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Equine Health and Safety (Follow-Up)
… of the two recommendations included in our initial audit report Equine Health and Safety ( 2017-S-77 ) . About the Program Our initial audit report, issued on November 13, 2018, examined whether the … in correcting the problems we identified in the initial report, and additional action is still needed. Of the two …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/equine-health-and-safety-followOpinion 91-51
… a county chief fiscal officer may temporarily utilize for general county purposes moneys collected as user fees and … parcel of land at the time and in the manner ..." provided for the levy of county taxes (County Law, §271[1]). Section … in the same manner and at the same time as taxes levied for general county purposes. The county treasurer, or …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Seized Assets Program (Follow-Up)
… Purpose To determine the extent of implementation of the six recommendations included in our original report, … To determine the extent of implementation of the six recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/seized-assets-program-followTown of Hanover – Procurement (2025M-58)
… medical, architectural, accounting and auditing services. New York State General Municipal Law (GML) Section 104-b … service providers prudently and economically, in the best interests of taxpayers and without influence from … Section 1 of the State Constitution and the Office of the New York State Comptroller’s (OSC) authority as set forth in …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58Improper Managed Care Payments for Certain Medicaid Recipients (Follow-Up)
… recommendations made in our audit report, Improper Managed Care Payments for Certain Medicaid Recipients (Report … 30, 2010, Medicaid made $15.6 million in improper managed care payments on behalf of 14,899 recipients who, by State law, were precluded from enrollment in managed care programs. We recommended that the Department investigate …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/improper-managed-care-payments-certain-medicaid-recipients-followNYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… Common Retirement Fund is currently participating in a study, conducted by Mercer with other global institutional investors, to study the impact that various climate change scenarios could have on investments. The study will help the Fund manage its asset allocation to meet …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryUncollected Penalties (Follow-Up) (2015-F-8)
The objective of our follow-up was to assess the extent of implementation, as of April 30, 2015, of the eight recommendations included in our initial audit report, Uncollected Penalties (Report 2012-S-69).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f8.pdfCyber Incident Response Team (Follow-Up)
… in our initial audit report, Cyber Incident Response Team (Report 2020-S-58 ). About the Program Cybercrimes … Crime Report. In 2017, the Cyber Incident Response Team (CIRT) was created within the Division of Homeland … in our initial audit report Cyber Incident Response Team Report 2020S58 …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/cyber-incident-response-team-followMedicaid Claims Processing Activity October 1, 2008 Through March 31, 2009 (Follow-Up)
… Purpose To determine the extent of implementation of the eight recommendations included in our initial audit report, Medicaid Claims Processing Activity … To determine the extent of implementation of the eight recommendations included in our initial audit report Medicaid Claims Processing Activity …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/medicaid-claims-processing-activity-october-1-2008-through-march-31-2009-followDiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… paid the Eastern Suffolk Board of Cooperative Educational Services (BOCES) approximately $7,000 to conduct a thorough …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtDisability Inclusion Letter to Honeywell
Comptroller called on Honeywell International to report on their inclusion of people with disabilities.
https://www.osc.ny.gov/files/press/pdf/disability-inclusion-engagement-letter.pdfSubway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… in our initial audit report, Subway Service Diversions for Maintenance and Capital Projects ( 2010-S-34 ). … that while Transit has a number of policies and procedures for managing and controlling subway diversions, more needed … not planned using current ridership data, and the budget for diversion advertisements to communicate information about …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followOpinion 90-1
… facility must be applied to a town's general fund and used for town-wide purposes. You also ask whether a portion of … of a city or town, by local law, to impose and provide for the collection of an annual assessment of not more than … that unless a statute provides otherwise and except for revenues received as a result of a part-town function or …
https://www.osc.ny.gov/legal-opinions/opinion-90-1State Agency Small-Dollar Purchases (Follow-Up)
… voucher processes instead of the State procurement card, and to identify potential cost savings and revenue enhancements achievable through better … successful in its efforts to increase State agencies’ P-Card use for small-dollar purchases. Aggregate P-Card use …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-followDiNapoli: State Pension Fund Value $206.9 Billion
… strength and stability of our state’s pension fund is good news for the more than one million individuals in the state … expected rate of return is 7 percent. Solid returns in recent years have resulted in reductions in employer …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionPocatello Fire District - Audit Follow-Up (2016M-301F)
The purpose of our review was to assess the Fire District’s progress, as of September 2019, in implementing our recommendations in the audit report released in
https://www.osc.ny.gov/files/local-government/audits/pdf/pocatello-district-2016-301f.pdfOpinion 91-54
… of real property within the village) STATE CONSTITUTION, ART XVI, §1; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(8): In … to the municipal corporation by the Legislature (NY Const, art XVI, §1; Sonmax, Inc. v City of New York , 43 NY2d 253, …
https://www.osc.ny.gov/legal-opinions/opinion-91-54Compliance With the Clery Act (Follow-Up)
… enacted the Clery Act, which requires colleges and universities to disclose crime statistics and security policies to help the public make informed decisions when choosing a college for … to the Department of Education which could affect the public's ability to accurately assess college safety and …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followCapital Asset Management (Follow-Up)
… properties where the address was marked as State-owned in tax parcel data but did not appear in the SFS AM data. …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followReport on the State Fiscal Year 2027 Executive Budget
The Executive Budget for State Fiscal Year 2027 comes at a time of unusual fiscal uncertainty, primarily stemming from federal actions that are injecting uncertainty into the economy and disrupting the federal-state fiscal relationship.
https://www.osc.ny.gov/files/reports/pdf/sfy-2027-executive-budget-report.pdf