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New York City’s Uneven Recovery: An Analysis of Labor Force Trends
This report aims to understand the main differences in labor force participation among New York City’s workers and discusses discusses some of the reasons for the City’s uneven recovery when compared to the rest of New York State and the nation.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2023.pdfImproving the Effectiveness of Your Claims Auditing Process Webinar Presentation
This webinar 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-the-effectiveness-of-your-claims-auditing-process-02-16-2022.pdfAFR Modernization - The Statement of Indebtedness and Bond Repayment Schedule Webinar Presentation
This webinar will provide a detailed walkthrough of the Statement of Indebtedness and Bond Repayment Schedules which will be included in the new Annual Financial Report (AFR) currently being developed by our staff at the Office of the State Comptroller (OSC).
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-statement-of-indebtedness-and-bond-repayment-11-3-21.pdfNYC Health + Hospitals Check-Up: The Impact of COVID-19
NYC Health + Hospitals (H+H) is the largest municipal public health system in the country and New York City’s largest provider of care to Medicaid patients, mental health patients, and uninsured patients, serving more than 1 million New Yorkers within the five boroughs.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2022.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.pdfImproper 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.pdfDiNapoli: State's Cash Position is Strong
… initially anticipated. “The current state fiscal year is nearly half over, and the state’s cash position is strong,” DiNapoli said. “Settlements have already brought the state more than $3 billion, and more is on the way. The level of tax receipts is important for …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-states-cash-position-strongOpinion 88-25
Whether the town board may limit the use of the facilities in the district to property owners and inhabitants of the district or to district property owners and residents of the town and whether the town board may impose fees for use of the district by other than inhabitants
https://www.osc.ny.gov/legal-opinions/opinion-88-25State Agencies Bulletin No. 2285
… Purpose: The purpose of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices of OSC’s automatic processing of the 2024 Year End Adjustments for Members of the NYS Legislature, and to … The purpose of this bulletin is to inform the New York State Senate and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2285-2024-year-end-adjustment-members-nys-legislatureWest Irondequoit Central School District – Emergency Drills (2025M-85)
… (building) evacuation and lockdown drills and emergency bus drills (bus drills). Evacuation drills practice emergency procedures, … the essential steps necessary to lockdown in an emergency. Bus drills are conducted to learn the location, use and … requirements Officials also did not conduct all required bus drills did not ensure all students participated in bus …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85New Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… transporting Medicaid recipients to Medicaid health care providers on dates and time when the provider records … care of deserving New Yorkers,” said DiNapoli. “Thanks to my partnership with District Attorney Hoovler they are now being held accountable. My office will continue to work with our law enforcement …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsDiNapoli Releases Annual IDA Report
… IDA projects has increased by over 76%. Project operators estimated that 202,706 jobs would be created by all IDA … $42,000 in FYE 2022 to $43,000 in FYE 2023. The number of net jobs gained (reflecting current jobs reported by project … nearly $2 billion in tax exemptions, resulting in total net tax exemptions of $1.1 billion, down 2.2% from FYE 2022. …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportVillage of Hudson Falls – Information Technology (2025M-10)
… repair and rebuild. The Village pays two outside IT vendors to provide IT services for the Village, including … health and fitness. In addition, the Board paid two IT vendors for IT services totaling $31,333 during our audit … contract or service level agreement (SLA) with the IT vendors that described specific IT services to be provided. …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Opinion 89-58
… district within an existing park district) TOWN LAW, §§81, 198, 202, 202-a, 220: A town may not, pursuant to Article 12 … district from the facilities of the district (Town Law, §198[4]; 1988 Opns St Comp No. 88-25, p 45; 1988 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Opinion 92-17
… that bear on the issues discussed in the opinion. SALES TAX -- Agreements (right of towns to receive share) TAX LAW, §1262(c): A sales tax agreement between a county and cities within the county need not, as a matter of … Whether a sales tax agreement between a county and all cities within the …
https://www.osc.ny.gov/legal-opinions/opinion-92-17State Agencies Bulletin No. 2391
… ending on 12/31/2025 and will not serve in calendar year 2026 in Administration Pay Period 20C. These transactions … the effective date of the termination must be 01/01/2026. Automatic OSC Processing: OSC will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2391-2025-year-end-adjustment-members-nys-legislatureOpinion 95-13
… FUNDS -- Appropriations and Expenditures (use of excess bond proceeds) LOCAL FINANCE LAW, §165.00: A school district … is no exception in section 165.00 to the requirement that bond proceeds which are not expended for the object or … this requirement is applicable to excess proceeds of all bond issues, irrespective of whether the bonds have "call" …
https://www.osc.ny.gov/legal-opinions/opinion-95-13DiNapoli Releases July Cash Report
… in settlement proceeds, it is important to closely monitor results as the year progresses to ensure the state’s fiscal … July 31 were 9.9 percent higher than the same period last year, and collections of $4.7 billion in July were $361 … $2 billion, representing a decline of $533.6 million from last year and $1.2 million higher than the latest …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportHoltsville Fire District – Financial Management (2025M-4)
… complete report – pdf] Audit Objective Did the Holtsville Fire District (District) Board of Commissioners (Board) adopt … 1, 2019 – December 31, 2023 Understanding the Audit Area A fire district (district) board of fire commissioners (board) … amounts a district will spend and receive, the amount of fund balance that will be available at the end of the fiscal …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Johnstown City School District – Lead Testing and Reporting (S9-25-15)
… learning and behavioral issues or causing hearing and speech problems which can lead to greater difficulty … New York State General Municipal Law, Section 2116-a (3)(c) of the New York State Education Law and Section 170.12 of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15