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Real 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.pdf

Controls 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.pdf

Controls Over the Empire State Supportive Housing Initiative (2022-S-22) 180-Day Response

To determine whether controls over the Empire State Supportive Housing Initiative (ESSHI) are sufficient to ensure the needs of high-risk target populations are being met, and whether providers deliver the services that are required in their contracts with State agencies.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s22-response.pdf

Using Open Book New York

Join us for a demonstration of Open Book New York and learn how to access public municipal financial data for your own analysis. We will highlight the various reports available in Open Book New York and discuss potential uses of the data.

https://www.osc.ny.gov/files/local-government/academy/pdf/using-open-book-new-york-12-14-22.pdf

Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up) 30-Day Response

To determine the extent of implementation of the three recommendations included in our initial audit report, Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Report 2019-S-54).

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f1-response.pdf

Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up) (2022-F-1)

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f1.pdf

Review of the Financial Plan of the City of New York, May 2022

The release of New York City’s $99.7 billion Fiscal Year (FY) 2023 Budget - $104.9 billion when adjusted for surplus transfers - and Financial Plan (the “April Plan”) signifies a remarkable fiscal turnaround since the adoption of the FY 2022 budget in June 2021.

https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2023.pdf

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.pdf

AFR 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.pdf

NYC 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.pdf

Oversight 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.pdf

Accounting and Reporting Update

This session will provide an overview of recent GASB statements as well as miscellaneous accounting updates implemented by OSC. The session will discuss how local governments will need to account for and report these changes in the Annual Financial Report (AFR).

https://www.osc.ny.gov/files/local-government/academy/pdf/osc-accounting-and-reporting-update-042926.pdf

DiNapoli: State's Cash Position is Strong

… than projected in the latest Financial Plan update but 1.3 percent less than the same period last year, according to … initially anticipated. “The current state fiscal year is nearly half over, and the state’s cash position is … 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-strong

Opinion 88-25

… may limit the use of the facilities in the district to property owners and inhabitants of the district, or to … With regard to whether a park district must treat non-resident property owners of the district in the same manner … may limit the use of the facilities in the district to property owners and inhabitants of the district or to …

https://www.osc.ny.gov/legal-opinions/opinion-88-25

New Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims

… the Orange County Sheriff’s Office, and the Orange County White Collar Crimes Taskforce. They were assisted in the … with the District Attorney’s Office and the Orange County White Collar Crimes Taskforce on this important … to partner with my office, and the other members of the White Collar Taskforce for their dedication to investigate …

https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claims

Opinion 89-58

… authorized to provide same improvements or services) PARK DISTRICTS -- Establishment (authority to establish park district within an existing park district) TOWN LAW, §§81, 198, 202, 202-a, 220: A town … 12 or sections 81 or 220 of the Town Law may establish a park district within an existing larger park district and if …

https://www.osc.ny.gov/legal-opinions/opinion-89-58

Opinion 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 law, … Whether a sales tax agreement between a county and all cities within …

https://www.osc.ny.gov/legal-opinions/opinion-92-17

Opinion 95-13

… This opinion represents the views of the Office of the State Comptroller at the time … proceeds) LOCAL FINANCE LAW, §165.00: A school district which has excess proceeds of outstanding bonds issued for a … Whether excess proceeds of outstanding bonds issued by a school district for a …

https://www.osc.ny.gov/legal-opinions/opinion-95-13

DiNapoli Releases July Cash Report

… in $17.7 million lower than the Division of the Budget’s latest projections but more than $1 billion higher than … billion at the end of July, $25.2 million higher than the latest projections. “Personal Income Tax collections remain … from the previous year and $2.5 million higher than the latest projections. Business tax collections through July …

https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-report