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New York League for Early Learning, Inc. - Compliance With the Reimbursable Cost Manual (2015-S-43) 90-Day Response
To determine whether the costs reported by New York League for Early Learning, Inc. (NYL) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15s43-response.pdfOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (2016-N-6) 90-Day Response
To determine whether the New York City Department of Homeless Services is adequately monitoring the security expenses at single adult and adult family homeless...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16n6-response.pdfPersonal Income Tax
The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for paymen
https://www.osc.ny.gov/files/local-government/audits/pdf/bse-2018-07-06.pdfReview of the Financial Plan of the City of New York - July 2014
On June 26, 2014, the City of New York submitted to the New York State Financial Control Board a revised financial plan for FY 2014
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2015.pdfReview of the Proposed Financial Plan and Capital Program for the Metropolitan Transportation Authority - October 2004
The MTA is the custodian of a regional mass transportation system that is critical to the economies of New York City and New York State.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2005.pdfReview of the Financial Plan of the City of New York - December 2015
The City of New York submitted a revised four-year financial plan covering fiscal years 2016 through 2019 to the New York State Financial Control Board.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2016.pdfOversight of Juvenile Justice Facilities (Follow-Up) (2025-F-15)
To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of Juvenile Justice Facilities (Report 2022-S-13).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f15.pdfMedicaid Program: Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State (2022-S-42) 180-Day Response
To determine if the Department of Health (DOH) improperly paid Medicaid managed care premiums on behalf of members who resided outside of New York.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22s42-response.pdfMaternal Health (Follow-Up) (2025-F-26) 30-Day Response
To assess the extent of implementation, as of March 2026, of the one recommendation included in our initial audit report, Maternal Health (2022-S-25).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f26-response.pdfMaternal Health (Follow-Up) 2025-F-26
To assess the extent of implementation, as of March 2026, of the one recommendation included in our initial audit report Maternal Health (2022-S-25).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f26.pdfNew York State Comptroller DiNapoli: Wall Street Profits Rose in 2018, But Bonuses Fell
… increased market volatility, and the worst December for the Dow Jones Industrial Average since 1931, the industry … not been withheld. DiNapoli also reported: The 2018 bonus pool for securities industry employees who work in New York … bonus season to an estimated $27.5 billion. The bonus pool in 2017 was $32.1 billion, the largest since the 2007 …
https://www.osc.ny.gov/press/releases/2019/03/new-york-state-comptroller-dinapoli-wall-street-profits-rose-2018-bonuses-fellDiNapoli: State Pays Drug Treatment Center Nearly $4 Million for Ineligible Expenses
… treatment provider was able to collect $3.9 million in ineligible payments due to the processing of invalid … $47.6 million contract with Phoenix House New York (PHNY) in 2009 to provide outpatient, inpatient, and residential … alcohol addiction treatment services at several facilities in the New York metropolitan area. The state’s contract with …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-state-pays-drug-treatment-center-nearly-4-million-ineligible-expensesOpinion 88-8
Whether a fire district may engage a local automotive dealership to service its vehicles if a member of the board of fire commissioners is the president and chief stockholder of the automotive dealership and abstains from voting with respect to any matters relating to the service contracts
https://www.osc.ny.gov/legal-opinions/opinion-88-8Opinion 92-36
… to the greatest extent possible in conformance with the availability of such E911 system within the municipality" … to imposition of the surcharge in conformance with "availability" of the system in section 302(2) must be read … it county-wide except where the service is unavailable. Availability, we believe, relates to technological ability to …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 92-55
… system and to oversee repairs of the system. A village may accept dedication of private water lines of an outside … of the system. You also ask whether the village may accept dedication of the private water system and thereafter … have previously expressed the opinion that section 11-1120 does not authorize a village to repair and maintain the …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 95-17
… out of the town general fund (Opn No. 88-33, supra ; cf . Town Law, §§57, 209-r, which provide, in certain … a district could not gratuitously convey land to a town; cf . Town Law, §208, which provides for the joint … to a sewer district in the town without consideration ( cf . 1990 Opns St Comp No. 90-1, p 1). Accordingly, it is our …
https://www.osc.ny.gov/legal-opinions/opinion-95-17DiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… wage; and Increases the Environmental Protection Fund to $300 million, including $120 million from non-recurring …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andDiNapoli: Central New York Economy Slowly Improving
… The Central New York economy is starting to rebound from the Great … according to a profile of the region released today by New York State Comptroller Thomas P. DiNapoli. The report, … average and the loss of some large employers. “Central New York’s post-recession economy is in transition,” DiNapoli …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingXI.18.C Consultant Disclosure – XI. Procurement and Contract Management
… by state agencies during the previous fiscal year. OSC is required to include in the Consulting Services Report the … Form A into new solicitations for consulting services. It is important to note that regardless of a contract's payment … report the required data. Submission of a completed Form A is required for OSC approval of new contracts for consulting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18c-consultant-disclosureIII.2 SFS Policies – III. Statewide Financial System (SFS)
… shall be required: To audit all vouchers before payment and all official accounts; To audit the accrual and … revenues and receipts; and To prescribe such methods of accounting as are necessary for the performance of the foregoing duties.” Guide to … shall be required to audit all vouchers before payment and all official accounts to audit the accrual and collection …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policies