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Disruption to Special Education Services: Closing the Gap on Learning Loss from COVID-19
New York students with disabilities lost partial or full special education services because of school shutdowns and the shift to remote learning during the pandemic, likely exacerbating pre-existing achievement gaps.
https://www.osc.ny.gov/files/reports/pdf/special-education-report.pdfMedicaid Program - Managed Care Organizations: Payments to Ineligible Providers (Follow-Up) (2019-F-2) 30-Day Response
To determine the extent of implementation of the eight recommendations made in our initial audit report, Managed Care Organizations: Payments to Ineligible Prov
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19f2-response.pdfSelected Aspects of Parking Violations Operations to Collect Fines and Fees (Follow-Up) (2021-F-13)
To determine the extent of implementation of the 11 recommendations included in our initial audit report, Selected Aspects of Parking Violations Operations to Collect Fines and Fees (Report 2017-N-8).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f13.pdfTuxedo Farms Local Development Corporation – Collections and Disbursements and Adherence to Bylaws (2021M-187)
Determine whether collections and disbursements were in accordance with the sewer agreements and whether the Tuxedo Farms Local Development Corporation (TFLDC) Board of Directors (Board) adhered to its bylaws.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/tuxedo-farms-ldc-2021-187.pdfQuestionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (Follow-Up) (2017-F-2)
To determine the implementation status of the four recommendations made in our initial audit report, Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f2.pdfMedicaid Program - Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (2017-S-36)
To determine whether Medicaid made improper payments to providers who submitted Part B cost-sharing claims directly to eMedNY.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s36.pdfOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (2014-S-50)
To determine whether the Department of Corrections and Community Supervision (Department) is adequately monitoring and enforcing conditions of Strict and Intens
https://www.osc.ny.gov/files/state-agencies/audits/pdf/SGA-2014-14s50.pdfImproper Payments Related to the Medicare Buy-In Program (Follow-Up) (2014-F-12), 30-Day Response
We have followed up on the actions taken by officials of the Department of Health to implement the recommendations contained in our audit report, Improper
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f12-response.pdfLocal Sales Tax Collection Growth Slows to 3 Percent in 2014; Slowest Growth Since 2009
Local Sales Tax Collection Growth Slows to 3 Percent in 2014; Slowest Growth Since 2009
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollections0215_0.pdfServices to Workers Under the Worker Adjustment and Retraining Notification Act (Follow-Up) (2024-F-22)
To assess the extent of implementation of the four recommendations included in our initial audit report, Services to Workers Under the Worker Adjustment and Retraining Notification Act (Report 2022-S-11).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f22.pdfServices to Workers Under the Worker Adjustment and Retraining Notification Act (Follow-Up) (2024-F-22)
To assess the extent of implementation of the four recommendations included in our initial audit report, Services to Workers Under the Worker Adjustment and Retraining Notification Act (Report 2022-S-11).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f22-response.pdfDiNapoli: Unsafe Conditions, Questionable Spending Found at Affordable NYC Housing Complexes
… spending at three affordable housing complexes show a need for greater oversight of the Mitchell-Lama program by the New … overseeing the Mitchell-Lama program and ensure funding for these buildings goes toward their maintenance.” The … it is to ensure proper maintenance and repair. Rents increases for hardworking tenants are a constant, yet many of …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-unsafe-conditions-questionable-spending-found-affordable-nyc-housing-complexesOpinion 2002-1
… of proposition to establish a service award program for volunteer firefighters); (need for when amending a service award program for volunteer firefighters) VOLUNTEER FIREFIGHTERS -- Service …
https://www.osc.ny.gov/legal-opinions/opinion-2002-1DiNapoli Announces State Contract and Payment Action for March 2017
… waste or other improprieties. Cumulatively through March for calendar year 2017, DiNapoli's office has approved 4,830 … financial officer, DiNapoli's office reviews contracts for all state agencies and certain state public authorities … playing field is level and taxpayers get the best value for their money. These independent audits also help ensure …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-announces-state-contract-and-payment-action-march-2017State Agencies Bulletin No. 1852.1
… Bulletin 1852 . Purpose The purpose of this bulletin is to inform agencies of the procedures and provide instructions … York State Payroll System (PayServ) for tax year 2020. Due to the ongoing COVID-19 pandemic, IRS (Internal Revenue … compliance with IRS Rules and Regulations. Agencies should have an established process in place requiring employees to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedState Comptroller DiNapoli Releases Audits
… audits have been issued. Empire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up) (2024-F-34) … The Empire Plan is the primary health insurance plan for NYSHIP, and Civil Service contracts with Anthem Blue … Program of the Empire Plan and to process and pay claims for hospital services. Hospital benefits cover a range of …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsDiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud
… Gregg, the former Provisional Supervisor of Facilities for the Hempstead School District, pleaded guilty today at … P. DiNapoli, Richard P. Donoghue, United States Attorney for the Eastern District of New York, William F. Sweeney, … Gregg was authorized to use a school district credit card for purchases for the school district. Instead, Gregg allowed …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraudOffice of Temporary and Disability Assistance SSP Payments Made to State Employees
… other qualifying New York State residents. To be eligible for SSP, individuals must be at least 65 years old, blind or … System – the State’s repository of recipient information for multiple benefit programs, and self-certification by … the SSA contained incorrect income eligibility information for an additional 3,000 SSP recipients. Officials planned to …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-state-employeesOffice of Temporary and Disability Assistance - SSP Payments Made to Deceased Individuals
… $42,000 to 78 individuals who died from 1 to more than 16 years prior to their last SSP payment in the examination …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-deceased-individualsMedicaid Program – Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY
… all costs of Part B services until their annual deductible is met. After the deductible is met, Medicare begins to pay its share and the enrollee is responsible for any coinsurance. Typically, Medicare will …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-part-b-services-billed-directly-emedny