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Prompt Payment Interest Report FY 2017-2018, May 2018
This report identifies the number of late payments, the number of days to process late payments, the amount of interest paid and the reasons for the delays.
https://www.osc.ny.gov/files/reports/special-topics/pdf/prompt-payment-interest-2017-18.pdfDiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… Comptroller Thomas P. DiNapoli. The investigations of "priority 1" complaints against nurses – which can include … misconduct. Complaints are rated on a scale of priority 1 to 4, with "priority 1" being the most serious. SED receives about 6,000 …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-departmentMedicaid Program – Medicaid Claims Processing Activity October 1, 2017 Through March 31, 2018
… Emergency Program claims that were billed in excess of permitted limits; and $360,651 was paid for clinic and …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/medicaid-program-medicaid-claims-processing-activity-october-1-2017-through-march-31-2018Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Opinion 92-6
… repair of town highway equipment to the clerk's husband who owns a repair shop. The clerk's duties include keeping … the repair of town highway equipment to the clerks husband who owns a repair shop …
https://www.osc.ny.gov/legal-opinions/opinion-92-6Opinion 93-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Fire Protection Contracts (article 5-G of the General Municipal Law does not provide authority for) … village may enter into an agreement pursuant to article 5G of the General Municipal Law under which the village would …
https://www.osc.ny.gov/legal-opinions/opinion-93-6DiNapoli: Increase in Older Inmates Challenges New York's Prison System
… New York's prison population is decreasing, but the number of inmates age 50 and over rose … data detailing inmate health care costs by age groups is not readily available in New York, DiNapoli's report found … New Yorks prison population is decreasing but the number of inmates age 50 and over rose …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-increase-older-inmates-challenges-new-yorks-prison-systemDiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… will allow New York City to maintain budget balance in the coming fiscal year, but the city faces significant … to show resilience, supporting relatively strong revenues in the near-term,” DiNapoli said. “Still, the city faces … Federal funding is anticipated to decline to $10.4 billion in FY 2024 (from $11.7 billion in FY 2023) and decline to …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesDiNapoli: Employment Among Mothers in NYC Improves, But Unemployment Remains Higher Than Pre-Pandemic Levels
… were unemployed in 2022 compared to 3.4% nationally. Black mothers in the city are the hardest hit, facing an … other support services for mothers and families.” DiNapoli’s report compares the unemployment and labor force … and Hispanic mothers came down from 2021 to 2022. DiNapoli’s report raises concerns that the historic unemployment gap …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-employment-among-mothers-nyc-improves-unemployment-remains-higher-pre-pandemic-levelsMedicaid Program – Claims Processing Activity October 1, 2020 Through March 31, 2021
… designated as the primary payer instead of another insurer; $1 million was paid for practitioner, clinic, …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-claims-processing-activity-october-1-2020-through-march-31-2021DiNapoli: Audits Reveal Millions in Lost Revenue for Local Water Systems
… Audits of municipal water systems estimate local governments are losing millions of dollars in revenue due to water loss, inaccurate meters or improper billing, according to a report issued today by State … Audits of municipal water systems estimate local governments are …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-audits-reveal-millions-lost-revenue-local-water-systemsNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc.
… (ICL) to ensure reported costs are allowable, supported, and program related. The audit covered the period from July … the agency responsible for providing transitional housing and services for eligible homeless families and individuals in New York City (City) and for providing …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteMedicaid Program – Claims Processing Activity April 1, 2020 Through September 30, 2020
… were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit … the period April 1, 2020 through September 30, 2020 and certain claims going back to April 7, 2015. About the … for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse providers for their …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-claims-processing-activity-april-1-2020-through-september-30-2020Medicaid Program – Claims Processing Activity October 1, 2019 Through March 31, 2020
… reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with … eMedNY computer system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible … claims that were billed in excess of permitted limits. By the end of the audit fieldwork, nearly $2.1 million of the …
https://www.osc.ny.gov/state-agencies/audits/2020/10/20/medicaid-program-claims-processing-activity-october-1-2019-through-march-31-2020Oversight of Selected Aspects of Traffic Controls
… vehicular traffic on the streets, highways, bridges, and waterways of New York City’s transportation network. The …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsDiNapoli Releases August State Cash Report
… $898 million, or 3 percent, from the same period last year to a total of $28.9 billion, according to the state cash report issued today by State Comptroller … Budget Financial Plan issued in May. This is primarily due to lower than expected personal income tax (PIT) collections, …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-august-state-cash-reportNew York City Department of Homeless Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc.
… (CAMBA) to ensure reported costs are allowable, supported, and program-related. The audit covered the period from July … the agency responsible for providing transitional housing and services for eligible homeless families and individuals in New York City and for providing fiscal …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/new-york-city-department-homeless-services-oversight-contract-expenditures-church-avenueOpinion 88-48
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Not Requiring … for purchases of equipment by the Western Finger Lakes Solid Waste Management Authority. However, in order to assure that equipment purchases are made in …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Opinion 92-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … LAW, §802(2)(c): A town board may enter into an agreement for the payment of reasonable rental to a town officer who … Whether a town may agree to pay rent to the town tax collector clerk justice and supervisor for the …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Otsego County – Court and Trust Funds (2025-C&T-4)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether Otsego County (County) officials have established appropriate controls to safeguard and … The purpose of our review was to determine whether Otsego County County …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4