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Physical and Financial Conditions at Selected Mitchell-Lama Developments
… Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, … The Mitchell-Lama Housing Program (Program) was created in 1955 to provide affordable rental and cooperative (co-op) … for management services; these agreements must be approved in writing by HPD. The managing agents of Mitchell-Lama …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsOpinion 90-38
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Seasonal Limited Use … and are dependent upon the highway for access. We are in receipt of your letter concerning a town highway which has … to annually designate, on or before November in each year, a town highway as a seasonal limited use …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Fraud Prevention and Detection
This session will identify steps local officials can take to help detect and prevent fraud and abuse. Participants will learn about the fraud triangle, which consists of common red flags, organizational vulnerabilities to fraud and how to minimize risks.
https://www.osc.ny.gov/files/local-government/academy/pdf/fraud-prevention-detection-080724.pdfImproper Managed Care Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up) 90-Day Response
To determine whether improper Medicaid managed care premiums were paid on behalf of recipients with duplicate Client Identification Numbers
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f22-response.pdfLGAC - Meeting Notice - Audit Committee - June 25, 2021
The New York Local Government Assistance Corporation will have a special meeting of the Audit Committee on June 25, 2021.
https://www.osc.ny.gov/files/debt/pdf/lgac-notice-audit-committee-06-25-21.pdfMedicaid Program - Improper Managed Care Payments for Recipients With Duplicate Client Identification Numbers (2018-S-24)
To determine whether improper Medicaid managed care premiums were paid on behalf of recipients with duplicate Client Identification Numbers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s24.pdfNew York State's Aging Prison Population, April 2017
New York State’s prison population has been decreasing, but the number of older inmates has been on the rise.
https://www.osc.ny.gov/files/reports/special-topics/pdf/health-aging-prison-2017.pdfMedicaid Program – Oversight of Health Homes
… the Program The Health Home Program (Program), implemented in New York in January 2012, is an optional benefit under the Medicaid … social and economic barriers to care, engaging people in the behavioral and general medical care needed to stay …
https://www.osc.ny.gov/state-agencies/audits/2026/01/20/medicaid-program-oversight-health-homesAllegany County – Court and Trust Funds (2014M-74)
… moneys from foreclosures and contract disputes resulting in a mechanic’s lien (when the whereabouts of any person … Clerk maintains scanned copies of all court orders filed in his office, he does not make an entry into the court and … a court. We identified funds which improperly remained in the Treasurer’s custody and should have been turned over …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Orleans County – Court and Trust Funds (2024-C&T-6)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 1, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Oneida County – Court and Trust Funds (2023-C&T-3)
… money from foreclosures and contract disputes resulting in a mechanic’s lien . [1] These actions are recorded in the County Clerk’s office when payments are deposited as required by court order . Additionally, in certain circumstances, [2] funds from estates are …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… There were no recommendations. 1 Security interest in property filed to ensure payment for contracted services rendered on the property 2 When the whereabouts of any person entitled to …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Schoharie County Court and Trust Funds (2022-C&T-3)
… money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services … rendered on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Chautauqua County – Court and Trust Funds (2020-C&T-1)
… The County Clerk should maintain a court and trust fund register as required by law. …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Town of Carmel - Procurement (2019M-179)
Determine whether Town officials procured goods and services according to the purchasing policy and General Municipal Law (GML).
https://www.osc.ny.gov/files/local-government/audits/pdf/carmel-2019-179.pdfUtilization of the Arch Street Yard and Shop Facility (Follow-Up) (2019-F-19)
To determine the extent of implementation of the one recommendation included in our initial report, Utilization of the Arch Street Yard and Shop Facility ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f19.pdfState Agencies Bulletin No. 1743
… reporting of Workers’ Compensation paid leave transactions in PayServ, OSC must periodically clean up employee records … refunds of Federal and State income taxes. For employees in this situation, there is a risk of penalties for under … if applicable. For these paychecks, the refund method in the Workers' Comp Earning Exclusions page in PayServ will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1743-late-reporting-workers-compensation-leaveReview of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-23-2025.pdfReview of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-21-2025.pdfReview of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2025.pdf