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Opinion 89-19
… fee for filing, recording or indexing any paper, document, map or proceeding filed, recorded or indexed for the county, … transcript, certification or copy of any paper, document, map or proceeding to be used for official purposes. This … Appellate Divisions and the Court of Appeals (1988 Opns St Comp No. 88-38, p 75). You suggest, however, that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-19Opinion 92-9
… WORDS AND PHRASES -- "Court or Other Tribunal" (meaning for purposes of General Municipal Law, §72-o - … the volunteer "appears before a court" within the meaning of section 72-o. Therefore, it is our opinion that …
https://www.osc.ny.gov/legal-opinions/opinion-92-9DiNapoli: School District Tax Cap Levy Remains at 2%
… with fiscal years starting July 1, 2026, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers, …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-school-district-tax-cap-levy-remains-at-2-percentInteractive Maps: Language Access Service Needs Statewide (2022-S-38)
To assist Limited English Proficiency LEP individuals and provide equal access to government programs and services Executive Order 26 issued on October 6 2011 established a statewide language access policy in New York State
https://www.osc.ny.gov/state-agencies/audits/interactive-maps-language-access-service-needs-statewide-2022-s-38DiNapoli: Special Education Provider Pleads Guilty to Felony Charges
… is currently working with various prosecutors on other criminal referrals stemming from audits of special education …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-special-education-provider-pleads-guilty-felony-chargesXI.6.A Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment – XI. Procurement and Contract Management
… participate in the Office of the State Comptroller’s (OSC) Quick Contracting Program for commodity, printing, … or equipment procurements, State agencies must use the Quick Contract Boilerplate Agreement AC 3278-S and Contract Certification Form for Quick Contract Processing AC 3277-S unless the agency is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6a-quick-contracting-commodity-printing-miscellaneous-services-and-equipmentMessage from the Comptroller – 2022 Financial Condition Report
… long-term outlook for State finances. Federal aid provided 39 percent of the State’s All Funds receipts in SFY 2021-22. … Yorkers, and plays essential roles in programs including K-12 education, mass transit and social assistance. Critically, … health to public safety, energy and the environment, K-12 and higher education, transportation and more. Although …
https://www.osc.ny.gov/reports/finance/2022-fcr/message-comptrollerFinancial Toolkit for Local Officials
… Is My Municipality in Fiscal Stress Addressing a Current …
https://www.osc.ny.gov/local-government/financial-toolkitPandemic Planning and Care for Vulnerable Populations (Follow-Up)
… in our initial audit report, Pandemic Planning and Care for Vulnerable Populations (Report 2021-S-9 ). About the Program The Office for People with Developmental Disabilities (OPWDD) is responsible for coordinating services for individuals with intellectual …
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)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, … and Essential Plan Coverage (Report 2022-S-35 ). About the Program The Department of Health (DOH) administers the … To determine the extent of implementation of the two recommendations …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planAssessable 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
… ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) … ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle …
https://www.osc.ny.gov/state-agencies/audits/2025/02/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehiclePhysical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (Follow-Up)
… Developments Located Outside New York City (Report 2022-S-46 ). About the Program The Mitchell-Lama Housing program … tenants, and supervision by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR). … located outside New York City: Barker Terrace, Executive House, Seneca Towers, Sunnyside Manor, and Tompkins Terrace. …
https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-newUncollected Penalties (Follow-Up)
… in our initial audit report, Uncollected Penalties (Report 2012-S-69 ). Background Our initial report was issued on July …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followImproper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Follow-Up)
… action is still required. In particular, OMIG has done very little to review and recover the outstanding Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-involving-fee-service-claims-recipients-multiple-clientAssessable 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
… ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) … ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleSelected Performance Measures
… the miles component of MDBF using the miles per train car rather than the actual distance traveled by the whole … if it is an easily understood, accurate representation of car fleet reliability and service reliability and determine …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresControls Over Selected Expenditures (Follow-Up)
… extent of implementation of the recommendation included in our initial audit report, Controls Over Selected … to innocent victims of crime and their families in a timely, efficient, and compassionate manner; to fund … services. However, we identified minor discrepancies in OVS’ verification of FRE provider licenses and recommended …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followAssessable 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
… in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended … in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act …
https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleMedicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare
… Objective To determine whether the Department of Health (Department) … of recipients who were eligible for Medicare based on age but were not enrolled in Medicare. The audit covered the … To determine whether the Department of Health Department took sufficient steps to …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicareOuaquaga Fire Company, Inc. – Company Operations (2025M-98)
… report – pdf] Audit Objective Did the Ouaquaga Fire Company, Inc. (Company) Board of Directors (Board) and membership operate the Company in accordance with its Certificate of Incorporation … Did the Ouaquaga Fire Company Inc Company Board of Directors Board and membership …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98