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Review of the Financial Plan of the City of New York, May 2023
Three years removed from the onset of the COVID-19 pandemic, New York City faces ongoing and new risks to its finances just as the economy has shown signs of slowing.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2024.pdfRockland County – Budget Review (B23-6-8)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County of Rockland’s (County) proposed budget for the 2024 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/rockland-county-2023-B23-6-8.pdfLynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
Determine whether Lynbrook Union Free School District (District) officials ensured students received all services from their individualized education programs (IEPs) and Medicaid eligible services were properly filed to receive Medicaid reimbursements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lynbrook-union-free-school-dsitrict-2022-81.pdf10 Years After Superstorm Sandy: Tracking MTA Capital Spending
The MTA has set aside approximately $7.6 billion for projects related to Superstorm Sandy. More than $4.6 billion of this amount is for restoration projects, while $2.9 billion is for resiliency.
https://www.osc.ny.gov/files/reports/osdc/pdf/mta-sandy-capital-projects.pdfImproper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up) (2020-F-22)
To determine the extent of implementation of the ten recommendations included in our initial audit report, Improper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Report 2018-S-24).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f22.pdfImproper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Follow-Up) (2017-F-10) 30-Day Response
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-response.pdfImproper 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.pdfBroadband Availability, Access and Affordability in New York City
The shift to work and schooling from home during the height of the COVID-19 pandemic highlighted high-speed internet access as a household necessity countrywide, as well as across New York State.
https://www.osc.ny.gov/files/reports/pdf/report-20-2025.pdfMaximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up) (2024-F-14)
To determine the extent of implementation of the 12 recommendations included in our initial audit report, Medicaid Program: Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Report 2021-S-11).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f14.pdfOversight of the Educational Opportunity Program (2024-S-2)
To determine whether the State University of New York (SUNY) is adequately monitoring the Educational Opportunity Program (EOP) and if SUNY and the campuses are using EOP funding for allowed purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24s2.pdfList of Villages and Cities in Fiscal Stress
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data (as of 2/29/2024) from annual financial reports submitted by local governments to the Office of the State Comptroller.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2023/pdf/2023-munis-stressed.pdfDiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… process but more is needed to identify the few bad actors from the many responsible professionals who've chosen nursing … 360 days were not upgraded to a priority 1 status, as is required. A total of 327 investigations, including 43 … relies on nurses to self-disclose, which they are only required to do every three years. This enables nurses who …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-departmentOpinion 93-6
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … terminate agreements for the performance among themselves or one for the other of their respective functions, powers and duties on a cooperative or contract basis . . ." (emphasis supplied). Thus, in order …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Opinion 92-6
… provisions. Further, the courts of this State have held public officials to a high standard of conduct and, on … spirit and intent of the statute, are inconsistent with public policy, or suggest self-interest, partiality or …
https://www.osc.ny.gov/legal-opinions/opinion-92-6DiNapoli: Increase in Older Inmates Challenges New York's Prison System
… prison population is decreasing, but the number of inmates age 50 and over rose 46 percent from 2007 to 2016, according … DiNapoli. While data detailing inmate health care costs by age groups is not readily available in New York, DiNapoli's … Comptroller's report include: Inmates in the 50 and over age range comprised 19.4 percent of the state's prison …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-increase-older-inmates-challenges-new-yorks-prison-systemMedicaid Program – Medicaid Claims Processing Activity October 1, 2017 Through March 31, 2018
… audit covered the period October 1, 2017 through March 31, 2018. Background The Department of Health (Department) … their claims. During the six-month period ended March 31, 2018, eMedNY processed over 184 million claims, resulting in … in managed care premiums for the six-month period April 2018 through September 2018. Auditors also identified 38 …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/medicaid-program-medicaid-claims-processing-activity-october-1-2017-through-march-31-2018DiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… will allow New York City to maintain budget balance in the coming fiscal year, but the city faces significant … pre-pandemic norms with city funds making up 72.1% of total revenues, the largest share since FY 2020. Federal … 2025 growing to $12.3 billion in FY 2027. These gaps also do not include the potential fiscal impact of a new package …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesDiNapoli: Employment Among Mothers in NYC Improves, But Unemployment Remains Higher Than Pre-Pandemic Levels
… work, and this number jumped to nearly 64,000 in 2022, an increase of 28.5%. This compares to declines in the share of … women rose by more than 70% from 2021 to 2022, a larger increase compared to white, Hispanic and Asian women. …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-employment-among-mothers-nyc-improves-unemployment-remains-higher-pre-pandemic-levelsMedicaid Program – Claims Processing Activity October 1, 2020 Through March 31, 2021
… Objective To determine whether the Department of Health’s (Department) … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period from October …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-claims-processing-activity-october-1-2020-through-march-31-2021DiNapoli: Audits Reveal Millions in Lost Revenue for Local Water Systems
… come to the forefront as a critical risk area. The U.S. House of Representatives' Energy and Commerce Committee …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-audits-reveal-millions-lost-revenue-local-water-systems