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Village of Cato – Water Financial Operations (2023M-145)
… effectively managed the financial operations of the water fund. Key Findings The Board and officials did not effectively manage the financial operations of the water fund, establish adequate reserves or develop long-term … in unauthorized billing adjustments were made. Of 464 water bills reviewed (totaling $134,852), 71 bills had …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Town of Rutland – Water and Sewer Charges (2025M-30)
… of the billing process reviewed quarterly billing reports to help ensure meter readings, estimated readings and …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Opinion 2002-1
… of the program. We do not see any compelling reason to depart from the literal language of the statute. Accordingly, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-1DiNapoli: NYC Finances Strong But Slowing Economy Presents Risks
… economy given current developments. To their credit, Mayor de Blasio and the City Council have prudently increased the city’s reserves in recent years.” In January, Mayor de Blasio released his preliminary executive budget for …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-nyc-finances-strong-slowing-economy-presents-risksDiNapoli: Audits Find More Than $1 Million of Waste in New York's Medicaid Program
… $61,711 in overpayments to providers because of incorrect Medicare coinsurance, copayment or deductible amounts. “The … pays each managed care organization (MCO) a monthly premium for every Medicaid recipient enrolled in the plan, … a separate report, DiNapoli’s auditors examined Medicare Part C claims for services rendered to Medicaid recipients …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audits-find-more-1-million-waste-new-yorks-medicaid-programDiNapoli: Wall Street Bonus Pool Reaches Record High of $47.5 Billion in 2024
… in Midtown and purchased another nearby building (250 Park Ave) to add to its portfolio. Twenty-one other major …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-wall-street-bonus-pool-reaches-record-high-475-billion-2024DiNapoli Releases Profile of New York's Small Business Owners
… and greater income potential were the primary reasons they started their business. Over 80% cited flexible hours, … the business community including the Business Mentor NY program that provides free business mentorship to … which New York business owners who serve in the National Guard or Reserve, along with honorably discharged former …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersDiNapoli: Central New York Economy Slowly Improving
… The Central New York economy is starting to rebound from the Great Recession thanks to a wealth of locally educated young adults, a technically … workforce and a relatively low cost of living, according to a profile of the region released today by New York State …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingNew York’s Economy and Finances in the COVID-19 Era
… Shows Ongoing Financial Insecurity for New Yorkers Nearly 30 percent of all New York households expect a loss of … Nearly 30 percent of all New York households expect a loss of …
https://www.osc.ny.gov/reports/covid-19-september-16-2020DiNapoli Calls for Transparency From Companies Regarding Affordability Concerns
… — our identities, interests, locations, credit histories, medical conditions, sexual interests, and religious and … in “phantom debt” that can lead lenders to extend credit without knowledge of borrowers’ full existing liability. Use … Decisions DiNapoli also filed shareholder proposals with insurance companies Humana Inc. and The Cigna Group, calling …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-calls-transparency-companies-regarding-affordability-concernsUnited HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… Orthopedic Associates of Long Island, LLP waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the … school district employees and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering a range of services from inpatient …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandCourse Offerings
… City University of New York (CUNY) is effectively matching course offerings to student demand. Our audit covered the … there is no system-wide policy specifying when additional course sections should be added. Instead, departments at each … officials at the five senior colleges and were told that course schedules are established using enrollment data from …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsNYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by NYSARC, Inc. – NYC … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by NYSARC Inc NYC …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases State Audits and Examinations
… needed. State Education Department (SED): Spotted Zebra Learning Center, Inc., Compliance with the Reimbursable Cost … for reimbursement. State Education Department: North Country Kids Inc., Compliance with the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinationsDiNapoli: NYC Pre-K Special Education Provider Claimed Nearly $3 Million In Ineligible Expenses
… for reimbursement, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Schools for … Special Education Itinerant Teacher (SEIT) programs in New York state that provide one-on-one instruction for … for reimbursement according to an audit released today by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-nyc-pre-k-special-education-provider-claimed-nearly-3-million-ineligible-expensesDiNapoli: End of Continuous Medicaid Enrollment Requirement Poses Risks to State Financial Plan
… continuous Medicaid coverage in March 2023, New York state began the process of redetermining eligibility for every enrolled individual. An analysis by State Comptroller Thomas P. DiNapoli found this “unwinding” … ending continuous Medicaid coverage in March 2023 New York state began the process of redetermining eligibility for …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-end-continuous-medicaid-enrollment-requirement-poses-risks-state-financial-planState Comptroller DiNapoli Releases School District Audits
… properly manage fund balance and reserves. As a result, real property taxes were higher than necessary. The board and …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Office of Addiction … needs assessment or social impact study to identify the number or location of individuals in need of problem gambling treatment services. As such, the audit was unable to determine whether OASAS had a …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-auditsCUNY Bulletin No. CU-387
… Strike/Discip Fine 409 CUNY Disciplinary Fine 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 582 CUNY SS/Med …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-387-salary-increases-cuny-employees-international-allianceSmall Businesses and the Economic Recovery: Work in Progress
… Reporting Negative Effect from COVID-19 Pandemic, New York vs. U.S., May 2020–October 2021 Source: U.S. Census Bureau, … Change in Monthly Average Business Applications, New York vs. U.S., 2006–2021 Source: U.S. Census Bureau, Business …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progress