
… extent of implementation of the 11 recommendations made in our initial audit report, Improper Medicaid Payments for Recipients in Hospice Care ( 2017-S-76 ). About the Program Hospice is a … However, if a Medicaid recipient is also enrolled in Medicare, Medicare is the primary payer and Medicaid is …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/improper-medicaid-payments-recipients-hospice-care-followMedicaid Program – Improper Payments for Certain Third-Party Cost-Sharing Claims
… a PR 45 cost-sharing amount. The audit covered the period from December 2020 through May 2024. About the Program The … sources of health care coverage, such as Medicare and group health plans (third-party insurers). Medicaid is … resort and, as such, providers are required to coordinate benefits with third-party insurers prior to billing Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2025/11/05/medicaid-program-improper-payments-certain-third-party-cost-sharing-claimsStatus of the Board-Approved Capital Plan for 2005-2011 (Follow-Up)
… our initial report, Status of the Board-Approved Capital Plan for 2005-2011 (Report 2008-S-48). Background Our initial … status of the project items in the Board-Approved Capital Plan for 2005-2011. We also examined whether the project items on the capital plan were starting and finishing on time and remaining within …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/status-board-approved-capital-plan-2005-2011-followDiNapoli: Potential Changes in Federal Policies Pose Risks for New York City's Budget
… New York City projects a surplus of nearly $4.2 billion in FY 2017, the largest since FY 2008, but faces uncertainty with potential policy changes in Washington, as well as slowing growth in tax collections and job creation, according to a report … New York City projects a surplus of nearly $42 billion in FY 2017 the largest since FY 2008 but faces uncertainty …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-potential-changes-federal-policies-pose-risks-new-york-citys-budgetNew York Institute for Special Education – Compliance With the Reimbursable Cost Manual (2023-S-29)
To determine whether the costs reported by the New York Institute for Special Education (Institute) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s29.pdfMedicaid Program – Improper Medicaid Payments for Misclassified Patient Discharges
… a patient was transferred to another facility may result in a lower payment than if a patient was simply discharged … status codes. Key Recommendations Review the $252,107 in overpayments and recover as appropriate. Review the … 2,017 high-risk claims totaling $28 million identified in this audit and recover overpayments as appropriate. Ensure …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-misclassified-patient-dischargesSUNY Bulletin No. SU-189
… Purpose To explain OSC’s automatic processing and agency procedures. Affected Employees SUNY employees in 21P and CAL positions Effective Date(s) Effective 8/16/2012, … Criteria Employees in 21P positions as of 8/16/12 and CAL positions as of 9/1/12. OSC Actions Automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/sp-189-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-179
… Purpose To explain OSC’s automatic processing and agency procedures. Affected Employees SUNY employees in 21P and CAL positions Effective Date(s) Effective 8/18/11, … Criteria Employees in 21P positions as of 8/18/11 and CAL positions as of 9/1/11. OSC Actions in Pay Period 11L …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-179-restoration-contract-pay-and-additional-pay-suny-21pDiNapoli: Local Sales Tax Collections Jump for Third Year
… Local sales tax collections continued to climb in 2018, growing for the third year in a row, according to a report released today by State … “Local sales tax collections grew at a faster pace in 2018 than in recent years, boosting local revenues,” … Local sales tax collections continued to climb in 2018 growing for the third year in a row according to a …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-local-sales-tax-collections-jump-third-yearMedicaid Program – Medicaid Overpayments for Medicare Advantage Plan Services
… Purpose To determine if the Department of Health overpaid health care providers’ Medicaid claims for services also … To determine if the Department of Health overpaid health care providers Medicaid claims for …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-advantage-plan-services