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City of Long Beach – Budget Review (B24-7-4)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4DiNapoli: Gen Z and Young Millennials in New York Struggle With Economic, Affordability Challenges
… New York’s young adults — some members of Generation Z (born … a complex economic landscape including higher unemployment rates, increasing costs, and larger debt burdens, that threatens their financial well-being, according to a new report released by State Comptroller Thomas P. DiNapoli. …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-gen-z-and-young-millennials-new-york-struggle-economic-affordability-challengesSelected Wage Investigation Procedures (Follow-Up)
… Objective To determine the implementation status of the four recommendations included in our initial … including conducting outreach to claimants about case status and recovered wages. During that audit, we found that, … To determine the implementation status of the four recommendations included in our initial …
https://www.osc.ny.gov/state-agencies/audits/2024/02/16/selected-wage-investigation-procedures-followOpinion 2001-7
Whether a town may impose a onetime entry fee equivalent to the assessments that would have been imposed on the properties for the five previous years
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Homeless Housing and Assistance Program – Project Selection and Maintenance (Follow-Up)
… administered and staffed by the Office of Temporary and Disability Assistance pursuant to its service agreement with … provides State financial assistance in the form of grants, loans, or loan guarantees to acquire, construct, or …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/homeless-housing-and-assistance-program-project-selection-and-maintenance-followMedicaid Claims Submitted by Accordis, Inc. on Behalf of the New York City Health and Hospitals Corporation
… City Health and Hospitals Corporation (HHC). Background Healthcare providers submit Medicaid claims to the Department … and resubmitted to eMedNY for payment. Medicaid allows healthcare billing companies, commonly referred to as service bureaus, to submit claims on behalf of healthcare providers. Service bureaus are required to enroll …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/medicaid-claims-submitted-accordis-inc-behalf-new-york-city-health-and-hospitalsYeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… 1,582 students. The New York City Department of Education (DoE) refers students to Yeled based on clinical evaluations … Yeled reports to SED on its annual CFRs. SED reimburses DoE for a portion of its payments to Yeled based on statutory …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manualThe Network for Children’s Speech, Occupational & Physical Therapy, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Network for Children’s Speech, Occupational & Physical … To determine whether the costs reported by The Network for Childrens Speech …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/network-childrens-speech-occupational-physical-therapy-llc-compliance-reimbursable-costTown of Pulteney – Financial Condition (2021M-24)
… available, resulting in the general and highway funds and water district beginning 2020 with budgetary deficits. Did … Did not adopt a multiyear financial plan, capital plan or fund balance, reserve or budgeting policies. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Village of Liberty – Budget Review (B4-14-9)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year … general fund, over $940,000 for the water fund, almost $1 million for the sewer fund and over $820,000 for the … are reasonable. The proposed budget does not include a tax overlay or provisions for infrastructure needs. There …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Property Tax Freeze Credit
… Purpose The objective of our examination was to determine whether the Property Tax … Credit (PTF Credit) payments approved by the Department of Taxation and Finance (Department) were appropriate and … with the New York State Property Tax Cap. The Office of the State Comptroller (OSC) approved more than 2.3 million …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditImproper Medicaid Payments to Eye Care Providers (Follow-Up)
… in our initial audit report, Improper Medicaid Payments to Eye Care Providers (Report 2015-S-6 ). Background Under … State requirements. As a result of these weaknesses, six eye care professionals who did not comply with the … Department of Health: Improper Medicaid Payments to Eye Care Providers ( 2015-S-6 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/improper-medicaid-payments-eye-care-providers-followDiNapoli Analyzes Post-Pandemic Tourism Across NYS
… Long Island (-1%) and Central New York (-1.6%) are closest to their pre-pandemic levels. Other key findings: … visitors than Florida, Nevada, and Texas combined. State Park Visits Jump: Visitors to the state’s parks increased by … with over 2 million more visitors. In contrast, National Park sites, including the Statue of Liberty, had fewer …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysTown of East Hampton – Budget Review (B7-13-17)
… the 2014 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt … Town of East Hampton Budget Review B71317 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Village of Nassau – Budgeting (2018M-3)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted budgets based on … fund balance increased by $97,547 (25.7 percent) to $477,621 over the past three years as of May 31, 2017, …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Rainbow Rhymes Learning Center (Follow-Up)
… in our initial report, State Education Department: Rainbow Rhymes Learning Center (Report 2009-S-84). Background … State Education Department (Department) grant payments to Rainbow Rhymes Learning Center (Rainbow) were appropriate and adequately supported. We found …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followXI.18.A Executive Law Article 15-A- Participation by Minority Group Members and Women with Respect to State Contracts – XI. Procurement and Contract Management
… with goal requirements. Agencies must evaluate “good faith” attempts to comply in deciding whether to grant or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18a-executive-law-article-15-participation-minority-group-members-and-women-respect-stateReport on Estimated Receipts and Disbursements State Fiscal Years 2021-22 through 2023-24
The Office of the State Comptroller (OSC) estimates that the State’s tax revenues will increase by 22.2 percent or $18.3 billion in SFY 2021-22 from the previous year.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursement-21-24.pdfBenefits Advisement Services for Individuals With Disabilities Seeking Employment (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit … To assess the extent of implementation of the four recommendations included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/benefits-advisement-services-individuals-disabilities-seeking-employment-followEast Ramapo Central School District – Budget Review (B25-5-2)
… investment, including lack of access to clean drinking water, unsatisfactory ventilation systems, and unsatisfactory …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2