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Opinion 90-51
… levied pursuant to article 6 of the County Law (§300, et seq .), to fund certain activities in relation to the … access translators. County Law, Article 6 (§300 et seq .), which was added by chapter 756 of the Laws of …
https://www.osc.ny.gov/legal-opinions/opinion-90-51DiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… of cities, counties and villages in New York that are close to reaching their Constitutional Tax Limit (CTL) has … percentage of local governments, many of them have been close to the limit year after year. Running close to the CTL can be a sign of fiscal stress for many …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsAssessing the Targeting of the Federal Coronavirus Relief Fund
In March and April 2020, Congress passed four stimulus bills to address the COVID-19 pandemic’s impact on the public health system and the economy.
https://www.osc.ny.gov/files/reports/osdc/pdf/covid-19-relief-funds.pdfOversight of Procurements and Loan Programs (2015-S-3)
The objective of the audit was to determine whether DANC officials provide adequate oversight of procurements and loan programs in accordance with the Public Au
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15s3.pdfDiNapoli Statement In Response to Misconduct of Former Pension Fund Employee
… by federal authorities, our inspector general worked with law enforcement officials to uncover the extent of his scheme. We thank U.S. Attorney Preet Bharara, the Securities Exchange Commission … professional approach to pursuing this wrongdoing. As U.S. Attorney Bharara states in the indictment, the CRF strictly …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-statement-response-misconduct-former-pension-fund-employeeAccounting and Financial Reporting for Pensions as Required by GASB 68 and Updated by GASB 82
The purpose of this bulletin is to provide updated information regarding pension accounting treatment and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb-68-reporting-for-pensions-0320.pdfAccounting and Financial Reporting for Pensions as Required by GASB 68 and Updated by GASB 82
The purpose of this bulletin is to provide updated information regarding pension accounting treatment and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/bulletin-gasb-68-reporting-pensions.pdfDiNapoli Finds Major Problems with Rochester School District Payments
… decentralized and not administered uniformly, resulting in errors that are costing taxpayers, according to an audit released today by State Comptroller Thomas P. DiNapoli. Auditors also found … payments made to 41 (91 percent) of the employees in almost every type of payment made to them, including …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsDiNapoli Announces Latest Fiscal Stress Scores
… A total of 14 local governments in New York state ended their fiscal … including eight that were released today. “The number of local governments designated in fiscal stress fell to … DiNapoli said. “At the same time, an increasing number of municipalities have failed to file required financial data …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli Releases November State Cash Report
… State tax collections through November declined $1.1 billion, or 2.4 percent, from the same period last year, according to the state cash report issued today by State Comptroller Thomas P. … also received $273 million in new monetary settlements in November. "The state’s tax revenues are down from last year …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-releases-november-state-cash-reportDiNapoli Urges State to Improve Nursing Home Equipment Inspections
… The state Department of Health (DOH) should be doing more to insure that nursing homes are properly inspecting, … maintaining and testing their medical equipment, according to an audit released today by State Comptroller Thomas P. … "New York state is doing the bare minimum when it comes to inspecting life-saving equipment used at nursing homes," …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-urges-state-improve-nursing-home-equipment-inspectionsNew York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… Levels in New York? Recently released data from the U.S. Bureau of Economic Analysis show personal income in … receipts to individuals, totaled nearly $1.6 trillion in the first quarter of 2021, an increase of 51.9 percent from the fourth quarter of 2020 on a seasonally adjusted annual …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021NYS Common Retirement Fund Announces Third Quarter Results
… York State Common Retirement Fund's (Fund) overall return in the third quarter of the state fiscal year 2017-2018 was … 31, 2017, the Fund had 40 percent of its assets invested in publicly traded domestic equities and 18.1 percent in international public equities. The remaining Fund assets …
https://www.osc.ny.gov/press/releases/2018/02/nys-common-retirement-fund-announces-third-quarter-resultsDiNapoli: State Tax Receipts Exceed Latest Projections by $7.7 Billion
… Plan Report Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-tax-receipts-exceed-latest-projections-7-point-7-billionImproper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Follow-Up) (2016-F-5), 30-Day Response
We have followed up on the actions taken by officials of the Department of Health (Department) to implement the recommendations contained in our audit report,
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-16f5-response_0.pdfImproper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Follow-Up) (2016-F-5), 30-Day Response
We have followed up on the actions taken by officials of the Department of Health (Department) to implement the recommendations contained in our audit report,
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-16f5-response.pdfCounty of Oneida – County Clerk (2025M-110)
… corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … Law. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit … the draft audit report. We encourage the Board to make the CAP available for public review in the Clerk’s office. 1 …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110New York City’s Uneven Recovery: Foreign-Born in the Workforce
The foreign-born or immigrant population has long been a critical contributor to New York City’s economic growth, both as part of the workforce and as a source of entrepreneurialism, enhancing the productivity of existing businesses and creating jobs by forming new businesses.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-20-2024.pdfMedicaid Program – Overpayments for Services Also Covered by Medicare Part B
… Medicare Part B helps pay for medical care provided in outpatient settings. Medicaid is a joint state and federal … $740 million in 2009. These services were provided in outpatient settings such as doctors' offices, clinics, and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bUnited HealthCare – Overpayments for Services Provided by Dr. John Gomes
… on January 6, 2011. United paid $5,228 on the related claim, and the member’s out-of-pocket portion of this claim should have been $1,144. However, Dr. Gomes accepted … United should have paid Dr. Gomes only $4,084 on the claim, and therefore, he was overpaid by $1,144 ($5,228 - …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-dr-john-gomes