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Village of Bainbridge - Conflict of Interest (2019M-72)

Determine whether the Board ensured that Village officials did not have prohibited interests in Village contracts.

https://www.osc.ny.gov/files/local-government/audits/pdf/bainbridge-2019-72.pdf

Conflicts of Interest of Municipal Officers and Employees

https://www.osc.ny.gov/files/local-government/publications/pdf/conflictinterest.pdf

Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up) (2021-F-3)

To determine the extent of implementation of the two recommendations included in our initial audit report, Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (2019-S-5).

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f3.pdf

Cost Saving Opportunities on Payments of Medicare Part C Claims (2020-S-65) 180-Day Response

To determine whether Medicaid cost savings can be achieved by modifying the reimbursement methodology for Medicare Part C cost-sharing claims in accordance with federal requirements.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s65-response.pdf

New York State Farming and Agriculture – Federal Funding and New York

… as an economic driver and as the source of resilient local food supply chains. As reported by the U.S. Bureau of … pandemic. Programs included payments to farmers for food provided to community food banks. Source: USDA Rural Development assistance … as an economic driver and as the source of resilient local food supply chains …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-farming-and-agriculture

Early Childhood Learning Center of Greene County - Compliance With the Reimbursable Cost Manual (2018-S-67)

To determine whether the costs reported by Early Childhood Learning Center of Greene County on its Consolidated Fiscal Report were properly calculated ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s67.pdf

State and Municipal Comptroller and Treasurer Comment Letter on Repeal of Carbon Pollution Emission Guidelines

The undersigned state and municipal treasurers and comptrollers submit this letter as an official comment in response to the Environmental Protection Agency’s (

https://www.osc.ny.gov/files/press/pdf/letter-on-repeal-of-carbon-pollution-emission-guidelines.pdf

Oversight of Provider Consolidated Fiscal Reports – Independent Living, Inc.

… Objective To determine whether the Office of Mental Health (OMH) ensures that the costs … Inc. (ILI) on their Consolidated Fiscal Reports (CFRs) are allowable, properly calculated, and adequately documented … To determine whether OMH ensures that the costs reported by providers such as Independent Living …

https://www.osc.ny.gov/state-agencies/audits/2020/09/02/oversight-provider-consolidated-fiscal-reports-independent-living-inc

Division of Housing and Community Renewal No. DH-130

… employees who meet the eligibility criteria and have a Payroll Status of Active, Leave With Pay, or Leave of Absence … on the payment effective date. Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of … on the payment effective date. Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-130-april-2024-district-council-37-dc-37-performance

DiNapoli Statement on the Governor’s 9th Proposal for the 2018 State of the State

… following statement today in response to the Governor’s 9th Proposal for the 2018 State of the State, related to the …

https://www.osc.ny.gov/press/releases/2017/12/dinapoli-statement-governors-9th-proposal-2018-state-state

City of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)

… the City of Little Falls’ (City’s) progress, as of March 2024, in implementing our recommendations in the audit report released in June 2021. Background The City, located in Herkimer County, … assess the City of Little Falls Citys progress as of March 2024 in implementing our recommendations in the audit report …

https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-f

DiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022

… in New York state totaled more than $5.5 billion in the second quarter of 2022 (April-June), an increase of 12.2% or nearly $604 million compared to the same quarter last year, according to a new report issued … in New York state totaled more than $55 billion in the second quarter of 2022 AprilJune an increase of 122 or …

https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022

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) 180-Day Response

To determine whether Homes and Community Renewal has established and maintains adequate internal controls to oversee and monitor the federally funded Section 8 Housing Choice Voucher Program, the Section 8 Performance-Based Contract Administration Program, and the COVID Rent Relief Program to ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s28-response1.pdf

Opinion 2005-1

… of unpaid ambulance fees) GENERAL MUNICIPAL LAW §122-b; STATE CONSTITUTION, ARTICLE VIII, §1: Towns may fix … from users who fail to pay for ambulance services. Section 122-b of the General Municipal Law authorizes towns to … in section 122-b, constitute town monies (see 1998 Opens St Comp No. 98-9, p 22; 34 Opens St Comp, 1978, p 204; 1975 …

https://www.osc.ny.gov/legal-opinions/opinion-2005-1

Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (2020-S-56)

To determine if the Office of Temporary and Disability Assistance (OTDA) adequately monitors and properly approves reimbursement of claims by homeless shelter providers, such as Westhab Inc.’s Coachman Family Center.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s56.pdf

Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)

… Attorney’s Office. In April of 2019, the clerk was arrested for grand larceny in the third degree, falsifying …

https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56

DiNapoli: NYC Budget Increases Transparency, Reveals Structural Gaps

… no room for a recession or substantial slowdown in Wall Street profitability. Recent geopolitical events serve as a … as inputs to the economy and factors driving Wall Street revenues are subject to continued volatility. The … including $980 million held in the Rainy-Day Fund in FY 2026, and $229 million from the Retiree Health Benefits Trust …

https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-budget-increases-transparency-reveals-structural-gaps

Town of Clifton Park – Information Technology (2020M-162)

… report - pdf ] Audit Objective Determine whether Town of Clifton Park (Town) officials adequately safeguarded … agreement. Town officials disagreed with certain aspects of our findings and recommendations, but indicated they have … Determine whether Town of Clifton Park Town officials adequately safeguarded …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162

State Comptroller DiNapoli Releases Audits

… Thomas P. DiNapoli announced today the following audits have been issued. Metropolitan Transportation Authority: Long … prior audit, issued in May 2023, found Engineering did not have written policies or procedures for keeping its vehicle … more over the 58 months it was leased than it would have cost to purchase. The MTA made some progress in …

https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-audits