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Opinion 91-45
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements … may only make repairs and improvements to town highways in the manner provided in the superintendent's agreement with the town board. The …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 92-11
… or statutory amendments that bear on the issues discussed in the opinion. INSURANCE -- Self-Insurance (transfer from … to General Municipal Law, §6-n may transfer the moneys in that reserve fund to establish a reserve for property loss … authorized or required to purchase or maintain insurance. In the case of expenditures from the fund to pay settled or …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Comptroller DiNapoli Releases Municipal Audits
… clerk did not always record, deposit, disburse and report all moneys collected in a timely and accurate manner. The …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsOpinion 88-18
… or statutory amendments that bear on the issues discussed in the opinion. TAXES -- Mortgage Tax (distribution to newly … to be apportioned among the town and certain villages in the town for the period October 1, 1986 through March 31, 1987. The villages in question were incorporated in May of 1986. Enclosed with …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 93-32
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure … LAW, §§33, 34, 811, 813; PUBLIC OFFICERS LAW, §§87, 89: In connection with an examination into the accounts and … local board of ethics by municipal officers and employees in accordance with the requirements of General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-32Opinion 89-27
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Equal Protection … health insurance coverage than those supervisors who were in office prior to such date, as long as the resolution is consistent with equal protection provisions in the State and federal constitutions. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-89-27DiNapoli Releases Annual IDA Report
… risen steadily. County IDAs were responsible for 61.8% of all active IDA projects in 2022, followed by towns (17.7%), …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-annual-ida-reportDiNapoli: Two Capital Region Residents Indicted for $1 Million Medicaid Transportation Fraud Scheme
… Mtui and Mbaga Kaiza, were indicted for their alleged role in a scheme to steal more than $1 million from Medicaid by … Our joint investigation will ensure justice is served in this case and I hope it is a warning to anyone who would … cooperation. The positive impact of which has resulted in a significant decrease in funding that fueled large scale …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-two-capital-region-residents-indicted-1-million-medicaid-transportation-fraud-schemeDiNapoli: Queens Economy Takes Off
… Queens has more residents than at any time in its history, a record number of jobs and businesses, and … “The Queens economy is booming, setting employment records in each of the past six years,” DiNapoli said. “Immigrants, … lost during the recession and more than twice as many as in the second-strongest expansion. Health care, leisure and …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-queens-economy-takes-offCapital Asset Management
… are required to report their capital assets to the Office. All other State entities that do not use SFS AM report their … their capital assets to BCA is actually reporting for all sites. For example, we found 5,461 instances of …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementDiNapoli Releases Executive Budget Report
… long-term fiscal viability.” Spending Growth DOB projects All Funds spending in SFY 2025-26 to total $252 billion, an … on a more sustainable path is in the best interests of all New Yorkers. Similarly, continued efforts are necessary … in SFY 2027-28, as fiscal conditions permit. Presuming all these deposits are made, statutory rainy day reserves …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-reportDiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… forward to building a stronger, more vibrant future for all who live, work, and invest in Kingston." Economic … “The residents of Kingston will reap the benefits from all these projects and under the watchful eye of Comptroller … of cities statewide ($152,300) but lower than those of all Mid-Hudson cities ($399,400) and the state as a whole …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingTemporary Assistance – Federal Funding and New York
… In New York, the Temporary Assistance for Needy Families … Assistance is limited to 60 months for any adult. In January 2025, 204,974 people received federally funded …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/temporary-assistanceTown of Sherburne – Budgeting (2025M-3)
… should be based on historical data or known trends, in which recurring revenues finance recurring expenditures. … underestimated revenues and overestimated expenditures. In addition, officials appropriated fund balance to balance …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3DiNapoli: More New Yorkers Facing Food Insecurity, Tariffs and Federal Funding Cuts Could Worsen Problem
… Food prices in the New York City metropolitan area have risen 25.2% since … a close eye on what is driving affordability issues in the city and state, and it has not escaped anyone that higher food costs have hit household budgets in New York City hard, with price increases outpacing income …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-more-new-yorkers-facing-food-insecurity-tariffs-and-federal-funding-cuts-could-worsenMedicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (2021-S-16) 180-Day Response
To determine whether the Department of Health (Department) took sufficient steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s16-response.pdfCity of Long Beach – Budget Review (B24-7-4)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City of Long Beach’s (City) proposed budget for the 202-25 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/long-beach-city-b24-7-4.pdfAssessable 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 (2023-M-1)
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, 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23m1.pdfSewanhaka Central High School District - Information Technology Contingency Planning (2023M-12)
Determine whether Sewanhaka Central High School District (District) officials developed an information technology (IT) contingency plan to help secure and protect business office IT systems in the event of a disruption or disaster.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sewanhaka-central-high-school-district-2023-12.pdfIssue Brief: New York City Health + Hospitals
New York City Health + Hospitals (H+H) is the largest municipal public health system in the country and the City’s largest provider of care to Medicaid patients, mental health patients, and uninsured patients.
https://www.osc.ny.gov/files/reports/osdc/pdf/health-hospitals-issue-brief.pdf