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Opinion 91-31
… rabies treatment for individual injured within the town) PUBLIC HEALTH LAW, §§2140, 2144, 2145: A town is not legally obligated under Public Health Law, §2144 to reimburse a private hospital for …
https://www.osc.ny.gov/legal-opinions/opinion-91-31DiNapoli: State Missing Out on Millions in Medicare Payments for Kidney Patients
… Department of Health (DOH) could have saved the Medicaid program as much as $146 million over a six-year period if it … who meet certain eligibility requirements get the Medicare benefits to which they are entitled, according to an audit … states need to take every initiative to defray Medicaid program costs." Medicaid is a federal, state, and locally …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-state-missing-out-millions-medicare-payments-kidney-patientsDiNapoli: Former Riverside Treasurer Embezzles $80K
… and cheated village taxpayers,” said DiNapoli. “Too often my office finds public funds that have gone missing because … Steuben County District Attorney Baker for working with my staff to hold this individual responsible for her …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kDiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… services and 238 service goals established by agencies. “My office developed a comprehensive data tool to increase …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencySouthwestern Central School District – Claims Audit (2025M-34)
… corrective action. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our … and determined that 230 claims 86 percent totaling $65 million should not have …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… [read complete report – pdf] Audit Objective Did Bayport Blue Point Union … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingEssex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… Essex County Industrial Development Agency (ECIDA) Board of Directors (Board) properly approve and monitor projects … development agencies (IDAs) are established by special act of the State Legislature to advance the job opportunities, … economic welfare, health and general prosperity of the people of New York State. IDAs provide financial …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mDiNapoli Says Wall Street May Still Have a Good Year Given Strong Start
… Wall Street’s profits were strong in the first half of 2015 at $11.3 … faces volatile financial markets and an unsteady global economy,” DiNapoli said. “After years of downsizing, the … industry continues to be a major contributor to the city’s economy and a large contributor to the state and city …
https://www.osc.ny.gov/press/releases/0215/10/dinapoli-says-wall-street-may-still-have-good-year-given-strong-startEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)
… of 3 recommendations made in our audit report NYS Health Insurance Program Empire BlueCross BlueShield …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughXI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… of the discount on the applicable invoice(s) . For more information see Chapter XII, Section 4.F - Proper Invoice and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesMedicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… Purpose To determine the extent of implementation of the two … providers for ambulatory surgery services provided to New York State Medicaid recipients. For the period from … $1,309,960. Of the two prior audit recommendations, both have been implemented. Other Related Audit/Report of Interest …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followState Agencies Bulletin No. P-847
Repay Sal Withheld Under the Sal Withhold Program to Emp in NU 01 & 61 & Trans Code Paback LSP
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-847.pdfCorning City School District – Claims Auditing (2023M-105)
Determine whether the Corning City School District (District) claims auditor properly audited and approved claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/corning-city-school-district-2023M-105.pdfMonthly Transaction Report - February 2023
The New York State Common Retirement Fund (CRF) invests with external managers to meet its public equity allocation.
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/february-2023.pdfMonthly Transaction Report - December 2022
The New York State Common Retirement Fund (CRF) invests with external managers to meet its public equity allocation.
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/december-2022.pdfMonthly Transaction Report - November 2022
The New York State Common Retirement Fund (CRF) invests with external managers to meet its public equity allocation.
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/november-2022.pdfMonthly Transaction Report - January 2023
The New York State Common Retirement Fund (CRF) invests with external managers to meet its public equity allocation.
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/january-2023.pdfOntario County Four Seasons Development Corporation – Procurement (2021M-197)
Determine whether Ontario County Four Seasons Development Corporation (Corporation) officials used a competitive process to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/ontario-county-four-seasons-development-corporation-2021-197.pdfBriarcliff Manor Union Free School District - Procurement (2020M-173)
Determine whether Briarcliff Manor Union Free School District (District) officials used a competitive process to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/briarcliff-manor-2020-173.pdfMonthly Transaction Report - August 2022
The New York State Common Retirement Fund (CRF) invests with external managers to meet its public equity allocation.
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/august-2022.pdf