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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.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.pdfControls 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.pdfUsing 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.pdfCompliance 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.pdfCompliance 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)
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.pdfReview 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.pdfNew 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 … fiscal year was up by 1.7 percent ($869.7 million) from a year earlier, primarily because of Medicaid. Receipts …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-states-cash-position-strongState Agencies Bulletin No. 2285
… statutory salary, whichever is applicable. Exception Listings and Control-D Report Available Prior to Processing … the Member’s Annual salary on the Compensation tab on the Job Data page as the Member’s statutory salary. Prorated … the Member’s Annual salary on the Compensation tab on the Job Data page for that period of time and round to two (2) …
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)
… drills include instructional school building (building) evacuation and lockdown drills and emergency bus drills (bus drills). Evacuation drills practice emergency procedures, evacuation … extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on …
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
… David M. Hoovler announced that on Thursday, October 30, 2025, Rohail Raja, age 45, and his wife, Sharma Alam, age 45, both of the Town of New Windsor, … in the Town of New Windsor Justice Court on November 5, 2025. DiNapoli said , “These defendants allegedly …
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
… had the most of any region at 44 projects, followed by Long Island (37), Mid-Hudson (35), and Western New York (27). New … of individual IDAs, providing training to IDA officials on various topics, and encouraging improvements in IDA …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportVillage of Hudson Falls – Information Technology (2025M-10)
… secure and protect information technology (IT) systems against unauthorized use, access and loss? Audit Period June … assured that Village IT systems are secured and protected against unauthorized use, access and loss, and there is an … for public review in the Clerk’s office. 1 PPSI is any information to which unauthorized access, disclosure, …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Opinion 89-58
… 1955, p 609). January 4, 1990 Diana Centrella Prevete, Esq., Acting Town Attorney Town of North Hempstead …
https://www.osc.ny.gov/legal-opinions/opinion-89-58