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Town of Farmersville - Town Clerk (2019M-49)
Determine whether the Town Clerk (Clerk) recorded, deposited, remitted and reported collections in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/farmersville-49.pdfCayuga County - Procurement and Claims Audit (2018M-274)
Determine whether County officials procured goods and services in accordance with the procurement policy and statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/pdf/cayuga-274.pdfeBay Board Diversity Letter
eBay agreement to include gender and racial diversity among the qualities its seeks in its board members.
https://www.osc.ny.gov/files/press/pdf/ebay-letter.pdfPrompt Payment Interest Report FY 2013-2014, May 2014
In 2013-14, vendors were paid interest totaling $1,714,825 representing an increase of $837,466 above the prior year.
https://www.osc.ny.gov/files/reports/special-topics/pdf/prompt-payment-interest-2013-14.pdfPrompt Payment Interest Report FY 2012-2013, May 2013
In 2012-13, vendors were paid interest totaling $2,552,297, representing an increase of $627,035 above the prior year.
https://www.osc.ny.gov/files/reports/special-topics/pdf/prompt-payment-interest-2012-13.pdfRatio of Employee Compensation to Revenue NYC
Ratio of Employee Compensation to Revenue For the Seven Largest Financial Firms Headquartered in New York City
https://www.osc.ny.gov/files/press/pdf/firm-compensation-to-revenue-nyc.pdfMiddlesex Fire District – Procurement (2025M-135)
Did Middlesex Fire District (District) officials ensure the procurement of goods and services in an economical manner?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/middlesex-fire-district-2025-135.pdfMedicaid Program – Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans
… the disenrollment period (i.e., the Plan did not pay for medical services for the recipient during the disenrollment … and the Plans were not “at risk” (did not pay for medical services) during the disenrollment periods. By the … disenrollment periods when Plans were “at risk” (provided medical services), the Medicaid program could realize …
https://www.osc.ny.gov/state-agencies/audits/2016/03/30/medicaid-program-improper-payments-recipients-no-longer-enrolled-managed-long-term-careOpinion 92-44
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to fringe benefits pursuant to … Whether pursuant to General Municipal Law 207m the chief of police of a city who is the permanent fulltime head of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-44NYS Comptroller DiNapoli Writes to President Biden in Support of His Planned Veto of Anti-ESG Resolution
… of Labor’s rule are trying to impose partisan politics on what should be dollars and cents, nonpolitical investment … Fund (Fund), which is the one of the largest public pension funds in the United States. The Fund is not subject … of America’s best-managed and best-funded public pension plans. We have integrated ESG factors into our investment …
https://www.osc.ny.gov/press/releases/2023/03/nys-comptroller-dinapoli-writes-president-biden-support-his-planned-veto-anti-esg-resolutionVillage of Washingtonville – Budget Review (B24-6-1)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2024-25 tentative budget were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/washingtonville-village-2024-b24-6-1.pdfVillage of Washingtonville – Budget Review (B25-6-1)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2025-26 tentative budget were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/washingtonville-village-b25-6-1.pdfMedicaid Program: Managed Care Payments for Services Not Coordinated Through Recipient Restriction Program Providers (2023-S-18)
To determine whether the Department of Health (DOH) provided adequate oversight to ensure managed care recipients in the Recipient Restriction Program received services from the appropriate providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s18.pdfLicense Fee Revenues (Follow-Up) (2013-F-6), 30-Day Response
We have followed up on the actions taken by officials of the New York City Department of Consumer Affairs to implement the recommendations contained in our audi
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f6-response.pdfCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfOpinion 88-28
… or, if no such designation is made, to publish official notices in any of three newspapers which are circulated in … the absence of such designation, used to publish official notices. June 3, 1988 Frederick H. Monroe, Esq., Town … or if no such designation is made to publish official notices in any of three newspapers which are circulated in …
https://www.osc.ny.gov/legal-opinions/opinion-88-28DiNapoli: NYC Forecasts $965 Million Surplus Fueled by Federal Aid
… an uneven recovery, while revising economic expectations, planning for slower employment gains but faster growth in … $1.1 billion annually beginning in FY 2025. In addition, housing and homeless support enhancements over the last year …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-nyc-forecasts-965-million-surplus-fueled-federal-aidPurchases and Procurement Practices (Follow-Up) (2023-F-31)
To assess the extent of implementation of the eight recommendations included in our initial audit report, Purchasing and Procurement Practices (Report 2020-S-67).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f31.pdfParticipation Request - Employer Contribution Stabilization Program
The participation request form is used to enroll in the Contribution Stabilization Program (Chapter 57, Laws of 2010) for payment of retirement contributions.
https://www.osc.ny.gov/files/retirement/employers/pdf/csp-participation-request.pdfMonitoring of Select Programs (Follow-Up) (2023-F-2) 30-Day Response
To assess the extent of implementation of the five recommendations included in our initial audit report, Monitoring of Select Programs (Report 2020-S-47).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f2-response.pdf