Search
Comptroller DiNapoli & Manhattan U.S. Attorney Announce $2.95 Million Settlement With Hospital Group For Improperly Delaying Repayment of Medicaid Funds
… fraud lawsuit against Beth Israel Medical Center d/b/a Mount Sinai Beth Israel (“Beth Israel”), St. Luke’s-Roosevelt Hospital Center d/b/a Mount Sinai St. Luke’s and Mount Sinai Roosevelt (“St. Luke’s …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-manhattan-us-attorney-announce-295-million-settlement-hospital-group-improperlyOpinion 2005-1
… avoid contravening the constitutional gift prohibition, it is incumbent upon the town to take reasonable steps to collect unpaid ambulance fees. This is in response to your inquiry concerning the provision of … consideration to the not-for-profit organization. The town is considering charging a fee to users for this service. You …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1IX.12.H Key CMIA Documents – IX. Federal Grants
… agreement, interest calculations – are keyed to a state’s fiscal year. Annually OSC, DOB, and lead state agencies responsible for administration of covered … two major documents for review and approval by the U.S. Treasury: Annual Treasury-State Agreement (TSA): Details the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsDiNapoli Announces Latest Fiscal Stress Scores
… that number is nearly double what it was 10 years ago. In 2025, DiNapoli’s office has made additional targeted outreach … Who Did Not File in Time or Filed Inconclusively Excel Spreadsheet Detailed List of All Municipalities in …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresNew York State Vendor Questionnaire Instructions
The questionnaires are intended to elicit information based on vendor type (For-Profit or Not-for-Profit) and activity (Construction or Non-Construction).
https://www.osc.ny.gov/files/state-vendors/vendrep/pdf/vendor-questionnaire-instructions.pdfLiverpool Central School District – Information Technology Assets (2020M-59)
Determine whether the District effectively managed hardware and software inventory to ensure that information technology (IT) assets are safeguarded.
https://www.osc.ny.gov/files/local-government/audits/pdf/liverpool-2020-59.pdfSubway Wait Assessment (2019-S-62)
To determine whether Wait Assessment performance measurements reported to the MTA’s Board and customers are accurate and consistently calculated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s62.pdfUtica City School District - Payroll (2018M-175)
Determine whether the Board and District officials ensure that compensation payments for employees are accurate, properly approved and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/utica.pdfElevator Safety (2017-N-4)
To determine whether elevator inspections and tests are done timely and properly by inspectors who have the proper credentials.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17n4.pdfElevator Safety (2017-N-4) 90-Day Response
To determine whether elevator inspections and tests are done timely and properly by inspectors who have the proper credentials.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17n4-response.pdfMetropolitan Transportation Authority: Subway Station Conditions - October 2014
The New York City subway system includes 468 passenger stations, which are used by 5.5 million riders each weekday.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2015.pdfLeague for the Handicapped - Compliance With the Reimbursable Cost Manual (2015-S-89)
We conducted an audit of the expenses submitted by the League for the Handicapped (LFH) to the State Education Department (SED) for purposes of establishing the
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s89.pdfRed Flags for Fraud
Red flags are warnings that something could be or is wrong.
https://www.osc.ny.gov/files/local-government/publications/pdf/red_flags_fraud.pdfArea #2 – IT Security Training and Awareness – Information Technology Governance
… all users in IT security training. It is also important to update the training material periodically to address new … cause their computers to become infected with malicious software that may compromise any personal, private or … New York State Office of Information Technology Services https://its.ny.gov/ New York State Office of the …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessMedicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… To determine if the Department of Health (DOH) improperly paid Medicaid managed care premiums on behalf of members who resided outside of New … from their plan and the plan must return premiums paid for periods when the member was not a resident. Key … To determine if the Department of Health improperly paid Medicaid managed care premiums on behalf of members who …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingLocal Government Management Guide - Cash Management Technology
This guide is designed to give the reader an overview of electronic cash management technologies, as well as the internal controls needed to help detect fraud and ensure that all transactions are captured.
https://www.osc.ny.gov/files/local-government/publications/pdf/cash-management-technology.pdfIX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… returned to the U.S. Treasury. In all such instances, the award is considered closed . This process should not be used … system. Please note that while an agency might consider an award closed, the award may not have been closed out by the awarding agency in …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsOpinion 88-16
… 1987, and that the gross salary of the judgment debtor is $300 every two weeks. In such a case, $90 of interest would … of each installment of the income execution (10% of $300, or $30) to interest and to satisfy the amount of …
https://www.osc.ny.gov/legal-opinions/opinion-88-16English Language Learners Programs
… whether school districts are providing services to English Language Learners as required. The audit covered the … achievement gap between students learning the English language and their English-proficient peers, as demonstrated through lower test … whether school districts are providing services to English Language Learners as required …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsUnclaimed Funds in the Bronx
Breakdown by neighborhood of unclaimed funds in the Bronx.
https://www.osc.ny.gov/files/press/pdf/unclaimed-funds-bronx-2015.pdf