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Oversight of Juvenile Justice Facilities (Follow-Up) (2025-F-15)
To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of Juvenile Justice Facilities (Report 2022-S-13).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f15.pdfMedicaid Program: Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State (2022-S-42) 180-Day Response
To determine if the Department of Health (DOH) improperly paid Medicaid managed care premiums on behalf of members who resided outside of New York.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22s42-response.pdfMaternal Health (Follow-Up) (2025-F-26) 30-Day Response
To assess the extent of implementation, as of March 2026, of the one recommendation included in our initial audit report, Maternal Health (2022-S-25).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f26-response.pdfMaternal Health (Follow-Up) 2025-F-26
To assess the extent of implementation, as of March 2026, of the one recommendation included in our initial audit report Maternal Health (2022-S-25).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f26.pdfDiNapoli: Convicted Drunk Drivers Not Installing Court-Ordered Ignition Locks
… The New York City Department of Probation (NYC Probation) failed to properly supervise thousands of New … by either the Queens District Attorney’s Office or NYC Probation. This audit examined those under the supervision of NYC Probation. Under the Child Passenger Protection Act, also …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-convicted-drunk-drivers-not-installing-court-ordered-ignition-locksNew York State Comptroller DiNapoli: Wall Street Profits Rose in 2018, But Bonuses Fell
… decline in the financial markets in the fourth quarter of 2018, the securities industry still had a good year with … was still double the average annual salary in the rest of the City’s workforce. It’s too soon to say how the … growth in pretax profits for the broker/dealer operations of New York Stock Exchange member firms (the traditional …
https://www.osc.ny.gov/press/releases/2019/03/new-york-state-comptroller-dinapoli-wall-street-profits-rose-2018-bonuses-fellDiNapoli: State Pays Drug Treatment Center Nearly $4 Million for Ineligible Expenses
… A national drug and alcohol treatment provider was able to collect $3.9 million in … of the nation’s largest programs for the prevention and treatment of alcohol and substance abuse, signed a five-year … inpatient, and residential drug and alcohol addiction treatment services at several facilities in the New York …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-state-pays-drug-treatment-center-nearly-4-million-ineligible-expensesOpinion 88-8
… or (1)(h) of section 802 is required. However, subdivision two of section 803 provides that disclosure shall not be …
https://www.osc.ny.gov/legal-opinions/opinion-88-8Opinion 92-36
… county-wide expense (County Law, §308[4]; see 1990 Opns St Comp No. 90-51, p 116). Since it would be inconsistent to … findings and declaration of intent, is confusion arising from the existence of numerous telephone numbers for …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 92-55
… -- Powers and Duties (services for private water systems) VILLAGE LAW, §§1-102(2), 11-1120, 11-1122: A village may not contract to provide, at the expense of the private owners, a village employee to perform testing of water within a private … Whether the village may enter into a contract to provide at the expense …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 95-17
… -- Property (transfer of property from a town to a district without consideration) PERSONAL PROPERTY -- … of (authority of town to transfer property to a district without consideration) TOWNS -- Powers and Duties (authority of town to transfer property to a district without consideration) TOWN LAW, §§198, 202, 202-a; …
https://www.osc.ny.gov/legal-opinions/opinion-95-17DiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… transparency both in process and content. “The creation of a paid family leave program and increases in the state minimum wage will help distribute the benefits of economic growth more broadly among New Yorkers, while the … sound, there are open questions regarding the use of lump sum appropriations and whether future spending will …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andDiNapoli Audit Finds Lapses in Treatment Under Kendra's Law
… of 41 sampled) took longer, including five that took over two years. Auditors looked at 46 AOT cases and found most …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-audit-finds-lapses-treatment-under-kendras-lawDiNapoli: Central New York Economy Slowly Improving
… places to live. For example, less than 30 percent of homeowners spend more than 30 percent of their income on …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingXI.18.C Consultant Disclosure – XI. Procurement and Contract Management
… the Office of the State Comptroller (OSC) include in the Consulting Services Report it compiles annually on contracts issued by state agencies for consulting services during the previous fiscal year, certain … persons employed to provide services under a contract for consulting services, the number of hours worked and the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18c-consultant-disclosureIII.2 SFS Policies – III. Statewide Financial System (SFS)
… To prescribe such methods of accounting as are necessary for the performance of the foregoing duties.” Guide to … to prescribe such methods of accounting as are necessary for the performance of the foregoing duties …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policiesII.2 New York State Accounting Policies – II. New York State Financial Accounting
… there are many other state statutes that govern the receipt and disposition of state revenues or govern how or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesNew York’s Agriculture Industry: A Resilient Part of State and Local Economies
… industry supports jobs and communities throughout New York State. According to the U.S. Bureau of Economic Analysis, in … disruptions in supply chains. Agriculture and the State Economy According to the U.S. Department of … growth in both crop and animal production led total farm employment to climb to a new high of 23,868 in 2021. 4 …
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesDiNapoli: Tax Revenues in February $758 Million Over Budget Projections
… State Comptroller Thomas P. DiNapoli. State tax revenues for fiscal year 2021 totaled $75 billion through the end of … year. This is largely due to higher federal reimbursement for Medicaid spending, as well as the withholding of certain … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-tax-revenues-february-758-million-over-budget-projectionsXV.11 Journal/Revenue Transfers – XV. End of Year
… To facilitate OSC review of General Ledger Journal Entries and AP Journal Vouchers prior to the end of the fiscal year, OSC strongly recommends that … To facilitate OSC review of General Ledger Journal Entries …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv11-journalrevenue-transfers