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Opinion 98-15
… requirements of General Municipal Law, §119-dd(4) and such sale is not subject to the permissive referendum … government programs for the preservation, restoration and maintenance of the historical, architectural, … of statutory construction that a prior general statute yields to later more specific statutes (see, gen., McKinney's …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Registration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
… it regulates. Where facilities are found to be in violation of laws, rules, or regulations, the Department must …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followChurchville-Chili Central School District – Procurement (2025M-18)
… using formal competitive bids in accordance with New York State General Municipal Law (GML), requests for proposals, or … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as … by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Oversight of Sidewalk Sheds (Follow-Up)
… of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC Administrative and Building Codes, the Rules of the City of New York, and NYC Local Laws in order to promote the safety of all people …
https://www.osc.ny.gov/state-agencies/audits/2023/07/06/oversight-sidewalk-sheds-followOpinion 90-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE VIII, §§6, 12; LOCAL FINANCE LAW, … our opinion as to the application of article 8, §6 of the State Constitution which provides an exclusion from the debt …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Oversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up) (2020-F-12)
To follow up on the actions taken by officials of the Department of Environmental Conservation to implement the recommendations contained in our audit ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-20f12.pdfExamination of Travel Expenses
This is a continuation of our examination detailed in Report 2015-BSE1-04, which outlined our findings regarding travel expenses incurred by a Department employ
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-07-26.pdfMedicaid Program - Medicaid Claims Processing Activity October 1, 2017 Through March 31, 2018
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in ac
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s63-response_0.pdfContracts for Personal and Miscellaneous Services (Follow-Up) (2014-F-11), 90-Day Response
We have followed up on the actions taken by officials of the Metropolitan Transportation Authority to implement the recommendations contained in our prior
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f11-response.pdfContracts for Personal and Miscellaneous Services (Follow-Up) (2014-F-11)
We have followed up on the actions taken by officials of the Metropolitan Transportation Authority to implement the recommendations contained in our prior
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f11.pdfMedicaid Program - Medicaid Claims Processing Activity October 1, 2013 Through March 31, 2014 (2013-S-50), 90-Day Response
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in ac
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s50-response.pdfMedicaid Program - Medicaid Claims Processing Activity October 1, 2013 Through March 31, 2014 (2013-S-50)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in ac
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s50.pdfMedicaid Program - Medicaid Claims Processing Activity April 1, 2014 Through September 30, 2014 (2014-S-15), 90-Day Response
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in ac
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s15-response.pdfMedicaid Program - Medicaid Claims Processing Activity April 1, 2014 Through September 30, 2014 (2014-S-15)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in ac
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s15.pdfDiNapoli Announces State Contract and Payment Actions for July 2017
… State Comptroller Thomas P. DiNapoli announced today his … 19,000 payments valued at nearly $50.2 million. As the state’s chief financial officer, DiNapoli’s office reviews contracts for all state agencies and certain state public authorities and … State Comptroller Thomas P DiNapoli announced today his …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-announces-state-contract-and-payment-actions-july-2017UCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… reported by UCPA of Cayuga County d.b.a. E. John Gavras Center (Gavras Center) on its Consolidated Fiscal Reports (CFRs) were … audit focused primarily on expenses claimed on the Gavras Center’s CFRs for the fiscal year ended June 30, 2021, and … costs reported by UCPA of Cayuga County dba E John Gavras Center on its Consolidated Fiscal Reports were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualCity of Oneonta – Departmental Collections (2013M-13)
… Federal aid, and departmental revenues. The Department of Public Transportation collected fees totaling approximately $700,000 … departments within the City responsible for collecting and/or depositing City moneys: the Finance Office, Public …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and … or Report the results of the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Statement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… efficiently — reducing costs without hurting services — can undermine the progress the city has made in public safety, health, education and trash management. “The budget update also continues the …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateDiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow
… The scope of the DEC’s mandate will grow considerably in coming years because of recent initiatives from the … Community Risk and Resiliency Act, overseeing $3.9 billion in water quality appropriations, and managing programs aimed … specific types of pollution. Over the decade ending in state fiscal year (SFY) 2019-20, DEC’s annual capital …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-grow