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DiNapoli: End of Continuous Medicaid Enrollment Requirement Poses Risks to State Financial Plan
… coverage in March 2023, New York state began the process of redetermining eligibility for every enrolled individual. … this “unwinding” may not meet projections in the Division of the Budget’s (DOB) Mid-Year Update to the Enacted Budget … the state budget. “Increased enrollment in Medicaid is one of the key reasons New York has one of the lowest rates of …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-end-continuous-medicaid-enrollment-requirement-poses-risks-state-financial-planVillage of Clayton – Claims Auditing (2021M-81)
… - pdf ] Audit Objective Determine whether the Village of Clayton (Village) Board of Trustees (Board) properly audited claims prior to payment … as required. The Board reviewed abstracts (listings of claims) but generally did not review the claims before … Determine whether the Village of Clayton Village Board of Trustees Board properly audited …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… Purpose of Audit The purpose of our audit was to determine whether the Library’s leave … methods to obtain good and services for the period of July 1, 2012 through July 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mCenter Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Purpose of Audit The purpose of our audit was to examine the Library’s budgeting practices … located in Suffolk County and is governed by the Board of Trustees which consists of five elected members. The …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Assessment and Collection of Selected Fees and Penalties (Follow-Up)
… Purpose To determine the extent of the Department of Labor’s implementation of the recommendation made in our initial report, Assessment … To determine the extent of the Department of Labors implementation of the recommendation made in our …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… included in our initial audit report, Compliance with Executive Order 95 (Open Data) (Report 2019-S-39 ). … 95 implementation was phased in beginning in March 2013, with covered entities required to be in full compliance by … provide the Office of Information and Technology Services with a catalogue of its publishable State data, along with a …
https://www.osc.ny.gov/state-agencies/audits/2021/08/27/compliance-executive-order-95-open-data-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… included in our initial audit report, Compliance With Executive Order 95 (Open Data) (Report 2019-S-65 ). … 95 implementation was phased in beginning in March 2013, with covered entities required to be in full compliance by … the Office of Information and Technology Services (ITS) with a catalogue of its publishable State data, along with a …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/compliance-executive-order-95-open-data-followHillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… of our audit was to examine the Library’s claims process for the period July 1, 2015 through October 31, 2016. … The Hillside Public Library of New Hyde Park (Library) is a school district public library is located in Nassau … did not approve 13 claims totaling $27,143, and quotes or purchase orders, invoices and receiving reports were not …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175DiNapoli: Erie County Medical Center Paid Over $670,000 in Improper and Questionable Incentives and Bonuses
… of dollars in payments that should not have been paid or for which they could not provide proper justification,” … the ongoing physician bonus program. Their full response is included in the report. Read the report , or go to: … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-erie-county-medical-center-paid-over-670000-improper-and-questionable-incentives-and-bonusesPipeline Safety Oversight (Follow-Up)
… incidents involved evacuations, road closures, a business closure, and other situations that left businesses and …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/pipeline-safety-oversight-followManagement of the Student-School Matching Algorithm (2022-N-7)
To determine whether New York City Public Schools (NYCPS) adequately managed selected aspects of the admissions process and the student-school matching algorithm used in high school admissions.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22n7.pdfOpinion 99-16
… depository bank has requested that the town execute the model security and custodial agreements prepared by the … and Procedures, Appendix E). Paragraph 6(a) of this model custodial agreement provides that the local government … a third party. It is our opinion, however, for the reasons set forth below, that a town may include an indemnification …
https://www.osc.ny.gov/legal-opinions/opinion-99-16Caneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… manner to enable informed decision-making by the board of fire commissioners, prevent fraud or misappropriation of funds, comply with reporting requirements and maintain … and proper financial management, oversight by the board of fire commissioners and taxpayers, and the protection of …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118Opinion 91-1
… LOCAL LAWS -- Competitive Bidding (cannot create exception for public work under county contract) -- Preemption … COOPERATION -- Competitive Bidding (cooperative bidding for public work) PUBLIC CONTRACTS -- Purchases Through County or State (exception not applicable to contracts for public work) GENERAL MUNICIPAL LAW, §§103, 119-o; …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Public-Private Partnerships Potentially a "Good Option" but Financial Risks for Taxpayers Must Be Addressed
… As New York state grapples with cost-effective solutions for its estimated $250 billion in infrastructure needs over … offer as well as the underlying financial risks associated with forming those partnerships, according to a report … As NYS grapples with costeffective solutions for its estimated $250 billion …
https://www.osc.ny.gov/press/releases/2011/01/public-private-partnerships-potentially-good-option-financial-risks-taxpayers-must-be-addressedDiNapoli: Brooklyn Leads NYC’s Economic Recovery
… recovery that outpace the rest of New York City and point to a strong rebound for the city’s most populous borough, according to an analysis released today by New York State Comptroller … gradually improved, however, Brooklyn is showing a return to its pre-pandemic job growth. To help the borough bounce …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-brooklyn-leads-nycs-economic-recoverySelected Management and Operations Practices – BuildSmart NY/Executive Order 88
… Objectives To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by … 8, 2020 was to provide clean, low-cost, and reliable energy consistent with its commitment to the environment and … vibrant New York through customer partnerships, innovative energy solutions, and the responsible supply of affordable, …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88DiNapoli: Troy Housing Authority IT Worker Arrested for Secretly Running Private Business on Housing Authority Time
… time is for public work, not to subsidize one’s private business,” DiNapoli said . “Mr. Chen allegedly collected his public salary while working for his private business clients. My thanks to Rensselaer County DA Donnelly … system but was rarely seen in the office. A joint investigation was carried out by the State Police, DiNapoli’s …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-troy-housing-authority-it-worker-arrested-secretly-running-private-business-housingValue of Industrial Development Agencies' Projects Increase Nearly 50 Percent Over Past Decade
… have increased by 48 percent since 2009, while the number of active projects has declined by six percent over the same … P. DiNapoli. “IDAs reported an increase in the total value of active IDA projects for 2019, continuing an upward trend … the last decade,” said DiNapoli. “The reported number of net jobs gained as a result of these projects has hovered …
https://www.osc.ny.gov/press/releases/2021/06/value-industrial-development-agencies-projects-increase-nearly-50-percent-over-past-decadeDiNapoli Appoints Senior Budget and Policy Staff
… complex budget,” DiNapoli said. “As the taxpayer watchdog, my office is responsible for providing an independent and fact-driven analysis of the …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-appoints-senior-budget-and-policy-staff