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About this Report – 2022 Financial Condition Report
… This report provides citizens with an overview of the financial … information in an easy-to-understand format. The report also presents basic information on trends in State … economic and demographic trends affecting the State. This report fills an information need not met by the traditional, …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportDiNapoli: Medicaid Redesign Presents Opportunities and Risks
… said. “A federal waiver may bring as much as $8 billion in additional aid as an incentive to drive further reforms. … However, failure to meet key benchmarks would result in a loss of significant potential federal funding. That … state to increase its own spending on the program or rein in Medicaid costs in ways that have been largely avoided in …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-medicaid-redesign-presents-opportunities-and-risksOpinion 94-16
… governing board member and treasurer is stockholder) -- Stock Ownership (designation of bank as depository when IDA … interest solely because he or she owns less than 1% of the stock of a bank named as a depository of the IDA. In … in question owns less than 1% of the outstanding stock of the bank. Initially, we note that, by informal …
https://www.osc.ny.gov/legal-opinions/opinion-94-16Jefferson County Probation Department – Restitution Payments (S9-20-10)
… seven and 27 years ago. The Department cannot account for $1,879 that was deposited in the restitution account. In … Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Orange County Probation Department – Restitution Payments (S9-20-1)
… As a result, some victims may never receive the payments to which they are entitled. Officials did not always make reasonable efforts to locate victims promptly. 19 of the 29 restitution orders … In addition, officials did not maintain an accurate list of unsatisfied restitution orders, make undisbursed …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1Wyoming County Probation Department – Restitution Payments (S9-20-4)
… to enforce and monitor restitution obligations. Six of the 24 restitution orders reviewed had uncollected … and procedures. County officials disagreed with some of our findings and recommendations. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4DiNapoli Op-Ed in Democrat & Chronicle Calls for Swift Action to Address Growing Food Insecurity
… Thomas P. DiNapoli highlighting the urgent need to help the growing number of New Yorkers going hungry in the … the COVID-19 pandemic. The full op-ed is below: The need to combat hunger is clear and urgent The COVID-19 pandemic has halted vast areas of economic activity, led to skyrocketing unemployment, and pushed families to new …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-op-ed-democrat-chronicle-calls-swift-action-address-growing-food-insecuritySaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… of Audit The purpose of our audit was to determine whether District officials effectively managed general fund balance … period July 1, 2014 through June 30, 2017. Background The Saranac Lake Central School District is located in Franklin, Essex and Clinton Counties. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraQuality of Internal Control Certification
… Purpose To determine whether the Division of State Police (Division) … submitted timely a quality Internal Control Certification to the Division of Budget (DOB) by April 30, 2012. Background … To determine whether the Division of State Police Division …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationEast Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)
… report released in August 2020. Background The District is located in Rockland County. The Board of Education (Board) is responsible for managing the District’s operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-textbook-audit-follow-2019m-171-fUnited HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… Purpose To determine whether Orthopedic Associates of Long Island, LLP waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments made by United HealthCare resulting from … on claims submitted to United by Orthopedic Associates of Long Island, LLP (Orthopedic Associates), a …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandUnited HealthCare Insurance Company of New York – Empire Plan Drug Rebates (Follow-Up)
… made in our audit report, United HealthCare Insurance Company of New York: Empire Plan Drug Rebates (Report 2014-S-62). … by drug manufacturers. In 2012, Express Scripts Holding Company (Express Scripts) acquired Medco. Our initial audit … made in our audit report United HealthCare Insurance Company of New York Empire Plan Drug Rebates …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/united-healthcare-insurance-company-new-york-empire-plan-drug-rebates-followIII.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)
… In 2009, New York State (NYS) established the Statewide … single instance of Oracle PeopleSoft Financials software, in April 2012. Some benefits of SFS were: The creation of a … functions. The establishment of a Statewide Vendor File. In October 2015, NYS upgraded the PeopleSoft Financials …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overviewContributing Toward Your Retirement – En-Con Police Officers Plan
… Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1822/contributing-toward-your-retirementTown of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… Purpose of Audit The purpose of our audit was to review the Town’s procurement process for the period … that resulted in payments totaling more than $10.6 million to two contractors. The Town also failed to properly monitor the services provided by three of the …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293DiNapoli: Wall Street Bonuses Rose Sharply in 2009
… the industry lost a record $42.6 billion. “Wall Street is vital to New York’s economy, and the dollars generated by … Tying compensation to long-term sustainable profits is a step in the right direction. We also need the right … locations) are not included. DiNapoli’s estimate is based on tax collections and reflects cash bonus payments …
https://www.osc.ny.gov/press/releases/2010/02/dinapoli-wall-street-bonuses-rose-sharply-2009Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… Purpose of Audit The purpose of our audit was to review the District’s reserve … 2015. Background The Levittown Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates 11 schools with approximately 7,100 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomQuaker Street Fire District – Audit Follow-Up (2021M-96-F)
… | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Quaker Street Fire District’s (District) progress, as of … The purpose of our review was to assess the Quaker Street …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/quaker-street-fire-district-audit-follow-2021m-96-fTheresa Fire District – Audit Follow-Up (2021M-60-F)
… report – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Theresa Fire … The purpose of our review was to assess the Theresa Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/theresa-fire-district-audit-follow-2021m-60-fNewark Valley Fire District – Audit Follow-Up (2020M-30-F)
… The purpose of our review was to assess the Newark Valley Fire District’s (District) progress, as of September 2025, in … our recommendations in the audit report Newark Valley Fire District – Board Oversight (2020M-30), released in May … audit included five recommendations to help the Board of Fire Commissioners (Board) improve their oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-f