Search
Town of Richford - Town Clerk/Tax Collector (2019M-236)
Determine whether the Town Clerk/Tax Collector (Clerk) properly remitted and deposited money in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/richford-2019-236.pdfMS Excel Format for Security Delivery
Prepare a list in an MS Excel format describing the securities that you intend to deliver.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/excel/security-delivery-excel.xlsxVillage of West Haverstraw - Accrued Leave and Benefits (2019M-143)
Determine whether eligible Village employees received and used leave accruals in accordance with Village policies.
https://www.osc.ny.gov/files/local-government/audits/pdf/west-haverstraw-2019-143.pdfTown of Harrison - Budgeting Practices (2018M-142)
Determine whether the revenue and expenditure projections in the budget and fund balance were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/harrison.pdfInternal Controls
A good internal control system is necessary to assist local officials in meeting all their responsibilities.
Report on the State Fiscal Year 2018-19 Enacted Budget
This report provides an overview of appropriations and other major provisions in the Enacted Budget.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-2018-19.pdfKinderhook Central School District - Procurement (2018M-137)
Determine whether the District procured goods and services in accordance with District policy and procedures.
https://www.osc.ny.gov/files/local-government/audits/pdf/kinderhook.pdfEcoNews, Spring 2016
Since taking office in 2007, I have made the environment one of my office’s top priorities.
https://www.osc.ny.gov/files/reports/special-topics/pdf/environmental-econews-2016.pdfPlanning and Financing New York State's Capital Investments, March 2014
Investment in capital assets is essential to New York’s economy and its quality of life.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-capital-investments-2014.pdfReview of the Five-Year Financial Plan for the City of New York - March 2003
In November 2002, New York City projected a record $6.4 billion budget gap for FY 2004.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2003.pdfComptroller's Fiscal Update: Revenue Trends through the Mid-Year of State Fiscal Year 2012-13, October 2012
As this report demonstrates, growth in tax collections must increase significantly to meet year-end projections.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-mid-year-2012-13.pdfImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up) (2023-F-24) 30-Day Response
To assess the extent of implementation of the six recommendations included in our initial audit report, Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Report 2019-S-72).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f24-response.pdfImproper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes. (2020-S-61) 180-Day Response
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment, prosthetics, orthotics, and supplies while recipients were residing in nursing homes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s61-response.pdfDiNapoli Releases August State Cash Report
… State tax collections totaled $28.2 billion for the five months ended in August, $133 million above … period last year. Significant increases included spending for Medicaid (up $2.3 billion primarily from federal sources) … but $178.6 million higher than the latest projection. For a detailed breakdown, go to …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-releases-august-state-cash-reportDiNapoli: Audit Shows Health Department Overpaid Certain Medicaid Managed Care Premiums
… nearly $19 million for the state fiscal year 2014-15, in part, because of a flaw in how it calculated premiums, according to an audit released … cost reporting guidance, is missing out on millions in annual savings it is supposed to realize through reforms … nearly $19 million for the state fiscal year 201415 in part because of a flaw in how it calculated premiums …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-audit-shows-health-department-overpaid-certain-medicaid-managed-care-premiumsDiNapoli: OCFS Should Improve Foster Care Placement Oversight
… records. DiNapoli recommends OCFS: Identify and implement strategies to improve county and VA compliance with …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversightNY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture
… Federal pandemic relief funds resulted in New York having a positive balance of … and lunch programs, and college loans. Other federal funds pay for essential capital projects and services. These … Orders issued by the President paused disbursement of funds from the Infrastructure Investment and Jobs Act (IIJA) …
https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-statesDiNapoli: Former Halfmoon Supervisor Enters Guilty Plea to Two Felony Counts
… for the legalization of professional Mixed Martial Arts (“MMA”). Between April 10, 2013 and August 10, 2013, Wormuth … requesting legislative action in favor of professional MMA. Wormuth performed no legitimate consulting work for … to promote legislative action in favor of professional MMA. Wormuth also admitted that she lied to FBI agents during …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-halfmoon-supervisor-enters-guilty-plea-two-felony-countsOpinion 92-43
… repair and maintenance of bridges and to control snow and ice. The policies and procedures may reference the … to repair and maintain bridges and to control snow and ice, without prior board approval, within the amounts … repair and maintenance of bridges and to control snow and ice pursuant to Highway Law, §140(2), because such a …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Opinion 93-11
… discussed in the opinion. BONDS AND NOTES -- Debt Limit (computation of with respect to installment purchase … PUBLIC CONTRACTS -- Installment Purchase Contracts (computation of 115% limitation) WORDS AND PHRASES -- … Finance Law, §104.00]". Your question pertains to the computation of the third limitation. The phrase "outstanding …
https://www.osc.ny.gov/legal-opinions/opinion-93-11