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Opinion 89-19
… as agents for the State. Each is a part of and the local arm of the single State administrative agency. Determinative … concluded that the county should not be treated as an arm of the State for Eleventh Amendment purposes. Although …
https://www.osc.ny.gov/legal-opinions/opinion-89-19Sewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)
… Audit Objective Determine whether Sewanhaka Central High School District (District) officials developed an information … action. … Determine whether Sewanhaka Central High School District District officials developed an information …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-informationInteractive Maps: Language Access Service Needs Statewide (2022-S-38)
… government programs and services Executive Order 26 issued on October 6 2011 established a statewide language access …
https://www.osc.ny.gov/state-agencies/audits/interactive-maps-language-access-service-needs-statewide-2022-s-38Medicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare
… Objective To determine whether the Department of Health (Department) took sufficient steps … enrolled in Medicare, Medicare becomes the primary payer and Medicaid the secondary. As a secondary payer, rather than … Districts to take action on. Key Recommendations Follow up with recipients who appeared eligible for Medicare and …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicareMessage from the Comptroller – 2022 Financial Condition Report
… supply chain disruptions, and high rates of inflation. My hope is that this Financial Condition Report can serve as …
https://www.osc.ny.gov/reports/finance/2022-fcr/message-comptrollerState Police Bulletin No. SP-235
… Purpose: The purpose of this bulletin is to notify agencies of an increase in dues for Police Benevolent Association of New York State, Inc. (University Police, Encon Police, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-235-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseAssessable 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
… in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act … damage as a result of an accident. According to Vehicle and Traffic Law, the Department of Motor Vehicles … for tracking the expenses of administering the Acts and assessing these expenses on insurance carriers that issue …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleDownsville Fire District – Procurement and Claims Audit (2022M-130)
… (Board) ensured that goods and services were procured in accordance with the procurement policy and claims were … Board did not ensure that goods and services were procured in accordance with the procurement policy and that all claims … not have assurance that goods and services are purchased in the most economical manner. Seven claims and 44 debit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130DiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… 2009 audit of non-participating provider claims paid by United Healthcare Insurance— the State's contractor which … by the State. The Comptroller’s audits recommended that United recover the overpayments and prevent future waivers of … Court distinguished today’s decision from its 2009 charter school decision (New York Charter Schools Assn v DiNapoli) — …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersXI.6.A Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment – XI. Procurement and Contract Management
… certain minimum requirements, including: • The List of Preferred Source Offerings was checked, and the Preferred Source … Quick Contracting. It is not necessary to submit the bids from the unsuccessful bidders(s). See XI.2.G Submission and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6a-quick-contracting-commodity-printing-miscellaneous-services-and-equipmentApproved State Contracts and Payments
… approved 1,566 contracts for state agencies and public authorities valued at $1.79 billion and approved more … Department of Economic Development $1.4 million to Icahn School of Medicine at Mount Sinai for the High Technology … with Info Link Technologies for shared access to DMV data. Public Service Commission $645,000 with Fried Frank Harris …
https://www.osc.ny.gov/press/releases/2018/01/approved-state-contracts-and-paymentsApproved State Contracts and Payments
… Area Economic Development Corporation for construction of a health-based education facility and two mixed-use buildings … maintenance in various counties, and to rehabilitate the Schenectady Rail Station, Schenectady County. Unified Court … Open Book New York . The easy-to-use website was created by DiNapoli to promote transparency in government and provide …
https://www.osc.ny.gov/press/releases/2017/12/approved-state-contracts-and-paymentsDiNapoli: School District Tax Levy Cap at 2%
… Property tax levy growth for New York’s school districts and 10 cities … today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments (excluding …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentAssessable 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
… About the Program The Acts help ensure that the operators of motor vehicles driven in New York State possess adequate … injure or whose property they might damage as a result of an accident. According to Vehicle and Traffic Law, the Department of Motor Vehicles (DMV) is responsible for tracking the …
https://www.osc.ny.gov/state-agencies/audits/2025/02/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleDiNapoli Releases Report on SFY 2024-25 Financial Plan
… budget gaps. Spending in recent years has been driven by school aid and Medicaid; the two are forecasted to account … may alter that performance. Address spending pressures in school aid and Medicaid programs. Placing these two programs … The state’s excessive reliance on “backdoor” borrowing by public authorities continues, as total state-supported debt …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-planFinancial Toolkit for Local Officials
Local government and school district leaders are faced with unprecedented challenges in the wake of the pandemic including simultaneously managing the public health response and the budgetary impacts of the financial crisis
https://www.osc.ny.gov/local-government/financial-toolkitFederal Balance of Payments – Federal Funding and New York
… individual states and the federal government. This annual report calculates how much each state remits to the federal … for the vast differences in population between states. Negative amounts indicate more tax revenues were remitted … Historically, New York has been a “donor state,” with a negative balance of payments; in the years preceding the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-balance-paymentsPandemic Planning and Care for Vulnerable Populations (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit … For example, individuals with IDD have a higher prevalence of comorbidities and immune dysfunction; are more susceptible …
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)
To determine the extent of implementation of the two recommendations included in our initial audit report Medicaid Program Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage Report 2022S35
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planKIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
Determine whether the KIPP Troy Prep Charter School (School) Board of Trustees (Board) and officials accurately billed and collected tuition, and deposited and recorded collections in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/kipp-troy-prep-charter-school-2024-20.pdf