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Comptroller DiNapoli Releases State Audits
… Aspects of Discretionary Spending (2013-S-10) CDTA did not have formal policies that outlined whether certain types of discretionary expenses were proper, what would be considered reasonable amounts for such expenditures, and what documentation would be required to demonstrate that …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsOpinion 88-10
… pursuant to bids submitted prior to that date (1982 Opns St Comp No. 82-353, p 447; 1982 Opns St Comp No. 82-233, p 293; 1981 Opns St Comp No. 81-316, p … or a political subdivision from the tax ( Manhattan & Queens Fuel v County of Nassau , 113 AD2d 595, 497 NYS2d 843, …
https://www.osc.ny.gov/legal-opinions/opinion-88-10Opinion 2003-7
… Law §277[4][c]; Twin Lakes Development v T own of Monroe , 300 AD2d 573, 752 NYS2d 546; Long Clove v Town of Woodbury , …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Opinion 2007-4
… to establish fund for annual payments under ambulance services agreement) REAL PROPERTY -- Sale (use of proceeds to … fund to be used over the course of several fiscal years to finance appropriations for the consideration due under annual … also requires moneys in the general fund to be used to finance appropriations for the current fiscal year (Village …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Audit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… State Development Corporation (ESDC) spent $211 million on an advertising contract to promote economic development … Auditors calculated that ESDC spent more than $25,000 on advertising for each of the promised jobs. Auditors also … of outreach efforts. Auditors also noted that spending on advertising did not produce the outcome of increasing the …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contractComparison of ERS Benefits
… Below is a comparison of Employees’ Retirement System (ERS) benefits by tier. Tiers 3 & 4 Tier 5 Tier 6 Membership … 6. Service Retirement Pension Benefit Calculation — Most ERS members are covered under the Article 15 Retirement Plan … FAE × years of service beyond 30 For information on other ERS retirement plans, refer to our Publications page . …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsDiNapoli: Audits Find $70 Million in Dubious Claims, Persistent Medicaid Billing System Failures
… reimbursed providers for excessive services, including 41 dental exams for one patient over three years and identified … the same as non-APG claims. Most of the payments were for dental procedures totaling $17.5 million. Medicaid limits dental cleaning and dental exam services to twice per year, …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audits-find-70-million-dubious-claims-persistent-medicaid-billing-system-failuresOversight of Undistributed Child Support Funds
… Purpose To determine if the Office of Temporary and Disability … guidance are sufficient for local social service districts to effectively reduce undistributed child support balances … To determine if the Office of Temporary and Disability …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… provided to Empire Plan members. United contracts with in-network (participating) providers who agree to accept … Members pay a nominal co-payment to the participating provider for the services rendered. Members may also choose to receive services from out-of-network (non-participating) providers. United reimburses …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… 700 State and federal contracts annually and processes voucher payments to those contractors. The Institute has … of costs or other supporting documentation to accompany voucher submissions. As such, the Institute has insufficient … importantly, its practice of reviewing only one monthly voucher claim for every two-year period provided very limited …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsEmpire BlueCross BlueShield – Controls Over Payments for Special Items
… identified implant overpayments totaling $894,315 (over 300 percent more than the $208,993 that Empire recovered). …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsOversight of the Home Delivered Meals Program
… Objective To determine whether the New York City Department for the Aging (DFTA) effectively oversees the provision of … own meals. DFTA is the City agency primarily responsible for addressing public policy and service issues for the aging. As of 2019, there were over 1.76 million …
https://www.osc.ny.gov/state-agencies/audits/2022/01/20/oversight-home-delivered-meals-programOversight of Disability Services
… York has adequately provided access to campuses, programs, and services to students with disabilities. The audit covered the period from July 2018 through June 2021 and our observations of accessibility through October 2022. … 64 institutions (14 of which are University Centers and Doctoral Degree Granting Institutions), including …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-servicesDivision of Housing and Community Renewal Bulletin No. DH-16
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for … Date(s) Paychecks dated 5/04/05 Background Chapter 9 of the Laws of 2005 implements the agreement between the State of New … To inform agencies of OSCs automatic processing and to provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-16-april-1-2005-salary-and-location-pay-increasesState Agencies Bulletin No. 719
… Purpose To explain OSC’s automatic processing of the increase to base salary and the ending of Security Enforcement … To explain OSCs automatic processing of the increase to base salary and the ending of Security Enforcement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/719-march-31-2007-salary-increase-and-ending-other-payments-certainGreat Neck Park District – Capital Assets (2025M-27)
… significant investment of resources, and these assets need to be actively managed to ensure that they are adequately protected. Detailed … tag equipment or record tag information on the inventory list. We reviewed all 30 equipment assets purchased during …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27Town of Lewis – Records and Reports (2025M-17)
… the Program The Supervisor, as chief fiscal officer, is responsible for receiving, disbursing and retaining … financial condition and make sound financial decisions is limited. In addition, the improper allocation of certain …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17DiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
… to ensure survivors of human trafficking receive the services and assistance available to them, according to an … with shelter, medical and mental health care and legal services, but better monitoring of social services offices and service providers by OTDA, along with …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-traffickingState Comptroller DiNapoli Releases Audits
… issued. Empire State Development – COVID-19 Pandemic Small Business Recovery Grant Program (2023-S-10) Empire State … federal COVID-19 support. ESD awarded the entirety of the $760 million allocated for small businesses to 40,842 … (Preschool Special Education Audit Initiative) – Jackson Child Development Center, Inc.: Compliance With the …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… network user accounts or properly manage permissions for 517 user accounts in the student information application by … be insufficient. Fine Fire District – Board Oversight (St. Lawrence County) District officials did not adequately …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-audits