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Selected Performance Measures
… MDBF was calculated by the LIRR found that the agency did not include all mechanical failures in its calculation. For … in nature and resulted in delays or lost trips were not included in its MDBF calculation. Had they been included, … were about 60 percent of ridership in 2017. MTA Bus does not include non-paying passengers when reporting ridership to …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresTown of Sheridan – Shared Services Costs (2023M-74)
… (IMA) and whether the Town Board (Board) conveyed land in a transparent and equitable manner. Key Findings The Town … taxpayers paid $125,736 to provide services to customers in three other towns and a village benefitting from the IMA. … $21,000 from CBI for Town office space the group uses. In addition, the Board did not convey land to Chautauqua …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Opinion 89-19
… v Merrill Lynch , 107 AD2d 902, 483 NYS2d 847 [1985]; 3 NY Jur 2d, Agency, §189, p 11). Not considered in Beaudoin , … it noted that a county has its own taxing authority (NY Const, art VIII, §10; County Law, §§233, 233-a[1], [4]), …
https://www.osc.ny.gov/legal-opinions/opinion-89-19Medicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare
… eligible for Medicare based on age but were not enrolled in Medicare. The audit covered the period July 2016 through … Medicaid. When Medicaid recipients are also enrolled in Medicare, Medicare becomes the primary payer and Medicaid … a federal cash benefit to assist low-income individuals. In New York, all SSI recipients are eligible to receive …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicareDownsville Fire District – Procurement and Claims Audit (2022M-130)
… were approved prior to payment. Key Findings The Board did not ensure that goods and services were procured in … lacked evidence of required quotes or competition was not sought. As a result, taxpayers do not have assurance that goods and services are purchased in …
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
… protect taxpayer dollars.” A copy of the full decision is available here: … care under the Empire Plan. The Court concluded it does not. The decision arose from the Comptroller's 2009 audit of … books. South Island argued that the Comptroller could not review their records because they receive State funds …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersApproved State Contracts and Payments
In November the Office of the State Comptroller approved 1566 contracts for state agencies and public authorities valued at $179 billion and approved more than 2 million payments worth more than $95 billion
https://www.osc.ny.gov/press/releases/2018/01/approved-state-contracts-and-paymentsApproved State Contracts and Payments
… I-87, and I-440, in NYC, Kings, Queens, Richmond and Bronx counties. $10.6 million with Intercounty Paving … Contracting ES II Enterprises JV for bridge repairs to the Bronx River Parkway over Morris Park Ave. and 180th Street, … Corp. for bridge replacements on I-290 between NY 384 and NY 425 in the Tonawanda, Erie County. Major …
https://www.osc.ny.gov/press/releases/2017/12/approved-state-contracts-and-paymentsDiNapoli Releases Report on SFY 2024-25 Financial Plan
… are subject to administrative use by the Executive and are not governed by statutory requirements for their use or … also reduces the likelihood that the funds will be available for truly pressing economic circumstances or other …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-planPandemic Planning and Care for Vulnerable Populations (Follow-Up)
… 2019 to April 2022. Our initial audit found OPWDD did not provide consistent oversight and guidance to all homes to … as a risk even before the COVID-19 pandemic, OPWDD did not take proactive steps to ensure that all homes—either … rather than proactive. Further, COVID-19 reviews did not adequately provide assurance that homes were following …
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)
… Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Report 2022-S-35 ). About the … of Health (DOH) administers the State’s Medicaid program and the Essential Plan, both of which provide health care … change, individuals may transition between Medicaid and the Essential Plan, resulting in DOH-authorized periods …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planOpinion 93-33
… alia , the time and place of the annual meeting "in two newspapers if there shall be two, or in one newspaper if …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Opinion 89-29
… property owned by the village. Here, the village does not presently own the parcel that it intends to exchange with … of a separate parcel for purposes of exchange might not be viewed as necessary to fulfill a municipal purpose and … exchanging the property. In this regard, our research has not disclosed any particular prescribed procedure that would …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Pandemic Planning and Care for Vulnerable Populations
… approach to managing emergencies. However, the EMOP does not specifically apply to the emergency management planning … within its residential programs. Key Findings OPWDD did not provide consistent oversight and guidance to all types of … have benefited from OPWDD’s expertise. Although we did not establish a causal relationship between OPWDD’s actions …
https://www.osc.ny.gov/state-agencies/audits/2023/04/06/pandemic-planning-and-care-vulnerable-populationsDiNapoli: State's Fiscal Outlook Declines
… Just a year after the Division of the Budget forecast fiscal stability and no projected budget gaps in the State Fiscal Year (SFY) 2022-23 Enacted Budget …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesIX.12.Q Annual ALN (Assistance Listing Number) Confirmation for Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… After the close of the SFY, the OSC Bureau of Financial Reporting … that they administer are accurate and correctly reported in the SFS. Responses received from this confirmation process …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12q-annual-cfda-confirmation-schedule-expenditures-federal-and-non-cash-awardsRFP#0005 – Securities Litigation Counsel, SEC and Corporate Governance Counsel, Delaware Corporate Law Counsel, Evaluation and Class Action Services Counsel, and Foreign Litigation Counsel (“Legal Services Modules”)
… The solicitation, and other information as it becomes available, is available for download through the following links: Request … PDF format and may be opened with the free Acrobat reader, available through this link: https://get.adobe.com/reader/ … …
https://www.osc.ny.gov/procurement/rfp0005Federal funds to New York City: National School Lunch, Breakfast Programs
The National School Lunch Program (NSLP) (Assistance Listing Number 10.555) and the School Breakfast Program (SBP) (Assistance Living Number 10.553) provide low-cost or free breakfast and lunch to students in public and non-profit private schools across the United States.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-national-school-lunch-breakfast-programs.pdfPenn Entertainment and MGM Resorts Letters
I write as Trustee of the New York State Common Retirement Fund (Fund), one of the largest public pension funds in the United States, which holds and invests the assets of the New York State and Local Retirement System on behalf of its 1.2 million members, retirees, and beneficiaries.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/penn-entertainment-mgm-resorts-letters.pdfDiNapoli: Silencing Excessive NYC Noise a Major Challenge
… Noise Committee of GrowNYC. "Research shows that noise is not only a nuisance, but more importantly, has adverse … vast majority of these are handled by the New York City Police Department (NYPD) and the city's Department of … and nearly 500 saying they felt their complaint was not taken seriously. In June and August, DiNapoli released …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challenge