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Opinion 88-30
… You ask whether, under these circumstances, the town can require the property owner to connect to the water … town board to "adopt a resolution or ordinance prescribing how sewer or ... water connections shall be made." In … obligations of contracts also arises (US Const, art I, §10). In this regard, we note that the courts have …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Medicaid Program - Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans (2018-S-65)
The objective of this audit was to determine whether the Department of Health (Department) made improper fee-for-service (FFS) payments for certain services...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s65.pdfReport on the State Fiscal Year 2016-17 Enacted Budget Financial Plan and Capital Program and Financing Plan, July 2016
The State Fiscal Year (SFY) 2016-17 Enacted Budget Financial Plan reflects the State’s commitment to increase funding for education, health care, transportation
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-financial-plan-2016-17.pdfSelected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment (2016-N-4)
To determine whether the New York City Department of Health and Mental Hygiene ensured that facilities using or possessing radioactive materials were...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16n4.pdfSex Offender Management and Treatment Act Program (2013-S-21)
We recently audited selected aspects of the Sexual Offender Management and Treatment Act Program (SOMTA) at the Office of Mental Health (Office).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13s21.pdfNot-For-Profit Prompt Contracting Annual Report - 2017 Calendar Year
Not-for-profit organizations provide services to New Yorkers in many areas including child care, health care, education, social services, the arts and more.
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/prompt-contracting-report-2017.pdfSupplemental Payments to Executive Employees (2015-S-77), 90-Day Response
We audited the Westchester County Health Care Corporation – Supplemental Payments to Executive Employees. The audit covered January 1, 2012 to January 15, 2016.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s77-response.pdfSupplemental Payments to Executive Employees (2015-S-77)
We audited the Westchester County Health Care Corporation – Supplemental Payments to Executive Employees. The audit covered January 1, 2012 to January 15, 2016.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s77.pdfOversight of the Early Intervention Program’s State Fiscal Agent (2015-S-22), 90-Day Response
To determine whether the Department of Health provided effective oversight of State Fiscal Agent contracts to ensure contractor compliance with contract deliver
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s22-response.pdfOversight of the Early Intervention Program’s State Fiscal Agent (2015-S-22)
To determine whether the Department of Health provided effective oversight of State Fiscal Agent contracts to ensure contractor compliance with contract deliver
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s22_0.pdfMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates (2023-S-2)
To determine whether the Department of Health did not collect Medicaid drug rebates due to encounter system rejections of pharmacy encounter claims.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s2.pdfArts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… arts, entertainment and recreation sector employed 93,500 people in 6,250 establishments. These jobs had an average … residents) drew their primary source of earnings from the arts, entertainment and recreation sector. From 2009 … starting in late February and continuing through Labor Day. The State will also partner with the Andrew W. Mellon …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19DiNapoli: Finger Lakes Regional Economy Bolstered By Key Industries
… general manager of the New York State Wine and Culinary Center. "We are expanding our industry training focus to help …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-finger-lakes-regional-economy-bolstered-key-industriesAccessibility for People With Disabilities
… and federal requirements. The audit covered the period January 2018 to October 2022. About the Program According to … and federal requirements The audit covered the period January 2018 t …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilitiesDiNapoli: MTA Avoided A Fiscal Crisis, Now It Has To Convince Riders To Come Back
… In a turnaround from the fiscal crisis it faced a year ago, the Metropolitan Transportation Authority (MTA) … the MTA faced a $600 million budget shortfall for the year with gaps of more than $1 billion in 2024 that could … the MTA has balanced budgets throughout its five-year financial plan through 2027. MTA projects its overall …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mta-avoided-fiscal-crisis-now-it-has-convince-riders-come-backDiNapoli: NYC Tax Collections Expected to Fall for First Time Since Great Recession
… federal assistance, another round of state budget cuts. With so many uncertainties, and a recovery that may be slower …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-nyc-tax-collections-expected-fall-first-time-great-recessionOpinion 98-8
… This opinion represents the views of the Office of the State Comptroller at the time … ill persons operated by facilities within the Office of Mental Health and approved by the Commissioner of Mental Health; (4) …
https://www.osc.ny.gov/legal-opinions/opinion-98-8DiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019
… recent years, rising to $24.3 billion in fiscal year (FY) 2023, an increase of nearly $7 billion from FY 2019, … represented nearly 22% of operating spending in FY 2023, compared to 16% in FY 2010. Some of the growth in … Business Services, and Youth and Community Development all exceed 80% of total spending at those agencies. From FY …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019Response to Human Trafficking
… The audit covered the period from January 2019 through May 2024. About the Program Human trafficking is recognized … Hotline, conducted a National Survivor Study in 2021 and concluded that “while some survivors find service … confirmation, and this contributed to the Provider, as of June 2024, utilizing only $254,722 (25%) of $1 million …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingOther Bulletin No. 45
… income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-45-april-2018-suny-construction-fund-scf-management-and