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Improper Overlapping Medicaid and Essential Plan Enrollments (2020-S-66)
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s66.pdfCapital Asset Management (2022-S-32) 180-Day Response
To determine whether the Office of General Services is adequately overseeing selected agencies and related entities to ensure that they have proper inventory controls in place to safeguard assets and that they are properly reporting capital assets.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s32-response.pdfCybersecurity Risk Management – Part 1
This webinar will walk through key aspects of the risk management process, including defining what cybersecurity risk is and discussing information security models and internal and security controls that can be implemented to help mitigate those risks.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-risk-management-100224.pdfSales Tax Vendor Registration (2020-S-40)
To determine whether the Department of Taxation and Finance has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40.pdfCapital Asset Management (2022-S-32)
To determine whether the Office of General Services is adequately overseeing selected agencies and related entities to ensure that they have proper inventory controls in place to safeguard assets and that they are properly reporting capital assets.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2022-S-32.pdfState Public Health Emergency Medical Stockpile (2023-S-14)
To determine what steps DOH and OGS have taken during the procurement process for medical equipment for public health emergencies to ensure usability of the equipment purchased and whether DOH and OGS have managed and maintained—in function
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s14.pdfDiNapoli Releases State Cash Report
… in June were stronger than expected, and collections for the first quarter of the fiscal year were $748.5 million … tax receipts were $606 million higher than projections for the month. Overall growth of 7.7 percent from the … estate and gift taxes. Total tax receipts of $20.6 billion for the quarter were $1.9 billion higher than the same period …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-state-cash-reportOpinion 93-30
… and Duties (liability for the cost of transportation to county jail) COUNTY SHERIFF -- Powers and Duties (transportation of … and Duties (liability for the cost of transportation to county jail) CORRECTION LAW, §500-c; COUNTY LAW, §657-a: If, …
https://www.osc.ny.gov/legal-opinions/opinion-93-30DiNapoli: College Student Loan Debt Doubled in New York Over Last Decade
… debt more than doubled during the last decade, growing to $82 billion from $39 billion, an increase of 112 percent. … all walks of life have found higher education the path to a more satisfying and secure life. But many who take out … college debt have less disposable income and often have to push off buying a home or saving for the future. Such …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-college-student-loan-debt-doubled-new-york-over-last-decadeDiNapoli Releases July Cash Report
… the first four months of the State’s fiscal year came in $17.7 million lower than the Division of the Budget’s … sources and the one-shot nature of billions of dollars in settlement proceeds, it is important to closely monitor … year progresses to ensure the state’s fiscal picture stays on track.” Tax receipts of $25.3 billion through July 31 were …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportOpinion 95-13
… of whether the bonds have "call" provisions. In the case of non-callable bonds, the proceeds would be retained to …
https://www.osc.ny.gov/legal-opinions/opinion-95-13Opinion 89-44
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VILLAGE JUSTICE -- Acting Justice (reporting requirement to the State …
https://www.osc.ny.gov/legal-opinions/opinion-89-44XII.2 Expenditure Policies – XII. Expenditures
… made by the State and its departments prior to payment in order to prevent and detect fraud, waste, and improper spending. As a result of this constitutional and statutory responsibility, the State … has outlined policies, procedures, and guidance for Business Units when making payments to vendors doing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesDiNapoli: State Tax Revenues $3 Billion Below Last Year
… State tax receipts in November were higher than expected by the Division of the Budget (DOB), but collections through … year, according to the monthly State Cash Report released by New York State Comptroller Thomas P. DiNapoli. Tax … year at the same time. The higher balance is driven partly by receipts from short-term borrowing that DOB anticipates …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearDiNapoli: Audit Finds Counties Are Not Checking Prices and Scales at Retailers
… of 10 counties found that some did not adequately test the accuracy of retail prices or test scanners, scales and devices used to price, weigh or measure goods at grocery stores, gas stations … for goods when counties do not ensure retail pricing is accurate, and weighing and measuring devices are tested. …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-audit-finds-counties-are-not-checking-prices-and-scales-retailersDiNapoli Releases Annual IDA Report
… or over $4 billion, from the prior year, according to an annual report released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportProcurement Practices
… assurance that funds are spent appropriately, are in the best interest of the State, and adequately safeguard … of New York public higher education system. Specializing in research and medicine, Buffalo serves more than 31,000 students and employs more than 2,500 faculty on its three campuses. In support of its mission, Buffalo …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesMedicaid Program – Claims Processing Activity October 1, 2018 Through March 31, 2019
… fieldwork, the Department removed 22 of the providers from the Medicaid program, entered into settlements with 6 …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/medicaid-program-claims-processing-activity-october-1-2018-through-march-31-2019Bowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… conduct a comprehensive audit of all the bills prior to payment as required. Company officials issued inherently high …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialWelcome Center and Rest Area Planning and Implementation
… to ensure its customers – those who live, work, and travel in New York State – have a safe, efficient, balanced, and … on interstate highways. The Rest Area Plan, last issued in July 1998, is the Department’s comprehensive Statewide … our audit fieldwork, several Welcome Centers were opened in fall 2018. Three of them (Western, Capital Region, and …
https://www.osc.ny.gov/state-agencies/audits/2019/06/20/welcome-center-and-rest-area-planning-and-implementation