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State Comptroller DiNapoli Releases Municipal & School Audits
… practice of consistently appropriating $1.4 million in fund balance over three fiscal years is, in effect, a reservation of fund balance that is not allowed … found five reserves totaling $2.3 million had balances in excess of the district’s needs. In addition, while …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsContact Us
… General Inquiries Please include the name of the division or individual that you are contacting. Phone Email Office of the New York State Comptroller [email protected] Albany … 1-877-NYSAVES 1-877-697-2837 [email protected] Division of Diversity Management (518) 473-1368 [email protected] …
https://www.osc.ny.gov/help/contact-usFiscal Stress Monitoring System
… to potential problems gives local officials and taxpayers the opportunity to be more proactive. Read the System Basics [pdf] document to learn more. Search for a …
https://www.osc.ny.gov/local-government/fiscal-monitoringState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … lead exposure in all potable water outlets as required by state law and Department of Health (DOH) regulations. … lead exposure in all potable water outlets as required by state law and DOH regulations. Auditors determined 36 of the …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Although the school board contracted with a management company to facilitate the school’s procurement of IT assets … $259,178. The treasurer did not file the 2023 foreign fire insurance (FFI) tax proceeds annual report with the State … of competition and documented the results to help provide assurance that one professional service contract totaling …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsRetirement Benefit Summary Tier 6 PFRS
… A summary of membership benefits for Tier 6 New York State and …
https://www.osc.ny.gov/retirement/members/retirement-benefit-summary-tier-6-pfrsNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Follow-Up) (2022-F-30)
To assess the extent of implementation of the three recommendations included in our initial audit report, Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Report 2020-S-34).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f30.pdfNew York State Health Insurance Program – UnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services (2020-S-7) 180-Day Response
To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed acupuncture and acupuncture-related services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s7-response.pdfNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (2020-S-17)
To determine whether CVS Health paid pharmacy claims for Empire Plan members who were not eligible.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s17.pdfReview of a sample high-risk PCard transactions and travel expenses for the State University of New York Maritime College
We examined Procurement Card Expenses related to one cardholder for the time period of January 1, 2017 through September 30, 2017. We also examined travel expen
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2019-06-07.pdfAppropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up) (2017-F-4) 30-Day Response
To determine the implementation status of the 14 recommendations made in our initial audit report, Appropriateness of Medicaid Eligibility Determined by the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f4-response.pdfDiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… alongside service performance in management reports to best evaluate goals and programming. Creating classifications …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyOpinion 91-31
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS - Town Charges (costs of … to reimburse a private hospital for expenses incurred in the treatment of an individual who was injured by a rabid animal within the town in the absence of a current certification of the existence of …
https://www.osc.ny.gov/legal-opinions/opinion-91-31Division of Housing and Community Renewal Bulletin No. DH-25
… adjustments and changes. Affected Employees Employees in Bargaining Unit 67 Effective Date(s) Paychecks dated … provides for an $800 Salary Increase for employees in graded, NS (SG 600) positions, trainees (SG 800) and … Period 1L is completed, OSC will automatically insert rows in the Job Data page to reflect the April 2007 Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-25-april-1-2007-salary-increase-employees-represented-rentOpinion 92-4
… discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (supervised physical fitness training for … realizing sufficient benefits to justify the expenditure and the cost is reasonable in relation to the benefits … The training would take place at a local health and fitness center. If the fire district may expend its …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Medicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Report 2021-S-16 ). About the … Medicaid. When Medicaid recipients are also enrolled in Medicare, Medicare becomes the primary payer and Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2025/08/13/reducing-medicaid-costs-recipients-who-are-eligible-medicare-followOpinion 96-20
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police … police department must be given to the Commissioner of the New York State Department of Criminal Justice Services within …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Oversight of Homeless Shelters (Follow-Up)
… Objective To assess the extent of implementation, as of February 2025, of the eight recommendations included in our initial audit … To assess the extent of implementation as of February 2025 of the eight recommendations included in our initial …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… the audit period? Audit Period July 1, 2023 – March 13, 2025 Understanding the Program Schools purchase a wide … variety of IT equipment, such as interactive displays and desktop computers, as well as highly portable items, such as … the inventory of IT assets. Although the Board adopted a policy that required Company employees and the managed …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36State Police Bulletin No. SP-188
… Purpose To notify the agency of a modification to Deduction Code 302. Affected Employees … and 18, represented by the Police Benevolent Association of the New York State Troopers, Inc. and employees in … dated December 12, 2018 Background At the request of the Police Benevolent Association of the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-188-modification-deduction-code-302-pba-disability-insurance