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Opinion 92-9
… in the opinion. VOLUNTEER FIREFIGHTERS -- Reimbursement for Expenses (appearance at attorney's office in compliance with subpoena for pre-trial questioning) WORDS AND PHRASES -- "Court or Other Tribunal" (meaning for purposes of General Municipal Law, §72-o - appearance at …
https://www.osc.ny.gov/legal-opinions/opinion-92-9DiNapoli: School District Tax Cap Levy Remains at 2%
… Property tax levy growth for New York’s school districts and … fiscal year end. “For the fifth consecutive year, the property tax levy for school districts and 10 cities will be … tax levy growth factors for all local governments Real Property Tax Cap and Tax Cap Compliance web page …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-school-district-tax-cap-levy-remains-at-2-percentInteractive Maps: Language Access Service Needs Statewide (2022-S-38)
… access to government programs and services Executive Order 26 issued on October 6 2011 established a statewide language …
https://www.osc.ny.gov/state-agencies/audits/interactive-maps-language-access-service-needs-statewide-2022-s-38DiNapoli: Special Education Provider Pleads Guilty to Felony Charges
… The executive director of special education provider IncludED Educational Services … Kramer agreed to pay $418,000 in restitution as part of his plea agreement and is banned for life from providing … and care," said District Attorney Cyrus Vance. "Instead of providing these young children with the special education …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-special-education-provider-pleads-guilty-felony-chargesXI.6.A Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment – XI. Procurement and Contract Management
… of the State Comptroller’s (OSC) Quick Contracting Program for commodity, printing, miscellaneous services or equipment procurements, State agencies must use the Quick … Agreement AC 3278-S and Contract Certification Form for Quick Contract Processing AC 3277-S unless the agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6a-quick-contracting-commodity-printing-miscellaneous-services-and-equipmentMessage from the Comptroller – 2022 Financial Condition Report
… This report provides information and analysis on the full spectrum of New York State government finances and services, …
https://www.osc.ny.gov/reports/finance/2022-fcr/message-comptrollerFinancial Toolkit for Local Officials
… Local government and school district leaders are faced with …
https://www.osc.ny.gov/local-government/financial-toolkitPandemic Planning and Care for Vulnerable Populations (Follow-Up)
… in our initial audit report, Pandemic Planning and Care for Vulnerable Populations (Report 2021-S-9 ). About the … facilities and voluntary agencies that deliver direct care to people with IDD. One component of OPWDD’s mission is … and to determine whether OPWDD took appropriate actions to care for the vulnerable population it serves during the …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-followImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… (Report 2022-S-35 ). About the Program The Department of Health (DOH) administers the State’s Medicaid program and the Essential Plan, both of which provide health care services to individuals who are economically … for the Essential Plan as a liable third-party health insurance (i.e., primary payer). Key Findings DOH officials …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024
… Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State … Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act collectively Acts for the State …
https://www.osc.ny.gov/state-agencies/audits/2025/02/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehiclePhysical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (Follow-Up)
… at Selected Mitchell-Lama Developments Located Outside New York City (Report 2022-S-46 ). About the Program The … responsible for managing the developments. Pursuant to the New York Codes, Rules and Regulations (Regulations), when … was based on a sample of five developments located outside New York City: Barker Terrace, Executive House, Seneca …
https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-newUncollected Penalties (Follow-Up)
… in our initial audit report, Uncollected Penalties (Report 2012-S-69 ). Background Our initial report was issued on July …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followImproper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Follow-Up)
… in Medicaid through Local Departments of Social Services or the NY State of Health (the State’s online health … benefits is assigned a Client Identification Number (CIN), a unique identifier. Medicaid recipients may have more … concurrently enrolled in FFS under different CINs; and $2.5 million in potential duplicate FFS payments made on …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-involving-fee-service-claims-recipients-multiple-clientAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act collectively Acts for the State Fiscal Year ended March 31 2022
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleEfforts to Collect Delinquent Taxes
… Objective To determine if the Department of Taxation and Finance … adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, … To determine if the Department of Taxation and Finance is …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesSelected Performance Measures
… measures related to its mission, such as ridership and mean distance between failures (MDBF). In addition to the …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresControls Over Selected Expenditures (Follow-Up)
… fund direct services to crime victims through a network of community-based Victim Assistance Programs (VAPs); and to advocate for the rights and benefits of all innocent crime … Our review found that OVS’ controls generally ensured that its expenditures for crime victim compensation claims, VAP …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023
… Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State … Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act collectively Acts for the State …
https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleMedicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare
… steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare. … administers the State’s Medicaid program. Individuals who are eligible or appear eligible for Medicare are required … steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicareOuaquaga Fire Company, Inc. – Company Operations (2025M-98)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the … Company was composed of a total of three individuals (i.e., the Director/Treasurer, Director/Secretary and one …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98