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Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Follow-Up) (2023-F-39)
To assess the extent of implementation of the four recommendations included in our initial audit report, Medicaid Program: Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Report 2021-S-37).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f39.pdfInappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus (Follow-Up) (2019-F-20)
To determine the extent of implementation of the five recommendations made in our initial audit report, Inappropriate Premium Payments for Recipients No...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f20.pdfMedicaid Program - Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (2013-S-17)
To determine whether the Department of Health established adequate controls to prevent duplicate and excessive Medicaid payments to clinics and outpatient facilities reimbursed by the Ambulatory Patient Groups (APG) payment methodology.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s17.pdfLocal Sales Tax Collections Increase by 5.2 Percent in 2013; New York City and Long Island Have Strongest Growth
Local Sales Tax Collections Increase by 5.2 Percent in 2013; New York City and Long Island Have Strongest Growth
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollections0214.pdfLocal Sales Tax Collections Totaled $6.1 Billion in the First Quarter of 2026, Up 5.1 Percent Over Prior Year
Local Sales Tax Collections Totaled $6.1 Billion in the First Quarter of 2026, Up 5.1 Percent Over Prior Year
https://www.osc.ny.gov/files/local-government/publications/pdf/2026-sales-tax-first-quarter.pdfOpinion 97-24
… even though the person may be carried on a separate roster as an inactive, honorary, life, social, or some …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Opinion 99-6
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Revenue Anticipation Notes (issuance in anticipation of payments in lieu of taxes); (issuance in anticipation of State aid … a school district may issue revenue anticipation notes in anticipation of the receipt of payments in lieu of taxes …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Local Sales Tax Collections Up
… Overall growth in local sales tax collections statewide in 2019 was relatively … ttps://www.osc.state.ny.us/localgov/pubs/research/growth-in-local-sales-tax-collections-second-half-2019.pdf Find out how … Overall growth in local sales tax collections statewide in 2019 was relatively …
https://www.osc.ny.gov/press/releases/2020/02/local-sales-tax-collectionsDiNapoli Honors Community Leaders During Lunar New Year Celebration
… its organizations through many charitable and fundraising events held at her restaurant. Honoree IWen (Irene) Chu, … presence within the community by hosting family-oriented events and continuing to network and provide public service. …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-community-leaders-during-lunar-new-year-celebrationCensus 2020 Response Rates
New York pays more in taxes to the federal government than any other state but ranks last in what it gets back
https://www.osc.ny.gov/censusMedicaid Program – Improper Payments to a Physical Therapist
… 1, 2010 through September 30, 2013. Background Mark Amir is a physical therapist who owns and operates Madison … Medicare and Medicaid. Under this arrangement, Medicare is the primary payer and Medicaid pays beneficiaries’ … Medicaid payments (totaling $158,990) to Mr. Amir is questionable. Key Recommendations Recover Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2014/12/15/medicaid-program-improper-payments-physical-therapistMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Two Fiscal Years Ended March 31, 2013
… motor vehicles driven in New York State possess adequate insurance coverage, or are financially secure, to compensate … Vehicle and Traffic Law, the Department is responsible for tracking its cost of administering these Acts, and assessing these costs on insurance carriers that issue policies or contracts of …
https://www.osc.ny.gov/state-agencies/audits/2015/03/19/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-twoState Agencies Bulletin No. 1835
… OSC has created two new locked queries to help agencies identify employees that currently receive a paper check. … Actions Agencies can run the following locked queries to identify employees that receive a paper check and perform … remember to adhere to the current year’s agency submission schedule for data entry of direct deposit forms. Agencies who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1835-new-queries-identify-employees-receiving-paper-checksContact Update for State Agencies
… staff in State agencies to use our Contact Update online service. It allows them to provide and maintain … your username and password. New York State Comptroller - Online Services Online Help See online help for help with logging in and … staff in State agencies to use our Contact Update online service …
https://www.osc.ny.gov/contact-updateOpinion 94-29
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … or an indigent spouse in appeals from Family Court order) CIVIL PRACTICE LAW AND RULES, §8022; FAMILY COURT ACT, §1118: … advance. (b) The clerks of the appellate divisions of the supreme court and the clerk of the court of appeals are …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Monsey Fire District – Audit Follow-Up (2020M-62-F)
… years, an annual financial report (AFR), 1 which is a required annual financial report, was not properly … District’s financial activities. Background The District is a district corporation of the State, distinct and separate … The elected five-member Board governs the District and is responsible for its overall financial management. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fCity of Fulton – Audit Follow-Up (2021M-184-F)
… properly manage capital projects. Background The City is located in Oswego County. The City is governed by an elected seven-member Common Council … comprising the Mayor and six Councilors. The Mayor is the City’s chief executive officer. The Chamberlain is the …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fMontauk Fire District – Audit Follow-Up (2024M-117-F)
… the Board and four Commissioners, governs the District and is responsible for its overall financial management. The Board-appointed Secretary-Treasurer is the chief fiscal officer and is responsible for receiving and distributing District funds, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fHenrietta FD – Audit Follow-Up (2021M-27-F)
… not effectively manage the District’s financial condition and presented budgets indicating the District needed to both increase real property taxes and use appropriated fund balance to close projected budget … fund balance or reserve policies or multiyear financial and capital plans. The audit included four recommendations to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fTruxton Fire District – Audit Follow-Up (2022M-123-F)
… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … The purpose of our review was to assess the Truxton Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-f