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New York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… Purpose To determine whether officials of United HealthCare implemented the recommendation contained … entitled New York State Health Insurance Program: Upcoding of Selected Evaluation and Management Services (Report … plan for the Program. The New York State Department of Civil Service (Department) contracts with United …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementCity of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… report - pdf ] Audit Objective Determine whether the City of Binghamton (City) properly planned and monitored the Joint … interest-free loan and securing grants to fund 27 percent of Project costs. Withholding payments to contractors to recover some of the $3.1 million in additional costs that were due to …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andDiNapoli: Lack of Oversight Delayed Access to Emergency Home Repairs for Elderly New Yorkers
… released an audit that found New York State Homes and Community Renewal’s (HCR) lax oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly (RESTORE) program contributed to …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-lack-oversight-delayed-access-emergency-home-repairs-elderly-new-yorkersNew York State Comptroller Thomas P. DiNapoli Statement on Governor's State of the State Proposals
… “Governor Cuomo put forth dozens of proposals to tackle big and small issues. His ambitious … long-term solutions.” … Governor Cuomo put forth dozens of proposals to tackle big and small issues …
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-state-state-proposalsMitchell Lama Applicants Charged $200 for Virtually No Chance of Apartment in Their Lifetime
… audits of the Mitchell Lama program and continues to find troubling flaws with its management and oversight,” … for an apartment. Auditors found copies of checks and money orders proving that eight applicants did in fact pay … management company could rule out the possibility that the money had in fact been received. The rules allow management …
https://www.osc.ny.gov/press/releases/2019/12/mitchell-lama-applicants-charged-200-virtually-no-chance-apartment-their-lifetimeExamples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the … 06856 are reprinted by permission. Sample City Statement of Revenues, Expenses, and Changes in Fund Net Assets … Nonoperating revenues (expenses): Interest and investment revenue 454,793 146,556 601,349 134,733 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsDiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… of the Executive Budget for State Fiscal Year (SFY) 2021-22, as amended by the Governor. However, risks remain … released a preliminary analysis of the Executive Budget in January. His full analysis of the Executive Budget released … being debated by Congress, New York is receiving at least $9 billion in aid from prior federal pandemic relief packages …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerNew York State Comptroller Thomas P. DiNapoli's Statement on Gov. Cuomo's State of the State
… “Gov. Cuomo’s State of the State message outlined a strong agenda for New York as … health. The Governor properly underscored the urgency of federal assistance to address the economic and revenue … and improving the election process.” … Gov Cuomos State of the State message outlined a strong agenda for New York as …
https://www.osc.ny.gov/press/releases/2021/01/new-york-state-comptroller-thomas-p-dinapolis-statement-gov-cuomos-state-statePutnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… elected by the boards of the component districts. The 2015-16 fiscal year budget totaled approximately $92.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… Purpose of Audit The objective of our audit was to assess BOCES’ multiyear planning, … Background The Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services is a public entity …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesOtsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… the 2014-15 fiscal year. Key Finding BOCES officials did not perform fundraising activity reconciliations. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraStatement from New York State Comptroller Thomas P. DiNapoli on Repeal of Affordable Care Act
… without knowing its true cost and impact, leaving millions of Americans behind with no options. New Yorkers deserve …
https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-repeal-affordable-care-actDiNapoli: Priceline Commits to Improve Gender and Racial Diversity on its Board of Directors
… New York State Comptroller Thomas P. DiNapoli today announced that the … the company agreed to formally include gender and racial diversity among the qualities it will actively seek in its …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-priceline-commits-improve-gender-and-racial-diversity-its-board-directorsDiNapoli: Percentage of New Yorkers With Mental Illness Rose as Available Psychiatric Beds Declined
… by State Comptroller Thomas P. DiNapoli, the rising need for mental health services coincided with a loss of 990 beds, … health system has mirrored these trends, with significant increases in individuals served since 2013. OMH attributes … also recently increased the Medicaid reimbursement rate – retroactive to April 1, 2022, according to OMH – for …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-percentage-new-yorkers-mental-illness-rose-available-psychiatric-beds-declinedDiNapoli: State Tax Receipts Tracking Close to Projections Through First Half of the Year
… than the state Division of the Budget (DOB) estimates in the First Quarterly Update to the SFY 2024-25 Enacted … projections and $2.9 billion higher than the same period in SFY 2023-24, reflecting, in part, the impact of wage and … which was $2 billion, or 1.8%, higher than last year for the same period, primarily due to higher education costs. …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-tax-receipts-tracking-close-projections-through-first-half-yearErie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… can be lost, stolen or misused, potentially resulting in unauthorized building access. BOCES officials: Did not … accounts in the building access system and physical badges for current BOCES employees who already had badges. Did not deactivate and could not physically locate the badges for 15 of 25 shared accounts we selected for testing. …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingNYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions
… consistent with the Paris Agreement's goals. As a result, the New York State Common Retirement Fund's (Fund) …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissionsDiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach
… and Industry Growth According to the audit, from April 2019 through August 2024: Programs operated in 58 of New …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reachImmigrants in the Labor Force - One Pager
In 2023, New York City’s 1.8M foreign-born workers aged 16+ made up 44.3% of the total labor force, 2X more than the national share of 18.6%.
https://www.osc.ny.gov/files/reports/osdc/pdf/immigrants-labor-force-one-pager.pdfImproper Managed Care Payments for Misclassified Patient Discharges (Follow-Up) (2023-F-26) 30-Day Response
To assess the extent of implementation of the five recommendations included in our initial audit report, Improper Managed Care Payments for Misclassified Patient Discharges (Report 2021-S-8).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f26-response.pdf