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Medicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers (2016-S-67)
To determine whether the Department of Health made improper Medicaid payments for transportation services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s67.pdfAmagansett Union Free School District - Procurement (2018M-206)
Determine if the District procures goods and services in accordance with its procurement policy.
https://www.osc.ny.gov/files/local-government/audits/pdf/amagansett.pdf“Piggybacking” Law - Exception to Competitive Bidding
Guidelines for the "Piggybacking" Exception to Competitive Bidding under General Municipal Law § 103 (16)
https://www.osc.ny.gov/files/local-government/publications/pdf/piggybacking-law.pdfNorth Tonawanda City School District – Information Technology (2023M-102)
The objective of this audit is to determine whether North Tonawanda City School District officials properly secured user account access to the network and managed user account permissions in financial and student information applications.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/north-tonawanda-central-school-district-2023-102.pdfNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (2020-N-4) 180-Day Response
To determine whether the New York City Department of Homeless Services is effectively monitoring its contract with the Institute for Community Living, Inc. (ICL) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n4-response.pdfFederal Funds to New York City: A Review of Categorical Grants Combined
The federal administration has ordered freezes, pauses, and reviews of federal assistance funding to identify grant programs which are implicated by the President’s recent executive actions and could be subject to reduction or elimination.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc--a-review-of-categorical-grants.pdfFederal Funds To New York City: A Review of Categorical Grants
The federal administration has ordered freezes, pauses, and reviews of federal assistance funding to identify grant programs which are implicated by the President’s recent executive actions and could be subject to reduction or elimination.
https://www.osc.ny.gov/files/reports/pdf/report-1-2026.pdfNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (2020-N-4)
To determine whether the New York City Department of Homeless Services is effectively monitoring its contract with the Institute for Community Living, Inc. (ICL) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n4.pdfClaims Processing Activity October 1, 2020 Through March 31, 2021 (2020-S-54)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s54.pdfClaims Processing Activity April 1, 2020 Through September 30, 2020 (2020-S-22) 180-Day Response
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s22-response.pdfClaims Processing Activity April 1, 2020 Through September 30, 2020 (2020-S-22)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s22.pdfCity of Little Falls – Financial Condition (2021M-54)
Determine whether the City of Little Falls (City) Common Council (Council) and officials adopted realistic budgets that were structurally balanced, routinely monitored financial operations and took appropriate actions to maintain the City’s fiscal stability.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/little-falls-2021-54.pdfHeat and Hot Water Complaints (2019-N-3) 180-Day Response
To determine whether the New York City Department of Housing Preservation and Development addresses heat and hot water complaints timely, issues notices of violation, and seeks the imposition and collection of penalties as appropriate.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19n3-response.pdfRequest for Withdrawal from Section 384 (PF5094)
For NYSLRS PFRS members to withdraw their election to contribute under the provisions of Section 384 of the Retirement and Social Security Law, permitting retirement after 25 years of allowable police or fire service.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5094.pdfAffidavit for Benefit Payment (1310.4) (RS4139)
To make a written statement for the purpose of receiving a deceased NYSLRS retiree’s death benefit when there is no executor, administrator of the deceased's estate, surviving spouse, minor child, or beneficiary use form RS4139.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs4139.pdfNew York City Department of Homeless Services: Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (Follow-Up) (2025-F-23)
To determine the extent of implementation of the six recommendations included in our initial audit report, New York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (Report 2022-N-6).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f23.pdfOpinion 91-24
… in the opinion. SEWERS AND SEWER SYSTEMS -- Contracts (to provide service outside town district) SEWER DISTRICTS -- Contracts (between town and county districts); (to provide service outside district); (with village) COUNTY … of a town sewer district, may contract with a county to provide sewer service to properties within a county sewer …
https://www.osc.ny.gov/legal-opinions/opinion-91-24Opinion 2008-5
… village and a town on behalf of a fire protection district for the services of a village fire company: (1) there is no … the fire protection district; (3) the contract may provide for the town receiving fire protection to directly remit to … contract may provide, as a negotiated term or condition, for the setting aside of monies paid to the fire company to …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Opinion 95-1
… or statutory amendments that bear on the issues discussed in the opinion. COMMUNITY DEVELOPMENT AGENCIES -- Officers … city is responsible for paying the cost of these benefits in the event the agency has insufficient funds to cover the … grant of the authority, it is our opinion that the city, in its discretion, could determine to provide city funds to …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Opinion 94-28
… and Duties (authority to pay expenses associated with advance planning undertaken for existing or proposed district … to reimburse county general fund for costs associated with advance planning to study feasibility of county-wide … MUNICIPAL LAW, §99-d: Expenses incurred by a county for advance planning pursuant to General Municipal Law, §99-d may …
https://www.osc.ny.gov/legal-opinions/opinion-94-28