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Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up) (2020-F-15)
To follow up on the actions taken by officials of the Department of Health to implement the recommendations contained in our audit report, Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f15.pdfOversight of Provider Consolidated Fiscal Reports – Independent Living, Inc. (2019-S-60) 180-Day Response
To determine whether the Office of Mental Health ensures that costs reported by providers such as Independent Living, Inc. on Consolidated Fiscal Reports are allowable, properly calculated, and adequately documented in accordance with Consolidated Fiscal Reporting and Claiming Manual requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2020-19s60-response.pdfControls Over the Empire State Supportive Housing Initiative (2022-S-34
To determine whether the Office of Temporary and Disability Assistance’s controls over the Empire State Supportive Housing Initiative are sufficient to ensure high-risk target populations’ needs are met and whether providers deliver the services as required in their contracts with OTDA.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s34.pdfReal Property Portfolio (2022-S-14)
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14.pdfHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up) (Report 2024-F-21)
To assess the extent of implementation of the four recommendations included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (2022-S-28).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f21.pdfHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up) (2024-F-21) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (2022-S-28).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f21-response.pdfReport on the State Fiscal Year 2025-26 Executive Budget
The Executive Budget for Fiscal Year 2026 has been released at a time of great uncertainty. Federal funding is the State’s largest source of revenue, and is estimated by the Division of Budget to total $93.1 billion in State Fiscal Year 2025-26.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2025-26.pdfImproving the Effectiveness of Your Claims Auditing Process
This session will assist local officials in learning how to establish an effective and efficient claims processing system. A well-designed system ensures proper use of municipal resources, provides local officials with useful information and complies with all applicable laws and regulations.
https://www.osc.ny.gov/files/local-government/academy/pdf/improving-effectiveness-claims-processing-020525.pdfControls Over the Empire State Supportive Housing Initiative (2022-S-34) 180-Day Response
To determine whether the Office of Temporary and Disability Assistance’s controls over the Empire State Supportive Housing Initiative are sufficient to ensure high-risk target populations’ needs are met and whether providers deliver the services as required in their contracts with OTDA
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s34-response.pdfDiNapoli: State's Cash Position is Strong
… more is on the way. The level of tax receipts is important for purposes of ongoing budget balance, and we are seeing …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-states-cash-position-strongState Agencies Bulletin No. 2081
… include monies that will be calculated by the payroll system using Earnings Code RGS in Administration Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2081-2022-year-end-adjustment-members-nys-legislatureOpinion 92-17
… and the area outside the cities in a proportion which is based on factors other than the populations of the … interpreted Tax Law, §1262(c) in a manner which is contrary to the long-standing interpretation of this … we believe that it must be given great weight. This is particularly so because we are aware of no judicial …
https://www.osc.ny.gov/legal-opinions/opinion-92-17State Agencies Bulletin No. 2172
… include monies that will be calculated by the payroll system using Earnings Code RGS in Administration Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2172-2023-year-end-adjustment-members-nys-legislatureDiNapoli Releases July Cash Report
… than originally forecasted, according to the monthly state cash report issued today by New York State Comptroller Thomas … since April remains strong. Other findings from the July cash report include: Consumption and use tax collections … and was in line with the latest projections. The July cash report can be found here: …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportXII.2 Expenditure Policies – XII. Expenditures
… made by the State and its departments prior to payment in order to prevent and detect fraud, waste, and improper … made by the State and its departments prior to payment in order to prevent and detect fraud waste and improper …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesDiNapoli Releases Industry Sector Dashboards to Track NYC Economic Recovery
… New York State Comptroller Thomas P. DiNapoli today announced … online dashboards to track data for key industry sectors in New York City on a regular basis, providing policy makers … the progress of these critical sectors and help identify areas of weakness as well as positive developments.” The …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-releases-industry-sector-dashboards-track-nyc-economic-recoveryDiNapoli: State Tax Revenues $3 Billion Below Last Year
… according to the monthly State Cash Report released by New York State Comptroller Thomas P. DiNapoli. Tax receipts … data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. … State …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearOpinion 95-13
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Proceeds (use of excess) … may be used for any lawful school district purpose, in lieu of using the proceeds to pay principal and interest … from the sale of bonds must be deposited and secured in a special account, may not be commingled with other funds …
https://www.osc.ny.gov/legal-opinions/opinion-95-13Opinion 88-25
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-88-25Opinion 89-58
… -- Establishment (authority to establish overlapping town districts authorized to provide same improvements or … establish park district within an existing park district) TOWN LAW, §§81, 198, 202, 202-a, 220: A town may not, …
https://www.osc.ny.gov/legal-opinions/opinion-89-58