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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.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.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.pdfAccounting 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.pdfDiNapoli: State's Cash Position is Strong
… were $26.9 billion, $119.3 million higher than projected in the latest Financial Plan update but 1.3 percent less than … because of lower personal income tax (PIT) collections in April. Total spending of $52.4 billion through the first … earlier, primarily because of Medicaid. Receipts collected in the General Fund (including transfers from other funds) …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-states-cash-position-strongOpinion 88-25
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … appoint a board of commissioners to govern the district. Under the provisions of articles 12 and 12-A of the Town Law … v Town of Greenburgh , 55 NY2d 915, 449 NYS2d 27; 29 Opns St Comp, 1973, p 124; 24 Opns St Comp, 1968, p 887; cf . …
https://www.osc.ny.gov/legal-opinions/opinion-88-25New Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… Sharma Alam, age 45, both of the Town of New Windsor, were arrested and charged with Grand Larceny in the First Degree … Sharma Alam age 45 both of the Town of New Windsor were arrested and charged with Grand Larceny in the First Degree …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsOpinion 89-58
… 198, 202, 202-a, 220: A town may not, pursuant to Article 12 or 12-A of the Town Law, establish overlapping town districts … properties. You ask whether a town, pursuant to article 12, or sections 81 or 220 of the Town Law, may establish a … Whether a town pursuant to article 12 or sections 81 or 220 of the Town Law may establish a park …
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 … need not, as a matter of law, include a share of county sales tax revenues for towns. You ask whether a sales tax …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Opinion 95-13
… project must retain these proceeds for the payment of principal and interest on the bonds, irrespective of whether … district purpose, in lieu of using the proceeds to pay principal and interest on the bonds, if the bonds do not have … those proceeds must be applied only to the payment of the principal and interest on the obligations. Although section …
https://www.osc.ny.gov/legal-opinions/opinion-95-13DiNapoli Releases July Cash Report
… lower than projections from the Enacted Budget. Spending for local assistance programs totaled $32.2 billion and was …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportDiNapoli: State Tax Revenues $3 Billion Below Last Year
… were higher than expected by the Division of the Budget (DOB), but collections through the first eight months of the … last year and $806.7 million higher than the projection in DOB’s State Fiscal Year 2021 Mid-Year Update, issued Oct. 30. … year in April through November were $374.6 million above DOB’s latest projections. “With ongoing economic challenges, …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-year