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Contracts for Personal and Miscellaneous Services (Follow-Up) (2014-F-11)
We have followed up on the actions taken by officials of the Metropolitan Transportation Authority to implement the recommendations contained in our prior
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f11.pdfXI.1 Procurement and Contract Management Overview and Policies – XI. Procurement and Contract Management
… of this chapter is to provide policies, procedures, and requirements applicable to the New York State procurement process, and guidance to State contracting entities in determining … (OSC) approval. Who this Chapter is for: State purchasing and procurement professionals vendors contractors Topics …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi1-procurement-contract-management-overview-policiesDiNapoli: Rural Counties Face Shortage of Health Professionals
… the state ratio (8.3). There are no dentists in Hamilton County. Ten of the sixteen rural counties have dental HP …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsDiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… Valley and most of northern New Jersey, totaled 388,700 jobs in 2024, the highest of any metropolitan area in the … York state’s construction employment remains 4% (16,300 jobs) below its pre-pandemic level, the second lowest … where construction employment in 2024 was 11.3% (18,200 jobs) lower than in 2019. The city’s 143,100 construction …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsRecovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) (2023-F-27)
To determine the extent of implementation of the six recommendations included in our initial audit report, Medicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Report 2020-S-39).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f27.pdfRecovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) 2025-F-10
To assess the extent of implementation of the eight recommendations included in our initial audit report, Medicaid Program – Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-party Health Insurance (Report 2021-S-24).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f10.pdfMedicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits
… Medicaid service limits. For example, Medicaid limits dental exams to two times per year, yet we found Medicaid reimbursed a clinic for 41 dental exams (totaling $2,771) for one patient over three …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessLivonia Central School District – Conflict of Interest (2024M-89)
… that were not in compliance with the District’s code of ethics. Key Findings A Board of Education (Board) member, who resigned on May 31, 2022, … Superintendent’s outside employment created an appearance of impropriety. The former Superintendent resigned on July …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Opinion 89-15
… a call for assistance to a fire protection district is a charge against and paid by the fire protection district. However, the "home area" is responsible for Volunteer Firefighters' Benefit Law coverage under those circumstances. This is in reply to your inquiries concerning the relationship …
https://www.osc.ny.gov/legal-opinions/opinion-89-15Opinion 95-20
… a different fiduciary is involved, and clearly within the meaning of the statute this is a separate fund.... Surely …
https://www.osc.ny.gov/legal-opinions/opinion-95-20Economic Development and the Economy of Flushing, Queens - June 2006
Flushing, Queens has a vibrant economy, shaped in part by strong population growth in recent years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2007.pdfState Agencies Bulletin No. P-835/A-348
Reporting of Taxable Education Assistance Payments Made in 1994; Expiration of $5,250 Exclusion in 1995
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-835-a348.pdfSoaring Health Care Costs Highlight Need To Address Childhood Obesity, October 2012
Obesity rates in New York State and the nation have jumped sharply in recent decades.
https://www.osc.ny.gov/files/reports/special-topics/pdf/health-child-obesity-2012.pdfDiNapoli Op-Ed in the NY Daily News Explains His Audit of the Former Governor's COVID Performance
… and emotionally. Part of that recovery is a reckoning with how we responded to it. My office’s recent audit examines … to support health and safety inspections at nursing homes. I am urging our congressional representatives to support this …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-op-ed-ny-daily-news-explains-his-audit-former-governors-covid-performanceOpinion 94-21
… or statutory amendments that bear on the issues discussed in the opinion. TOWN BOARDS -- Powers and Duties (purchase … or a reasonable class of, purchase orders. You ask whether there is any statutory requirement that two signatures be … to authorize purchase orders in excess of $5,000 in towns. There is no State statute which expressly authorizes the …
https://www.osc.ny.gov/legal-opinions/opinion-94-21DiNapoli: NYC Office Jobs and Space Growing Amid Record Economic Expansion
… The number of office workers in New York City reached a record of 1.5 million in 2016 with office space reaching 550 million square feet amid the largest employment expansion in the … The number of office workers in New York City reached a record of 15 million in 2016 with …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-nyc-office-jobs-and-space-growing-amid-record-economic-expansionGates Fire District – Audit Follow-Up (2024M-10-F)
… and Gates in Monroe County. The elected five-member Board is responsible for the general management and control of … financial and capital plans. The Board-appointed Treasurer is the District’s chief fiscal officer and is responsible for the custody, receipt, disbursement and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… and Escheatment of this Guide. If an agency is unable to email the required documentation, it can be mailed to: Office … Accounting Operations Attn: Cash Advance Confirmation Mail Drop 9-8 110 State Street Albany, NY 12236 The form … funds reassigned under a different advance type, they must email [email protected] . Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationDiNapoli: New York City Man Charged with Stealing Over $50,000 in Pension Benefits Meant for Deceased Sister-in-Law
… A 69-year-old Manhattan man, Randy Ray, was arrested today for allegedly … A 69yearold Manhattan man Randy Ray was arrested today for allegedly …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-york-city-man-charged-stealing-over-50000-pension-benefits-meant-deceased-sister-lawDirect Deposit Program
… dates by month. Not using direct deposit yet? Don’t wait to receive a check in the mail—direct deposit is fast, … Direct Deposit Information Updated It’s always important to keep your direct deposit information up to date because changing financial institutions or accounts …
https://www.osc.ny.gov/retirement/retirees/direct-deposit-program