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New York’s Economy and Finances in the COVID-19 Era (February 18, 2021)
… Trends More Than 1.7 Million New York Adults Suffer from Food Scarcity New York ranks seventh among all the states in the percentage of adults who are experiencing food scarcity, at 14 percent compared to the 11 percent … and early February. (The Census Bureau refers to either “food scarcity” or “food insufficiency” to characterize these …
https://www.osc.ny.gov/reports/impact-covid-19-february-18-2021Public Health – 2023 Financial Condition Report
… Total Medicaid Spending Reaches Record High of $92 billion, a 10 Percent Increase State … to other income limits). Medicaid Enrollment Reaches Record Heights Individuals covered by the State Medicaid … Medicaid or the Child Health Plus (CHP) Program, without access to affordable coverage and with incomes at or below …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthOversight of Juvenile Detention Facilities (Outside New York City)
… oversees 19 local detention facilities: five specialized secure, six secure, and eight non-secure. These local detention facilities are operated by …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityAdministration of the CityFHEPS Program for Department of Homeless Services Shelter Residents
… identified and receive Shopping Letters, and that shelter exits are recorded and reported accurately. DSS does not have …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/administration-cityfheps-program-department-homeless-services-shelter-residentsSt. Mary’s Hospital for Children, Inc. – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on St. Mary’s CFR for the calendar year ended December 31, 2019 and certain expenses … to as the SED preschool cost-based program. During calendar year 2019, St. Mary’s served approximately 131 … Teacher, Evaluations, 1:1 Aides, Related Services, and Early Intervention. However, payments for services under …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/st-marys-hospital-children-inc-compliance-reimbursable-cost-manualDiNapoli: Money Earmarked for Highway and Bridge Infrastructure Siphoned Off
… longer serves its original purpose of directly paying for road and bridge projects. Transfers to pay for debt surpassed …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-money-earmarked-highway-and-bridge-infrastructure-siphoned-offDiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… the cost allocated to that district in the past year’s budget, the actual expenditures associated with providing … excess money to each district every fiscal year. DiNapoli’s auditors discovered officials did not comply with these … A 2009 audit of Orleans/Niagara BOCES by the Comptroller’s office revealed similar findings. DiNapoli made a series of …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsDiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… exchange for liability relief, technical assistance, and tax credits from the state. The program is an alternative to …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programDiNapoli: Managed Care Companies Wasting Millions in State Medicaid Dollars
… discovered more than $1.1 million in payments from Jan. 1, 2011 through Dec. 31, 2014 that should not have been …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-managed-care-companies-wasting-millions-state-medicaid-dollarsOpinion 91-36
… issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (use of village park trust fund moneys to develop facilities in town park) PARKS AND RECREATION -- Joint Parks (use of village … Whether park land fees imposed upon subdividers by a newly … used to finance additional facilities in an existing town park located in the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Opinion 91-15
… issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (authority of newly incorporated village to assess park land fee upon subdivision plat already so assessed by … a town has approved a subdivision plat and collected a park land fee from the developer, and the area then becomes …
https://www.osc.ny.gov/legal-opinions/opinion-91-15Opinion 90-49
… trivial or inappreciable as to fall within the doctrine of de minimis . [Emphasis added] The Court went on to state that …
https://www.osc.ny.gov/legal-opinions/opinion-90-49DiNapoli Releases Report on 30-Day State Budget Amendments
… budget appropriately lower tax collection estimates in the Financial Plan for state fiscal year 2014-15 but increase the … discretion over spending, including $4.55 billion from financial settlements, and attach major policy issues to … budget appropriately lower tax collection estimates in the Financial Plan for SFY 201415 but increase the Executives …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-releases-report-30-day-state-budget-amendmentsDiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… found nearly half of the claims that they sampled (15 of 31) were incorrectly coded as discharges in the eMedNY … The state Department of Health allowed more than $15 billion in improper Medicaid payments over the course of …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionTransformation of the MTA
… Transportation Authority (MTA) established a working plan for implementing Transformation with completion dates and the … Plan (Plan) that resulted in improved service levels for the customer, process efficiencies, and cost reductions. … support services.” The roadmap consultant was responsible for 25 deliverables such as developing an inventory of IT …
https://www.osc.ny.gov/state-agencies/audits/2025/08/08/transformation-mtaHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… achieved. HCR contracts with Local Administrators (LAs) to manage the HCV program at the local level. This … and contribute to HCR’s Unrestricted Net Position (UNP). LAs must conduct physical HQS inspections of each unit under …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingMonitoring of Construction Management
… construction management contracts to ensure they meet the terms and requirements, and if the oversight and … construction management contracts to ensure that the terms and requirements are met, and that costs are supported … construction management contracts to ensure they meet the terms and requirements and if the oversight and …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
… Program (HCV), the Section 8 Performance-Based Contract Administration Program (PBCA), and the COVID Rent Relief … Program HCV the Section 8 PerformanceBased Contract Administration Program PBCA and the COVID Rent …
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingOrleans County – Court and Trust Funds (2014M-043)
… then delivered to the County Treasurer for safekeeping. To carry out this responsibility, the Treasurer must develop …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043DiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… since March 2021 that the overall monthly year-over-year growth dipped below double-digits. “Local sales tax … continue to show positive results, but the lower growth in June bears watching,” DiNapoli said. “The slowdown … 24 counties, along with a possible return to more typical growth rates after the dips and rebounds caused by the COVID …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022