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Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… former Clerk-Treasurer were significantly deficient; the CPA issued a disclaimer of opinion and we were unable to …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47DiNapoli: MTA Financial Outlook in Precarious Balance
… lower ridership levels, the increased impact from extreme weather, potential service reductions and other factors will create escalating challenges with limited time for the authority to solve them. “The MTA is the engine that … needs to address before emergency federal funds dry up in 2025. After that, the MTA faces enormous budget shortfalls …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-mta-financial-outlook-precarious-balanceEmpire BlueCross - Controls Over Payments for Special Items (Follow-Up) (2019-F-39)
To assess the extent of implementation of the two recommendations included in our initial audit report, Controls Over Payments for Special Items.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f39.pdfOverpayments of Claims for Selected Professional Services (Follow-Up) (2013-F-14)
We have followed up on the actions taken by officials of the Department of Health (Department) to implement the recommendations contained in our audit report,
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f14.pdfImproper Medicaid Payments for Misclassified Patient Discharges (Follow-Up) (2022-F-21)
To assess the extent of implementation of the four recommendations included in our initial audit report, Improper Medicaid Payments for Misclassified Patient Discharges (Report 2020-S-8).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f21.pdfOverpayments for Services Also Covered By Medicare Part B (Follow-Up) (2015-F-4)
We have followed up on the actions taken by officials of the Department of Health (Department) to implement the recommendations contained in our audit report, O
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f4.pdfAnnual Report on Local Governments for Fiscal Year End 2023
This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2023.
https://www.osc.ny.gov/files/local-government/publications/pdf/fye2023-annualreport.pdfAnnual Report on Local Governments for Fiscal Year End 2022
This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2022.
https://www.osc.ny.gov/files/local-government/publications/pdf/fye2022-annualreport.pdfDiNapoli: Wall Street Bonuses Declined in 2010
… taxes have been prepaid. The estimate does not include stock options that have not been realized or other forms of … The profits of the broker/dealer operations of New York Stock Exchange member firms, the traditional measure of Wall … revenues to 7 percent. The member firms of the New York Stock Exchange devoted nearly 47 percent of their net revenue …
https://www.osc.ny.gov/press/releases/2011/02/dinapoli-wall-street-bonuses-declined-2010Opinion 99-7
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (in general) -- Recipients … (when fire district treasurer is proper recipient) INSURANCE LAW, §§9104, 9105: Assuming there is no special act … treasurer would be the proper recipient of foreign fire insurance tax moneys if the fire district fire department has …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Benefits Advisement Services for Individuals With Disabilities Seeking Employment
To determine if the Office of Mental Health (OMH) has effectively addressed the findings and recommendation related to benefits advisement in the New York State Employment First Commission report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s41.pdfDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… The New York State Office for the Aging (NYSOFA) failed to spend millions of dollars on … Thomas P. DiNapoli. “There are older New Yorkers waiting for services to help them remain independent and out of nursing homes, but the Office for the Aging isn’t doing enough to make sure the funding for …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsDiNapoli: Former Medical Office Manager Arrested for Scheme to Defraud the New York State Health Insurance Plan
… State Comptroller Thomas P. DiNapoli, announced the arrest yesterday of Gina Bradshaw, an officer manager for numerous … State Comptroller DiNapoli announced the arrest yesterday of Gina Bradshaw an officer manager for numerous …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-former-medical-office-manager-arrested-scheme-defraud-new-york-state-health-insurance-planUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Follow-Up)
… school district employees, and their dependents. NYSHIP’s primary health benefit plan is the Empire Plan. … to provide information on any actions that are planned to address the unresolved issues discussed in this report. …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryOpinion 2000-6
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding length of service … FIREFIGHTERS -- Service Award Program (use of foreign fire insurance taxes to fund) GENERAL MUNICIPAL LAW §§218, 219, 219-a; INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6DiNapoli and Schneiderman Announce Guilty Plea in $110,000 Health Contract Theft
… in the first degree, a Class E felony, in Albany County Court. He will repay the state $110,044 at his sentencing on … General’s Public Integrity Bureau. Prosecuting the case is Senior Counsel Darren Miller, with support from Public Integrity Deputy Bureau …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-and-schneiderman-announce-guilty-plea-110000-health-contract-theftState Agencies Bulletin No. P-817
Increase in Maintenance Rates and Rules for Determining Taxable Status of Maintenance Deductions
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-817.pdfState Agencies Bulletin No. P-949
Increase in Maintenance Rates and Rules for Determining Taxable Status of Maintenance Deducatons
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-949.pdfState Agencies Bulletin No. P-961
Pre-Shift Briefing Pay Adjustment for Certain Employees in the Security Unit (NU-01)
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-961.pdfOversight of Registered Apprenticeship Programs
… of Labor (DOL) is providing adequate oversight of registered apprenticeship programs (Programs). The audit … State. As part of fulfilling its mission, DOL oversees registered apprenticeship programs (Programs), which are … several areas that DOL should address to better oversee registered apprenticeship Programs. Specifically: DOL’s time …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programs