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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
… Tax revenues of $8.1 billion in June were stronger than expected, and collections for the … fiscal year were $748.5 million higher than projections in the Enacted Budget Financial Plan, according to the … higher than projected. “Tax collections were robust in the first quarter of the fiscal year, exceeding …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-state-cash-reportOpinion 93-30
… do so, the cost of the transportation is a county charge. You ask whether the cost incurred by a village in …
https://www.osc.ny.gov/legal-opinions/opinion-93-30DiNapoli: College Student Loan Debt Doubled in New York Over Last Decade
… of 112 percent. “New Yorkers from all walks of life have found higher education the path to a more satisfying and … DiNapoli said. “New Yorkers saddled with 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
… lower than projections from the Enacted Budget. Spending for local assistance programs totaled $32.2 billion and was …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportOpinion 95-13
… school district purpose, in lieu of using the proceeds to pay principal and interest on the bonds, if the bonds do … were issued, those proceeds must be applied only to the payment of the principal and interest on the … Although section 165.00 provides several exceptions to certain of the requirements of paragraph a (see Local …
https://www.osc.ny.gov/legal-opinions/opinion-95-13Opinion 89-44
… VILLAGE JUSTICE -- Acting Justice (reporting requirement to the State Comptroller) STATE COMPTROLLER -- Justice Court … COURT ACT, §2021: Acting village justices are required to file a monthly report with the Justice Court Fund of the … reporting. You ask if acting village justices are required to file a monthly report with the Justice Court Fund of the …
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 … made by the State and its departments prior to payment in order to prevent and detect fraud waste and improper …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesDiNapoli: State Tax Revenues $3 Billion Below Last Year
… lower than last year, according to the monthly State Cash Report released by New York State Comptroller Thomas P. … a multi-billion-dollar shortfall in state tax revenues for the fiscal year despite the November numbers,” DiNapoli …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearDiNapoli Releases Annual IDA Report
… increases in property values and construction costs have contributed to rising IDA project values, which reached … $6.6 million in expenditures, the highest total of any IDA in FYE 2023. IDAs reported 215 new projects, of which the Finger Lakes had the most of any region at 44 projects, followed by Long Island (37), …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportMedicaid Program – Claims Processing Activity October 1, 2018 Through March 31, 2019
… Objective To determine whether the Department of Health’s eMedNY system … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period October 1, …
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)
… Bowmansville Volunteer Fire Association, Inc. is located in the Town of Lancaster in Erie County. The Fire Company, which has a five-member … to a portion of a fire protection district located in the Town of Lancaster. The Town paid the Company …
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
… – those who live, work, and travel in New York State – have a safe, efficient, balanced, and environmentally sound … on Interstates 81 and 495. The Department did not have a Memorandum of Understanding with any State or local agency occupying space in the Department’s …
https://www.osc.ny.gov/state-agencies/audits/2019/06/20/welcome-center-and-rest-area-planning-and-implementationMedicaid Program – Medicaid Overpayments for Medicare Advantage Plan Services
… Generally, Medicaid is the secondary payer, and covers any financial balances that are not covered by the Plans … $25,300, leaving $152,235 to be recovered. The Department does not enforce the CARC requirement on claims. Of 108 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-advantage-plan-servicesMedicaid Program – Maximizing Drug Rebates for Health and Recovery Plans
… of the drug rebate function. Take steps to invoice any remaining uncollected drug rebates from HARP encounters. …
https://www.osc.ny.gov/state-agencies/audits/2018/06/22/medicaid-program-maximizing-drug-rebates-health-and-recovery-plans