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Improper Fee-for-Service Payments for Services Covered by Managed Care (Follow-Up) (2020-F-8)
To determine the extent of implementation of the six recommendations included in our initial audit report, Improper Fee-for-Service Payments for Services Covered by Managed Care (Report 2017-S-74).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f8.pdfNew York City Economy Continues to Set Records
… New York City employment reached 4.55 million jobs in 2018, the highest level ever recorded, according to a … affect the pace of future growth.” The city added 820,400 jobs between 2009 and 2018, more than every state in the … Texas, Florida and New York. Still, most of the jobs added were in employment sectors, such as leisure and …
https://www.osc.ny.gov/press/releases/2019/04/new-york-city-economy-continues-set-recordsNew York State Comptroller DiNapoli and District Attorney Hoovler Announce Indictment in Medicaid Fraud Case
… in connection with a scheme to defraud the New York State Medicaid program of millions of dollars. Both were remanded … who are married to each other, stole over $3,500,000.00 in Medicaid funds from the New York State Department of Health. … have occurred through fraudulent claims submitted by two Medicaid transportation companies owned by those defendants. …
https://www.osc.ny.gov/press/releases/2025/11/new-york-state-comptroller-dinapoli-and-district-attorney-hoovler-announce-indictment-medicaid-fraudThe Securities Industry in New York City - October 2019
Despite slower global economic growth and trade tensions, pretax profits for the securities industry grew by nearly 11 percent in the first half of 2019,.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2020.pdfChange in Payroll Deductions for Service Credit Purchase (RS5526)
To change the service credit purchase amount that is being deducted from your earnings by your employer, members use form RS5526.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5526.pdfDiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… stand to lose more than $72 billion in reported deductions for income and property taxes if proposals to change the … and personal exemptions could result in higher tax bills for some New Yorkers and only modest savings for others," said DiNapoli. "Washington should proceed with …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-planIndependent Oversight: OSC's Contract Review Safeguards Public Funds
… use taxpayer money effectively and efficiently. One way the Office of the State Comptroller (OSC) exercises this … a contractor believes their firm was disadvantaged in some way, OSC can provide an independent review of their concerns. …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsDiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations
… A sampling of municipalities from across New York reveals gaps in the review of fire safety plans or evacuation procedures for public … Thomas P. DiNapoli. The audit reviewed enforcement of the state’s Uniform Fire Code in seven cities and three … A sampling of municipalities from across New York reveals gaps in the …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulationsOpinion 99-12
… Pursuant to Town Law, §202(5), the debt service costs for each extension are charged only against the benefited … the procedure by which the outstanding indebtedness issued for the water district and its extensions may be charged to … the procedure by which the outstanding indebtedness issued for the sewer districts and extensions may be charged to the …
https://www.osc.ny.gov/legal-opinions/opinion-99-12DiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… attempted tampering with public records, an E felony, in St. Lawrence County Court, after an audit and investigation by State Comptroller Thomas P. DiNapoli with St. Lawrence County District Attorney Mary Rain and the St. Lawrence County Sheriff’s office. “Ms. Sheppard thought …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsOswego School District Public Library – Selected Cash Receipts (2013M-397)
… August 31, 2013. Background The Oswego School District Public Library is located in Oswego County, and is part of … portion of a tax certiorari refund to a school district public library. The Board has not established adequate … Oswego School District Public Library Selected Cash Receipts 2013M397 …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Greenburgh Central School District – Procurement (2024M-147)
… bidding process. However, District officials did not confirm that the goods and services billed by the vendor and … bidding process However District officials did not confirm that the goods and services billed by the vendor and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147DiNapoli: ESD Falls Short in Evaluation of Nearly $2 Billion of Economic Development Programs
… Thomas P. DiNapoli. ESD spends about $1.8 billion a year in taxpayer money for loans, grants, tax credits and … they issue more than 50 quarterly and annual reports each year, which are posted on their website. However, most of …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-esd-falls-short-evaluation-nearly-2-billion-economic-development-programsDiNapoli: NYC Projects Surplus in the Current Year but Faces Budget Risks in the Years Ahead
… New York City's 2019 fiscal year (FY) surplus is expected to grow as the year progresses with … set new records," DiNapoli said. "While the FY 2019 budget surplus is likely to grow, city officials will need to … force. Despite higher labor costs, the city projects a surplus of $520 million in FY 2019 based largely on the …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-nyc-projects-surplus-current-year-faces-budget-risks-years-aheadOpinion 90-35
… -- Bidding Monetary Threshold (computation of for fuel oil) GENERAL MUNICIPAL LAW, §103: If it is known or may be … in the aggregate over $5,000 for the purchase of fuel oil during a fiscal year, the political subdivision must … what monetary threshold applies to the purchase of fuel oil by a fire district. You state that the district has …
https://www.osc.ny.gov/legal-opinions/opinion-90-35DiNapoli: Rochester Woman Arrested for Stealing $121K in Pension Checks Sent to Her Late Grandmother
… A Rochester woman, Elona Roberts, was arrested today for the alleged theft of more than $121,000 in … in addition to making cash withdrawals. Roberts was arrested this morning on charges of Grand Larceny in the … A Rochester woman Elona Roberts was arrested today for the alleged theft of more than $121000 in …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-rochester-woman-arrested-stealing-121k-pension-checks-sent-her-late-grandmotherRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… policies or procedures to properly classify individuals as independent contractors or employees. The Board did not have … the employment status of any individual considered an independent contractor to determine if he or she should be …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Monitoring and Administration of Public Protection Grant Programs
… of violent crime – such as aggravated assault, forcible rape, and robbery – in the State, excluding New York City. … deaths. Together, these two programs make up about $19.2 million of the $42.3 million in Division public protection …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programsOpinion 92-46
… (Opn No. 87-4, supra ; 1981 Opns St Comp No. 81-103, p 104). Applying these general principles here, it appears that … competitive bidding requirements (General Municipal Law, §104-b). At a minimum, these policies and procedures must … which furthers the statutory purposes of new section 104-b (General Municipal Law, §104-b[2][2]). The policies and …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Comptroller DiNapoli: Positive Financial Indicators in Middletown
… officials have helped cultivate this environment through smart budgeting and an eye towards the future. While the city …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-positive-financial-indicators-middletown