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Saratoga County – Financial Condition (2013M-235)
… and Federal aid. The County’s 2013 budget for Maplewood Manor Nursing Home is approximately $26 million, funded … the fund used to account for the operations of Maplewood Manor (the County-run nursing home) have shown negative … County are a result of the operating deficits in Maplewood Manor caused by the increasing costs to run the facility. The …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235City of Troy – Budget Review (B5-14-23)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt … $21,630,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23CUNY Bulletin No. CU-314
This bulletin explains processing of the Prepaid Legal Service Benefit for tax purposes for the 2007 calendar year
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-314-prepaid-legal-service-benefit-cuny-employeesMedicaid Program – Claims Processing Activity October 1, 2018 Through March 31, 2019
… million was paid for inpatient claims that were billed at a higher level of care than what was actually provided; $1.4 million was paid for newborn … excess of permitted limits; $215,673 was paid for episodic home health care claims that did not comply with Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/medicaid-program-claims-processing-activity-october-1-2018-through-march-31-2019Bilingual Care, Inc. – Compliance With the Reimbursable Cost Manual
… Education Itinerant Teacher (SEIT) services to children with disabilities who are between the ages of three and five … be eligible for reimbursement, reported costs must comply with RCM requirements. For the three fiscal years ended June … identified $370,685 in reported costs that did not comply with the requirements in the RCM, as follows: $236,117 in …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/bilingual-care-inc-compliance-reimbursable-cost-manualDiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… an increase of 1.6% or $376 million from 2023, according to a report released today by State Comptroller Thomas P. … of the average pre-pandemic growth rate (3.8%) of 2011 to 2019 following the Great Recession. “New York’s local governments rely on sales tax collections to support essential services in their communities,” DiNapoli …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Medicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… with improper payments for duplicate billings and for clinic and durable medical equipment services. By the end of …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015Newmeadow, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by Newmeadow Inc. (Newmeadow) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented … the costs reported by Newmeadow Inc Newmeadow on its Consolidated Fiscal Report CFR were properly calculated adequately documented an …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/newmeadow-inc-compliance-reimbursable-cost-manualHTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by HTA of New York, Inc. (HTA) on its Consolidated Fiscal Report (CFR) … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including … To determine whether the costs reported by HTA of New York Inc HTA on its …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualWestchester Community Opportunity Program, Inc. – Compliance With the Reimbursable Cost Manual
… than personal service costs, which consisted of $44,262 in lease expenses that were not properly allocated, $22,766 in …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/westchester-community-opportunity-program-inc-compliance-reimbursable-cost-manualDiNapoli: State Tax Receipts Remain Above Budget Division Projections Through Mid-Year
… than anticipated spending. Report September Cash Report Related Report Enacted Budget Financial Plan Report …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-state-tax-receipts-remain-above-budget-division-projections-through-mid-yearLocal Governments Should Improve Accessibility for New Yorkers
… (Erie County) Town of Trenton (Oneida County) Town of Woodbury (Orange County) Village of Floral Park (Nassau …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersOpinion 95-21
Whether a town board may initiate a proceeding to consolidate several sewer districts on its own motion or whether such a proceeding may be initiated only upon petition
https://www.osc.ny.gov/legal-opinions/opinion-95-21Opinion 91-50
… in such section, including bonds or notes of the State of New York. The bonds of LGAC are not listed in section 139(3). …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Medicaid Program – Medicaid Claims Processing Activity October 1, 2012 Through March 31, 2013
… pricing logic due to eMedNY's incorrect designation of the claim type being processed; $2,965,300 in overpayments for … information pertaining to recipients' other health insurance coverage; $2,689,352 in inappropriate payments for … for claims for a dialysis drug billed at 10 times the number of units actually provided; and Claims with improper …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/medicaid-program-medicaid-claims-processing-activity-october-1-2012-through-march-31-2013Public Safety – 2023 Financial Condition Report
… (2017-2021) to the number of reported incidents in 2022, shooting incidents where a person was hit are up 15 percent, …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safetyCompliance With Special Education Requirements – Evaluations (Follow-Up)
… education. The New York City Department of Education (DOE) – the nation’s largest school system – served … 192,000 of these students in the 2021-22 school year. The DOE is responsible for evaluating students to determine their … receive appropriate services. Toward this end, the DOE follows a multi-step evaluation and placement process. …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… State Comptroller Thomas P. DiNapoli is urging New Yorkers to make sure they spend any gift cards they received this holiday season. Unused gift card balances can eventually be turned over to his Office of Unclaimed Funds (OUF), which took in a … State Comptroller Thomas P DiNapoli is urging New Yorkers to make sure they spend any gift cards they received this …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsDowntown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… six of the 20 checks we tested, totaling $3,316, did not have sufficient documentation. Although DIA officials … or bills attached to the claims, taxpayers do not have any assurance that these monies were used for valid …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252The Norman Howard School – Compliance With the Reimbursable Cost Manual
… whether costs reported by the Norman Howard School (NHS) on the Consolidated Fiscal Report (CFR) were properly … unnecessary or unallowable, or were not correctly reported on the CFR. The disallowances for personal services consisted … whether costs reported by the Norman Howard School NHS on the Consolidated Fiscal Report CFR were properly …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manual