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Improper Fee-for-Service Payments for Services Covered by Managed Care (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Improper Fee-for-Service Payments for Services Covered by Managed Care … a monthly premium for each Medicaid recipient enrolled in managed care, and the managed care plans pay providers for …
https://www.osc.ny.gov/state-agencies/audits/2021/02/11/improper-fee-service-payments-services-covered-managed-care-followOpinion 89-23
… on the issues discussed in the opinion. REAL PROPERTY -- Lease (to State agency at less than fair and adequate … LAW, §72-h: A village may allow a State agency, by lease or license, to utilize space in the village hall … board of trustees of a village ... may sell, transfer or lease to or exchange with any municipal corporation or …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Investment Standards
… standards for investments of the New York State college choice tuition savings program and the New York achieving a … standards for investments of the New York State college choice tuition savings program and the New York achieving a …
https://www.osc.ny.gov/legislation/investment-standardsPrivacy and Security of Student Data (Follow-Up)
… included in our initial audit report, Privacy and Security of Student Data (Report 2021-S-29 ). About the … the licensing of numerous professions, certifies teachers, and administers a host of other educational programs. Its … million students, 12 Regional Information Centers (RICs), and 37 Boards of Cooperative Educational Services (BOCES). …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followDiNapoli Honors Hispanic Leaders
… Retired 1199 SEIU, UHWE Judith Aucar, Executive Director, El Centro Hispano, Inc. State Comptroller DiNapoli and … American Advancement; Judith Aucar, Executive Director, El Centro Hispano, Inc. and Yadira Ramos-Herbert, Mayor of …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-honors-hispanic-leadersCity of North Tonawanda – Audit Follow-Up (2020M-90-F)
… in August 2020. The audit determined that the Mayor and Council did not adopt structurally balanced budgets, … included 10 recommendations to help officials monitor and improve the City’s financial condition. Background The … located in Niagara County. The City has an elected Mayor and an elected five-member City Council (Council). The …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fDiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… $5.8 billion in the first quarter (January-March) of 2025, an increase of 3.2% ($180 million) compared to the same … ranging from -1% to -1.5%. Report First Quarter 2025 Local Sales Taxes Data Regional Table with Detailed … totaled $58 billion in the first quarter JanuaryMarch of 2025 an increase of 32 $180 million compared to the same …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarterTown of Alden – Town Supervisor (2024M-105)
… Town of Alden (Town) Town Supervisor (Supervisor) prepared and maintained complete and accurate accounting records and provided sufficient financial reports to the Town Board … the Town of Alden Town Town Supervisor Supervisor prepared and maintained complete and accurate accounting records and …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Excessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… equipment that are available to recipients on a monthly rental basis. Under both FFS and managed care there are typically limits (or caps) on the number of monthly rental payments—many items have 10-month caps. In accordance with Medicaid regulations, when the monthly rental payment limit is reached but the item is still needed, …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followXVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… Audit and Control Revolving Account 55300-55301 Health Insurance Revolving Account 55350 Correctional Industries … 72800 All Funds Special Emeg App Account 72350 Abandoned Property 73000 Sole Custody – General Fund 72000* Elimination … Expendable Trust Fund 20300-20301 New York Interest on Lawyer Account Fund 20350-20351 NYS Archives Partnership …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrDiNapoli Releases Climate Action Plan
… of the $210 billion New York State Common Retirement Fund Fund …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-releases-climate-action-planDiNapoli Releases Report on Nonprofit Industry
… nonprofit organizations in 2022 provided 1.3 million jobs to New Yorkers, just over 1 in 6 private sector jobs in the state. While the number of nonprofits increased … 2017-2022, they declined in New York and the number of jobs also fell by 4.1%. “Nonprofits play an important role in …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryTown of Lewis – Records and Reports (2025M-17)
… accounting records and providing financial reports to the Town Board (Board). The Supervisor assigned his duties … accounting records and preparing financial reports to an appointed Clerk to the Supervisor (Clerk). The Town’s accounting records … As a result the Board lacked reliable records and reports to effectively manage the Towns financial operations …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Transportation and Warehousing Sector – New York City Industry Sector Dashboards
… distancing measures. The pandemic accelerated an existing trend of increasing e-commerce sales; in sales tax year 2023, e-commerce accounted for 18 percent of retail taxable sales …
https://www.osc.ny.gov/osdc/reports/nyc-sectors/transportation-and-warehousingFiscal Stress Monitoring System - School Districts: Fiscal Year 2020-21 Results
This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2020-21, which ended on June 30, 2021. Fewer school districts were scored in fiscal stress in this year, but the COViD-19 pandemic and the local, State and federal responses to it had a negative
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-school-districts-fiscal-year-2020-21-results.pdfLocal Sales Tax Collections Grew Over 12 Percent in the Second Quarter of 2022
Local government sales tax collections in New York State totaled over $5.5 billion in the second quarter of 2022, an increase of 12.2 percent, or nearly $604 million, compared to the same quarter last year. April and May collections grew by 15.7 percent and 16.7 percent, respectively, while June inc
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-grew-over-12-percent-in-second-quarter-of-2022.pdfCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… the regional offices. In contrast, a divisible load is any cargo that can be separated into units of legal weight …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit report, Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followErrors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up)
… Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Report 2016-S-6 ). Background We issued … accurately excluded 340B drugs from the Medicaid Drug Rebate Program and sought appropriate rebates. Congress created the Medicaid Drug Rebate Program in 1990. The program requires drug …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/errors-identification-340b-providers-medicaid-drug-rebate-program-followDiNapoli: Tax Cap Will Drop Below One Percent in 2016
… growth for local governments will be capped at less than one percent for the 2016 fiscal year, according to a report … growth for local governments will be capped at less than one percent for the 2016 fiscal year according to a report …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016