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Non-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… and implementing a unified mass transportation policy for New York City and Dutchess, Nassau, Orange, Putnum, Rockland, … complete preventive maintenance or the required New York State inspections. The 76 sampled vehicles required 345 …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followTown of Lockport – Building Permit Fee Collections (2025M-56)
… Building Inspector (Inspector) properly manage building permit fee collections? Audit Period January 1, 2023 – June 18, 2024 Understanding the Audit Area A building permit is an official document issued by a local government − … own local rules and regulations and establishes building permit fee (permit fee) amounts which vary based on property …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56State Comptroller DiNapoli Releases Audits
… (2021-S-18) The New York State Health Insurance Program (NYSHIP), administered by Civil Service, provides health … The Empire Plan is the primary health insurance plan for NYSHIP, serving about 1.1 million members. Civil Service …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsDiNapoli: State Medicaid Needs to Stop Paying Bills That Federally Funded Plans Should Cover
… health care plan, such as the Essential Plan or Medicare, should have paid. These shortcomings are … plans. Medicaid Paying Costs That Should Be Covered By Medicare Most individuals receiving Medicaid are required to apply for federally-funded Medicare at age 65. Under DOH’s supervision, local …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-state-medicaid-needs-stop-paying-bills-federally-funded-plans-should-coverDiNapoli: NYC Facing Larger Budget Gaps Amid Slowing Economic Growth and Rising Costs
… New York City’s budget gaps may reach as high as $10 billion … their localities, according to a report released today by State Comptroller Thomas P. DiNapoli on the updated financial … by the city in November (November Plan). “In recent years, New York City has used better-than-projected revenues to …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-facing-larger-budget-gaps-amid-slowing-economic-growth-and-rising-costsDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… an accessibility project to install elevators and make a platform comply with the Americans with Disabilities Act, Transit’s design neglected to raise the platform edge for passengers using wheelchairs. The mistake …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysOpinion 96-23
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (towns not exempt from) -- … broad exemption to towns, or other municipalities (except in certain instances counties) from the statutory court fees … which clerks are required to charge or collect. This is in reply to an inquiry from your office requesting an opinion …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Audit Finds Construction Delays in Public Housing Program Across New York State
… delays. Auditors found: $300,000 in funds was approved for a Kingston project in August 2002. The project included … approximately $4.67 million in funding was available for a project that included roofing, window replacements and … disagreed with the audit’s findings. Their full response is included in the final audit. Read the report Public …
https://www.osc.ny.gov/press/releases/2016/05/audit-finds-construction-delays-public-housing-program-across-new-york-stateComparison of PFRS Benefits
… full benefits at 62 or with reduced benefits between age 55 and 62 (see Reductions for Early Retirement below). … full benefits at 62 or with reduced benefits between age 55 and 62 (see Reductions for Early Retirement below). … full benefits at 62 or with reduced benefits between age 55 and 62 (see Reductions for Early Retirement below). …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsMedicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations
… applying the administrative costs in determining MCO premium rates. Our audit covered the period January 1, 2011 … disadvantaged and/or have special health care needs. The New York State Medicaid program is administered by the … For the State fiscal year ended March 31, 2015, New York’s Medicaid program had approximately 7.1 million …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-careState Comptroller DiNapoli Releases Audits
… Department of Health: Medicaid Program, Managed Long Term Care Premium Rate Setting (2015-S-30) Two managed care … and Finance: Controls Over the Collection of the Public Safety Communications Surcharge (2016-S-84) The department …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0Town of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… and reports? Audit Period January 1, 2024 – January 31, 2025 We extended our audit period back to December 31, 2018 … that, if implemented, will improve the Town’s management of financial operations and reporting. Town … for outstanding bonds and notes; and pertinent schedules of supplemental information. 2 Refer to Appendix C …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68State Comptroller DiNapoli Releases Audits
… audits have been issued. Department of Agriculture and Markets: Oversight of the Farm-to-School Program … Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund, and the Fund for Reopened … code errors totaling nearly $3.85 million. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… of Civil Service: New York State Health Insurance Program: CVS Health – Accuracy of Drug Rebate Revenue Remitted to the … The Department of Civil Service contracted with CVS Health to administer the Empire Plan’s prescription drug … program for the period Jan. 1, 2014 through Dec. 31, 2018. CVS Health was required to negotiate agreements with drug …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-auditsDiNapoli: CUNY Students Need Better Access to Required Courses to Help Improve Graduation Rates
… Several students indicated they would like to talk to an advisor during registration but, based on the number of … hours are varied enough to meet student needs; Improve advisor training to keep them up to date on degree requirements; and …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-cuny-students-need-better-access-required-courses-help-improve-graduation-ratesOpinion 92-32
… A town may purchase an historically significant railroad depot located within the town and immediately reconvey the depot, for fair and adequate consideration, to an historical … of surplus town funds to purchase an historical railroad depot located within the town, under the following …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Oversight of the Title Insurance Industry
… Services (DFS) adequately monitors the State’s title insurance industry (Industry). The audit scope covers the … About the Program DFS is responsible for regulating all insurance in New York State, including title insurance. Title insurance protects the property owner and …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryState Comptroller DiNapoli Releases Audits
… conditions. Department of Financial Services – Virtual Currency Licensing (2022-S-18) The Department of Financial … nearly 3,000 financial institutions, including 21 virtual currency licensees with assets totaling more than $175 … related to the application for and supervision of virtual currency licenses in the state, creating the risk that …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… were unable to determine the appropriateness of an online shopping membership totaling $420 and they were unable to …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… of Warehouse Space (2019-S-1) OGS has made progress in reducing leased warehouse space, having evaluated 29 leased warehouses, resulting in: the consolidation of 14, liquidation of nine, square footage reduction for three, and no changes in the remaining three. The initiative realized cost savings …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-audits