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DiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap

… As school budget planning continues over the next few weeks, we may see additional districts deciding to seek voter …

https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-cap

Cost-Saving Ideas: Containing Employee Health Insurance Costs

… the right coverage for your employees. Offer Cash Payment In Lieu of Health Benefits For employees who have coverage … cost of premiums, and employees increase their take-home pay. Determine the potential savings of the plan by surveying … a stop-loss policy from an insurer to cover catastrophic healthcare costs above a certain amount. Contact other local …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costs

UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59 (Follow-Up)

… Payments for Medical Services Designated By Modifier Code 59 (Report 2013-S-82 ). Background The New York State … that indicate the medical services performed. Modifier code 59 is used to indicate that a provider performed a … paid for medical services designated with modifier code 59 that were not distinct and independent from other …

https://www.osc.ny.gov/state-agencies/audits/2017/12/27/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59-follow

Preferred Source Contracting (Follow-Up)

… and economic opportunities for these groups. The Office of General Services (OGS) is the State’s central procurement … - of these contracts were actually for digital printing, a service the Procurement Council has specifically excluded … taken steps to establish criteria within its designation agreement with NYSID for reviews going forward but have not …

https://www.osc.ny.gov/state-agencies/audits/2017/11/09/preferred-source-contracting-follow

Mental Health Education, Supports, and Services in Schools (Follow-Up)

… City Department of Education (DOE), the nation’s largest school system, serves approximately 907,000 students at approximately 1,600 elementary, middle, and high schools (excluding charter schools). DOE … health and its relation to physical health to enhance student understanding, attitudes, and behaviors that promote …

https://www.osc.ny.gov/state-agencies/audits/2024/05/08/mental-health-education-supports-and-services-schools-follow

UCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual

… as needed. Ensure that expenses reported on the CFR match the expenses reported on the financial statements. …

https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manual

Oversight of Adult Protective Services Programs (Follow-Up)

… services for adults (over age 18) who, because of a mental or physical impairment, are unable to meet their … monitoring, linkages with other service providers (e.g., health, mental health, aging), and assistance in obtaining … APS activities meet State standards, the Bureau conducts Practice Reviews (Reviews) of each APS provider. Upon …

https://www.osc.ny.gov/state-agencies/audits/2023/08/10/oversight-adult-protective-services-programs-follow

County of Oneida – County Clerk (2025M-110)

… requires the Clerk to submit remittances to the County Commissioner of Finance (Commissioner) within five days following the close of each … timely manner, the Clerk did not always remit funds to the Commissioner in a timely or accurate manner. We determined …

https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110

City of Mechanicville – Financial Oversight (2025M-78)

… [read complete report – pdf] Audit Objective Did the City of Mechanicville (City) Mayor and officials provide adequate oversight of financial operations? Audit Period January 1, 2022 – … including the Finance Department. The Commissioner of Finance (Commissioner) is responsible for keeping proper …

https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78

Montauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)

… $696 for 29 instances of overlapping shifts. Had the Chairman of the Board (Chairman), who was responsible for … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and … initiate corrective action. Pursuant to Section 181-b of New York State Town Law, a written corrective action plan …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153

DiNapoli: NYC DOE Faces Significant Challenges in Closing COVID Achievement Gap

… pandemic has widened the achievement gap that exists for students across the nation. Unprecedented federal funding … of New York with an opportunity to begin closing that gap for the more than one million students attending New York … DOE’s FY 2022 budget reached $37.7 billion and accounts for more than 38% of the city’s total expenditures. Even …

https://www.osc.ny.gov/press/releases/2021/09/dinapoli-nyc-doe-faces-significant-challenges-closing-covid-achievement-gap

DiNapoli: NYC Health + Hospitals Confront Tough Fiscal Outlook as Washington Moves to Cut Health Care Spending

… visits. DiNapoli’s report found that H+H targeted $2.2 billion in savings from strategic initiatives for FY 2024 but achieved just over $1.1 billion. Most of this (96%) … includes the Essential Plan. As of September 2025, the NYC Department of Social Services estimated that 950,000 …

https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-health-hospitals-confront-tough-fiscal-outlook-washington-moves-cut-health-care-spending

Accounts Payable Advisory No. 72

… Subject: Updated Guidance for Land Acquisition Payments Reference: Guide to Financial Operations Chapter XII.6.B – Land Acquisition Payments Guidance: Guide to Financial Operations Chapter XII.6.B – Land Acquisition Payments (formerly “Paying for the Purchase …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-payments

City of Cohoes – Purchasing (2014M-192)

… of Audit The purpose of our audit was to examine the City’s purchasing process for the period January 1, 2013 through March 31, 2014. Background The City of Cohoes is located in Albany County and has approximately 16,200 residents. The City is governed by the City Council which comprises an …

https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192

Herricks Union Free School District – Fuel Card Purchases (2014M-321)

… fuel purchases during the audit period. The current fuel vendor did not deduct taxes from invoices because the … audit period. Coordinate with the District’s current fuel vendor to remove federal, State and local sales and use taxes …

https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321

Town of Homer – Conflict of Interest (2022M-148)

… report – pdf] Audit Objective Determine whether any Town of Homer (Town) officials had prohibited interests in Town … Key Findings One Board member is the president and owner of a welding company which provided repair work to the Town, … $8,571, during our audit period. As president and owner of the welding company, the Board member had a prohibited …

https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148

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