Search
Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Follow-Up)
… and the Plan was not “at risk” for the provision of medical services during any portion of the payment period. We … and the Plans were not “at risk” (did not pay for medical services) during the disenrollment periods. By the … and assess the impact of paying the cost of Plans’ medical expenses rather than paying capitation amounts during …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-payments-recipients-no-longer-enrolled-managed-long-term-care-partial-capitationSelect Financial Management Practices at the Office of Transportation and Parking Operations
… collected and must fall within the stated purpose of the account. However, because IFR activities are generally funded … every two years). From January 2, 2014 through April 18, 2018, TPO had 17,110 IFR expenditures totaling … we reviewed for the period of January 2, 2014 to April 18, 2018 were not properly supported. We identified control …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/select-financial-management-practices-office-transportation-and-parking-operationsChautauqua Lake Central School District – Procurement (2024M-3)
… acquiring goods and services, including using competitive bidding when required. Ensure individuals responsible for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3Village of Penn Yan – Procurement (2024M-152)
… – pdf] Audit Objective Determine whether Village of Penn Yan (Village) officials ensured Water Treatment Plant … Determine whether Village of Penn Yan Village officials ensured Water Treatment Plant WTP …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152DiNapoli: Majority of Contracts with Not-For-Profit Organizations Still Approved Late
… nonprofit sector and the people who need services,” said Reg Foster, President and CEO, United Way of New York State. …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-majority-contracts-not-profit-organizations-still-approved-lateArts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… employed 93,500 people in 6,250 establishments. These jobs had an average salary of $79,300 and generated $7.4 billion in total wages. … home to 1,921 venues, accounted for 46 percent of all jobs in the sector, far more than any other City … sector employed 93500 people in 6250 establishments These jobs had an average salary of $79300 and generated $74 …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19Opinion 92-46
… used at youth center) GENERAL MUNICIPAL LAW, §103: The purchase of kitchen utensils, furniture, books and sports … determining the competitive bidding monetary threshold for purchase contracts under General Municipal Law, §103. General … or by local law adopted prior to September 1, 1953, all purchase contracts involving an expenditure of more than …
https://www.osc.ny.gov/legal-opinions/opinion-92-46DiNapoli: MTA Capital Funding Gap May Exceed $12 Billion
… expansion projects, such as future phases of the Second Avenue Subway. Funding the capital program has been an …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-mta-capital-funding-gap-may-exceed-12-billionDiNapoli: State's Cash Position is Strong
… than the same period last year, according to the August cash report released today by New York State Comptroller … state fiscal year is nearly half over, and the state’s cash position is strong,” DiNapoli said. “Settlements have … than a year earlier. DiNapoli's office issues a state cash report every month identifying actual state revenues …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-states-cash-position-strongFederal Employment Loss in NY in 2025 – Federal Funding and New York
… steady between 113,000 and 117,000 since 2013. 1 In 2025 this stability was interrupted with a significant … 8,500 federal government jobs between January and December 2025, a decline of 7.3 percent. The sharpest decline occurred starting in October 2025, which marked the beginning of federal fiscal year …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employment-loss-ny-2025Street Construction-Related Permits (Follow-Up)
… nine recommendations included in our initial audit report, Street Construction-Related Permits (Report 2020-N-6 ). About … roadway construction permits that cover activities such as street openings, sidewalk construction, and installation of canopies over sidewalks. Street opening permits are required for excavations or other …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followLocal Government – 2021 Financial Condition Report
… took hold, allowable levy growth dropped, to a low of 1.09 percent for local governments with fiscal years beginning …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentIX.12.Q Annual ALN (Assistance Listing Number) Confirmation for Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
After the close of the SFY the OSC Bureau of Financial Reporting and Oil Spill Remediation will contact certain state agencies to confirm that disbursements for all Federal programs that they administer are accurate and correctly reported in the SFS
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12q-annual-cfda-confirmation-schedule-expenditures-federal-and-non-cash-awardsContact Update for State Agencies
… designated staff in State agencies to use our Contact Update online service. It allows them to provide and maintain … designated staff in State agencies to use our Contact Update online service …
https://www.osc.ny.gov/contact-updateOpinion 89-14
… officer may not request persons paying their taxes by mail who desire a tax receipt to include a self-addressed … officer may request that persons paying their taxes by mail and desiring a tax receipt include a self-addressed … officer shall deliver or upon request forward by mail a receipt to each person paying a tax... Subdivision (2) …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Administration of Self-Insured Workers’ Compensation Plans
… Every year, tens of thousands of New Yorkers suffer an injury or occupational illness related to their work. Almost … required to buy insurance against the cost of occupational injury and illness by using a private insurance carrier, or …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansOpinion 88-28
… that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for designation in towns) LOCAL LAWS -- Official newspaper (designation by town) GENERAL CONSTRUCTION LAW, … LAW, §70-a; TOWN LAW, §64(11): A publication must be a "newspaper" as defined in General Construction Law, §60 and …
https://www.osc.ny.gov/legal-opinions/opinion-88-28Three Indicted in Multi-State Prescription Fraud Ring
… of the Bronx, New York; Raven White, age 35, of the Bronx; and Bryan Otero, age 36, of Wood-Ridge, New Jersey, have been arrested on an indictment charging them with healthcare fraud, healthcare fraud conspiracy, and aggravated identity theft. The indictment alleges that …
https://www.osc.ny.gov/press/releases/2025/08/three-indicted-multi-state-prescription-fraud-ringHelping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… - pdf] We also released 8 letter reports to the following School Districts: Amityville [pdf] , Binghamton [pdf] , … of Audit The purpose of our audit was to determine if school districts ensured that Credit Recovery Programs (CRPs) conform to Regulations, and if the school districts adequately monitor students’ progress in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolVillage of Spencer – Financial Condition (2013M-119)
… The Clerk-Treasurer submitted an annual financial report with less cash reported than the actual balance available. …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119