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Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Follow-Up)
… Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Report 2018-S-71 ). About the … care, including nursing, physician, and counseling services; home health aides; physical and occupational … Medicare is the primary payer for Medicare-covered hospice services, while Medicaid is the payer of last resort. In …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/improper-medicaid-payments-individuals-receiving-hospice-services-covered-medicare-followDepartment of Health (Department) Examination of Travel Expenses
… Purpose The objective of our examination was to determine if the travel expenses claimed by a Department employee during … The objective of our examination was to determine if the …
https://www.osc.ny.gov/state-agencies/audits/2019/03/20/department-health-department-examination-travel-expensesCity of Lockport – Budget Review (B22-1-8)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2023. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of … New York Office of the State Comptroller City of Lockport Budget Review 2022 …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8Adequacy of 2021 Budgets - City of Saratoga Springs (S9-21-10)
… [ read complete report - pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-saratoga-springs-s9-21-10SUNY Bulletin No. SU-213
… Purpose To provide agency instructions for processing the 2014 Discretionary Award. Affected … New York and the United University Professions, provides for a one-time lump sum bonus payment distributed at the … whose employment expired prior to 07/01/14 are eligible for the payment if they are reemployed and meet the above …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-213-2014-discretionary-award-psnu-employees-represented-unitedDiNapoli: NYS Pension Fund Commits $50 Million to NY Small Business Investment Fund
… The New York State Common Retirement Fund has committed $50 … New York, State Comptroller Thomas P. DiNapoli, trustee of the Fund, announced today. “The state pension fund … The New York State Common Retirement Fund has committed $50 million to a …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-nys-pension-fund-commits-50-million-ny-small-business-investment-fundDiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… tax collections totaled $11.9 billion in the first half of 2025, an increase of 3.7% ($423 million) compared to the same … growth in collections during the first half of 2025 almost doubled that for the same period last year (1.9%) … experienced stronger growth in the first half of 2025, future revenues may become less predictable as local …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearXI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… projects, regardless of fund source, for expenditures related to: Construction or acquisition of capital …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… Thomas P. DiNapoli released an audit today identifying school districts that are not meeting all state-mandated … education (PE) requirements for students. Of the 10 school districts examined, nine did not provide an adequate … focused on 10 districts in New York during the 2016-17 school year: Baldwinsville Central School District (Onondaga …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesOpinion 90-7
… This opinion represents the views of the Office of the State Comptroller at the time it was … employees of an industrial development agency established for the benefit of the city. You ask whether, pursuant to … pursuant to Public Officers Law 18 a city may indemnify the members of an industrial development agency IDA …
https://www.osc.ny.gov/legal-opinions/opinion-90-7XVI.3.K Interim Reporting – XVI. Financial Reporting
… Section 2900 – Interim Financial Reporting Section 8 of the State Finance Law requires the State Comptroller to … practices from those used in the comparable interim period of the prior year, the preceding interim period of the … Section 8 of the State Finance Law requires the State Comptroller to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingUnified Court System Bulletin No. UCS-344
… by Communication Workers of America (CWA), Local 1180 in Bargaining Unit SD. Employees represented by District Council 37 in … for tax withholding purposes, and reflected on the 2024 Form W-2 (Wage and Tax Statement). Effective Dates: Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-344-prepaid-legal-service-benefit-unified-court-system-ucsMedicaid Program – Optimizing Medicaid Drug Rebates
… Health (Department) is maximizing revenues from Medicaid drug rebates. The audit covered the period April 1, 2010 to … 2014. Background In 1990, Congress created the Medicaid Drug Rebate Program to reduce state and federal expenditures … able to recover a portion of the Medicaid prescription drug costs by requesting rebates from drug manufacturers. The …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesCompliance With Executive Order 95 (Open Data) (Follow-Up)
… initial audit report, Compliance with Executive Order 95 (Open Data) (Report 2019-S-39 ). About the Program State … 95 (EO 95), issued March 11, 2013, established an online Open Data Website ( Open Data ) for the collection and public dissemination of … initial audit report Compliance with Executive Order 95 Open Data Report 2019S39 …
https://www.osc.ny.gov/state-agencies/audits/2021/08/27/compliance-executive-order-95-open-data-followSafety of Seized Dogs (Follow-Up)
… for the humane care of seized dogs and inspect municipal dog shelters outside of New York City. The Law mandates that a dog must be seized if it: is unlicensed; poses an immediate threat to the public … identification tag while not on the owner’s premises; or is licensed but not in control of or on the property of the …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-followDiNapoli: Despite Third Straight Year of State Workforce Expansion, OT Costs Increased by $1.6 Billion in 2025
… New York State agency overtime costs increased 22.7% in 2025 for a total of $1.6 billion, while the number of overtime hours increased … 3.2% to 15,132, driven largely by separations other than retirement. Report New York State Agency Use of Overtime …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-despite-third-straight-year-state-workforce-expansion-ot-costs-increased-16-billion-2025Canisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… [read complete report – pdf] Audit Objective Did the Canisteo-Greenwood Central School District (District) Board of Education’s (Board) appointed claims auditor properly … Audit Period July 1, 2023 – June 5, 2025 Understanding the Audit Area The audit of claims is often the last line of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84State Comptroller DiNapoli Releases School District Audits
… did not appropriately approve and document overtime for non-instructional employees. As a result, there is an increased risk that overtime costs totaling $774,499 … bank transfers or electronic payment procedures nor did they segregate the treasurer’s duties or provide adequate …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Announces $50 Million Toward Small Business Relief, Job Retention
… experienced difficulty accessing the program through their bank of account. We are grateful to Comptroller DiNapoli for … help make sure the Fund’s allocation benefits New York’s “main street” businesses, it has set certain parameters with …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-50-million-toward-small-business-relief-job-retentionDiNapoli: State's Tuition Assistance Program Not Keeping Up With Inflation, Tuition Costs
… finds that New York’s Tuition Assistance Program (TAP), the state’s primary need-based grant program for college … not kept pace with inflation or rising tuition costs since the 2008-09 academic year (AY) and that undergraduate TAP … of New Yorkers attend college, but it’s falling behind the realities of today’s costs,” DiNapoli said. “Updating …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-states-tuition-assistance-program-not-keeping-inflation-tuition-costs