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Some NY Schools Not Reporting Bullying or Harassment

… DASA bias categories such as race, ethnicity, weight or sex. DiNapoli recommended that SED take steps to assess …

https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassment

DiNapoli Releases Annual IDA Report

… 4% since 2010. “This report gives taxpayers a clear look at the financial and project data as reported by IDAs for … IDA projects, it was estimated that a total of 225,227 jobs would be created during the life of the projects, with a … Total tax exemptions for IDA projects amounted to over $1.7 billion, up $273 million, or 19%, over 2019. Property tax …

https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-annual-ida-report

DiNapoli: Nurse Hiring Improves but Temp Staff Costs Remain Elevated at NYC Health + Hospitals

… steps to partner with the City University of New York (CUNY) to increase its nurse workforce. H+H estimates it provides clinical training to 1,800 CUNY nursing graduates annually and employs more nursing … This analysis is an update to DiNapoli’s 2023 report, NYC Health + Hospitals: Nurse Staffing Trends . Report NYC …

https://www.osc.ny.gov/press/releases/2024/11/dinapoli-nurse-hiring-improves-temp-staff-costs-remain-elevated-nyc-health-hospitals

DiNapoli: NYC Health + Hospitals Struggles With Temporary Staffing Costs

… (H+H) facilities, leading to an increased reliance on temporary nurses and higher staffing costs. Between February 2020 and September 2022, temporary staffing at H+H grew by 83% to offset the loss of … H+H lost hundreds of nurses, forcing them to hire temporary staff to manage demand due to the pandemic and its …

https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-health-hospitals-struggles-temporary-staffing-costs

DiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth

… with mental health professionals, are not adequately training staff and too few have services readily … events, making the need for comprehensive mental health training, services and supports even more critical. State law … whether schools’ programs meet the minimum requirements or assess their effectiveness. In addition, based on DOE’s …

https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youth

State Comptroller DiNapoli Releases State Audits

… not implemented. City University of New York: Borough of Manhattan Community College (BMCC): Controls Over Bank Accounts (2015-S-93) CUNY officials provided auditors with a list of 23 bank accounts that they were aware of at BMCC. Seven of the …

https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-audits-0

Town of Waterford - Town Clerk Collections (2018M-265)

Determine if collections in the Town Clerk’s (Clerk) office are adequately accounted for, reported and deposited intact, in a timely manner.

https://www.osc.ny.gov/files/local-government/audits/pdf/waterford-265.pdf

Retirees Contribute - Statewide

Workers who have retired from service in State and local government play an important role in New York State's economy.

https://www.osc.ny.gov/files/retirement/publications/pdf/retirees-contribute-all-counties.pdf

NY Common Retirement Fund Announces New Measures to Protect State Pension Fund From Climate Risk and Invest in Climate Solutions

… will restrict its investments in eight integrated oil and gas companies, including Exxon Mobil Corp., after a review of … today. The evaluation of the Fund’s integrated oil and gas holdings is part of DiNapoli’s broader review of the … managed public equity holdings in eight integrated oil and gas companies that it has determined are not …

https://www.osc.ny.gov/press/releases/2024/02/ny-common-retirement-fund-announces-new-measures-protect-state-pension-fund-climate-risk-and-invest

DiNapoli: NYC's 2024 Budget Balanced, but Risks Loom

… budget shortfall in FY 2025 to reach $7.9 billion in FY 2027, with cumulative gaps for the three-year period adding … risks that could drive these gaps higher through FY 2027. Absent a recession, there is the potential for … social services, which could exceed $3.9 billion by FY 2027. However, the most significant budget risks are for …

https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loom

Improper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care

… Services (CMS) defines outpatient care provided in a hospital as care that a patient receives, typically in the … or observation room, without being admitted to the hospital as an inpatient, even if the care takes place … or outpatient claim, including when patients leave the hospital against medical advice. Review the sampled payments …

https://www.osc.ny.gov/state-agencies/audits/2024/08/28/improper-medicaid-payments-hospitals-outpatient-services-billed-inpatient-services

DiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year

… expansion following the Great Recession. “While New York’s local sales tax collections experienced stronger growth in … counties that had decreases in first-half collections, St. Lawrence saw the steepest decline at -5.7%, followed by … Conversely, the cities of Ogdensburg, Johnstown, Glens Falls, Mount Vernon and Utica each saw decreases in …

https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-year

CUNY Bulletin No. CU-329

… travel, room and board. These payments are reportable on Form 1042-S and may be subject to nonresident alien tax … regular earnings under a different income code, a separate Form 1042-S will be issued. Note : Nonresident alien … student has all required paperwork (i.e. SSN/ITIN and Form W-8BEN) The following fields must be populated: Tax …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-329-payment-and-reporting-cuny-nonresident-alien-scholarships

Opinion 88-36

… COUNTY LAW, §650: A county sheriff is subject to the rule of strict or absolute liability for the loss of public … 805; Tillinghast v Merrill , 151 NY 135, 45 NE 375). This rule of strict liability for public funds is well established … uniformly applied, notwithstanding that adherence to this rule produces seemingly unjust or harsh results. In Bird v …

https://www.osc.ny.gov/legal-opinions/opinion-88-36

Excessive Premium Payments for Dual-Eligible Recipients in Mainstream Managed Care and Health and Recovery Plans (2023-F-39) (Response)

To assess the extent of implementation of the four recommendations included in our initial audit report, Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Report 2021-S-37).

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f39-response.pdf

Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Follow-Up) (2017-F-10)

To determine the implementation status of four recommendations made in our initial audit report, Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Report 2015-S-9).

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f10.pdf

Medicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (Follow-Up) (2019-F-53) 30-Day Response

To determine the extent of implementation of the three recommendations included in our initial audit report, Opioid Prescriptions for Medicaid Recipients in...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f53-response.pdf

Medicaid Program - Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (2015-S-9)

To determine whether the Medicaid program made inappropriate capitation payments to Managed Long Term Care Partial Capitation plans for recipients who were no longer enrolled in these plans.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s9.pdf