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NYC Health + Hospitals Check-Up: The Impact of COVID-19
NYC Health + Hospitals (H+H) is the largest municipal public health system in the country and New York City’s largest provider of care to Medicaid patients, mental health patients, and uninsured patients, serving more than 1 million New Yorkers within the five boroughs.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2022.pdfOversight of Provider Consolidated Fiscal Reports – Independent Living, Inc. (2019-S-60) 180-Day Response
To determine whether the Office of Mental Health ensures that costs reported by providers such as Independent Living, Inc. on Consolidated Fiscal Reports are allowable, properly calculated, and adequately documented in accordance with Consolidated Fiscal Reporting and Claiming Manual requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2020-19s60-response.pdfXI.4 Overview – XI. Procurement and Contract Management
… service agreements that support the mission of an agency by ensuring that critical services are provided. … service agreements that support the mission of an agency by ensuring that critical services are provided …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4-overviewOversight of Provider Consolidated Fiscal Reports – Independent Living, Inc.
… allowable, properly calculated, and adequately documented in accordance with C onsolidated Fiscal Reporting and … contract with the providers who offer the actual programs. In certain cases, OMH also contracts directly with providers. … December 31, 2018, ILI reported approximately $2.9 million in expenses associated with the 12 OMH programs it operated. …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/oversight-provider-consolidated-fiscal-reports-independent-living-incOpinion 91-5
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Service (payment of on town obligations in coterminous town-village) CONSTITUTIONAL LAW -- Debt Limit (calculation for a coterminous town- village) TOWNS -- Coterminous …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Newark Valley Fire District – Audit Follow-Up (2020M-30-F)
… Newark Valley Fire District – Board Oversight (2020M-30), released in May 2020. The audit determined that: There …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fNational School Lunch, Breakfast Programs – Federal Funding and New York
… (see Figure 1), with the City’s Department of Education (DOE) receiving more than 99 percent of funds. Impact In FY 2025, the DOE’s school food budget is about $620 million of which … balance is funded by another USDA program which the DOE uses to support snacks and meals for students who attend …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/national-school-lunch-breakfast-programsUpper Jay Fire District – Audit Follow-Up (2023M-24-F)
… of Review The purpose of our review was to assess the Upper Jay Fire District’s (District) progress, as of October … in implementing our recommendations in the audit report Upper Jay Fire District – Board Oversight (2023M-24), … The purpose of our review was to assess the Upper Jay Fire Districts District progress as of October 2025 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fGates Fire District – Audit Follow-Up (2024M-10-F)
… [read complete report – pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our … of Long-Term Planning (2024M-10), released in June 2024. The audit determined that: The Board of Fire … Oversight of LongTerm Planning 2024M10 released in June 2024 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fVillage of Manlius – Financial Reports (2025M-89)
… to monitor the Village’s financial operations and make strategic decisions and ensure that the required annual … monitor financial operations, make informed financial and strategic decisions, assess the Village’s financial standing … to monitor the Villages financial operations and make strategic decisions and ensure that the required annual …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89City of Mount Vernon – Audit Follow-Up (2020M-96-F)
… Review The purpose of our review was to assess the City of Mount Vernon’s (City) progress, as of July/August 2025, in implementing our recommendations in the audit report City of Mount Vernon – Financial Reporting and Oversight (2020M-96), … The purpose of our review was to assess the City of Mount Vernons City progress as of JulyAugust 2025 in …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-mount-vernon-audit-follow-2020m-96-fDiNapoli: NYS Pension Fund Commits an Additional $2.4 Billion Through Sustainable Investment Program
… Civitas Resources Inc., Peyto Exploration & Development Corp., Texas Pacific Land Corp., and Viper Energy Inc. Eleven coal and shale oil and …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nys-pension-fund-commits-additional-24-billion-through-sustainable-investment-programOpinion 91-49
… highway property) COUNTY LAW, §215; HIGHWAY LAW, §§118-a, 131-b: A county may convey an abandoned county highway by … owns fee simple title to the road bed. Highway Law, §131-b(1) provides that a county legislative body "may, when … which it has discontinued pursuant to Highway Law, §131-b. With respect to the procedures for effectuating the …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Street Construction-Related Permits
… Objectives To determine whether the New York City Department of Transportation (DOT) ensures that all … permits are required for excavations or other work on a city street or sidewalk that may cause damage to or … work performed on the streets to mitigate disruptions to City businesses, residents, and visitors caused by street …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsCopiague Union Free School District – Audit Follow-Up (2023M-150-F)
… pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess Copiague Union Free … as of January 2026, in implementing our recommendations in the audit report Copiague Union Free School District – … The purpose of our review was to assess Copiague Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/03/copiague-union-free-school-district-audit-follow-2023m-150-fDiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… announced that Oswego County adult literacy teacher William Fisher was charged with falsifying his time sheets to … for Instruction Technology and Innovation (CiTi) BOCES. “William Fisher was supposed to help adults earn their GED and … announced that Oswego County adult literacy teacher William Fisher was charged with falsifying his time sheets to …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-bocesTown of Dayton – Audit Follow-Up (2019M-221-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Town of Dayton’s (Town) progress, as of … plans and written fund balance and reserve fund policies to help guide the budget development process. The audit included nine recommendations to help improve the Town’s financial condition and financial …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fState Agencies Bulletin No. 2240
… bulletin is to notify agencies that employee participation in tax-sheltered annuity plans must be suspended while an … no longer responsible for end dating payroll deductions in PayServ to suspend an employee’s 403(b) tax-sheltered … The 403(b) deductions will be end dated systematically in PayServ. The 403(b) tax-sheltered annuity plan deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2240-suspension-403b-tax-sheltered-annuity-plans-employees-workersDiNapoli: Cohocton Town Clerk Pleads Guilty In $36,000 Theft
… Sandra Riley pleaded guilty Steuben County Court Monday to stealing $36,000 in dog license and building permit fees after an audit and … the theft of public funds. Riley, 51, pleaded guilty to grand larceny in the third degree, a Class D felony, … Sandra Riley pleaded guilty Steuben County Court Monday to stealing $36000 in dog license and building permit fees …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-cohocton-town-clerk-pleads-guilty-36000-theftDiNapoli Releases Annual IDA Report
… of $5.3 billion from the prior year, according to an annual report on IDAs released by State Comptroller Thomas P. … encouraging improvements in IDA procedures and reporting. Annual Report Performance of Industrial Development Agencies … of $53 billion from the prior year according to an annual report on IDAs released by State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-annual-ida-report