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Compliance With Executive Order 95 (Open Data) (Follow-Up) (2021-F-11)
To determine the extent of implementation of the two recommendations included in our initial audit report, Compliance With Executive Order 95 (Open Data) (Report 2019-S-16 ).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f11.pdfOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (Follow-Up) (2020-F-31)
To determine the extent of implementation of the four recommendations included in our initial audit report, Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (2019-S-8).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f31.pdfReview of the Financial Plan of the City of New York, February 2021
The economic, social and budgetary fallout from the COVID-19 pandemic in New York City has been unprecedented, while the loss of life has been unimaginable.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2021.pdfReview of the Financial Plan of the City of New York, December 2020
The economic, social and budgetary fallout from the COVID-19 pandemic in New York City has been unprecedented, while the loss of life has been unimaginable.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2021.pdfSecond Quarter Local Sales Tax Collections Down Significantly; June Collections Improve for Most Regions
Sales tax revenue for local governments in the second quarter of 2020 totaled $3.3 billion, a decline of $1.2 billion compared to the same period last year.
https://www.osc.ny.gov/files/local-government/publications/pdf/2020-local-sales-tax-collections-second-quarter.pdfFiscal Stress Monitoring System Results for Municipalities: Common Themes for Fiscal Year 2018
This report summarizes the fiscal and environmental results of all 1,586 New York counties, cities, towns and villages for their fiscal years ending (FYE) in 20
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/fsms-results-for-munis-common-themes-fiscal-year-2018.pdfThe Foreclosure Predicament Persists
While trends in both new foreclosure filings and the total number of pending foreclosure cases indicate that the problem is far from resolved, there are small s
New York City Government Services: Older Adult Case Management and Home Care
In FY 2026, the City plans to spend $618 million for the Department for the Aging, 13 percent of which is expected to be federally funded.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-22-2026.pdfControls Over the Empire State Supportive Housing Initiative (Follow-Up) (2025-F-11) 30-Day Response
To determine the extent of implementation of the five recommendations included in our initial audit report, Controls over the Empire State Supportive Housing Initiative (2022-S-22).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f11-response.pdfManaged Care Payments for Unenrolled Providers (Follow-Up) (2015-F-21)
To assess the extent of implementation of the 10 recommendations included in our initial audit report, Medicaid Program – Managed Care Payments to Unenrolled Providers (Report 2021-S-6).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f21.pdfOpinion 90-50
… when the New York State Department of Transportation (DOT) performs highway construction on their behalf pursuant … subdivision relates to the settlement procedures between DOT and a municipality for costs associated with the municipal work performed by DOT. This provision authorizes DOT, upon the request of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Opinion 92-46
… village purposes over the course of the fiscal year ( cf . 18 Opns St Comp, 1962, p 43, in which we concluded that the … of alternative proposals or quotations will not be in the best interest of the municipality (General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Opinion 90-42
… This opinion represents the views of the Office of the State Comptroller at the time it was … You ask whether a city is liable for a fee for filing a list of properties affected by unpaid tax liens to be … tax district to file in the office of the county clerk a list of all parcels of real property on which taxes remain …
https://www.osc.ny.gov/legal-opinions/opinion-90-42NYS Common Retirement Fund Reports Third Quarter Results
… nation. The Fund's fiscal year ends March 31. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2021/02/nys-common-retirement-fund-reports-third-quarter-resultsOpinion 95-8
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (use of forfeiture moneys) COUNTY TREASURER -- Powers and Duties (custody of forfeiture … COUNTY LAW, §§550, 700: Forfeiture moneys distributed to a claiming authority or claiming agent under section …
https://www.osc.ny.gov/legal-opinions/opinion-95-8State Agencies Bulletin No. 2212
… agencies that OSC will be unable to print SFS checks for Payroll Check Reissues, Reversals, Exchanges and Direct … deposits are returned from their financial institution for any reason, whose direct deposit is reversed due to an … a check exchange, and who request a Payroll Check Reissue for any reason are affected. Background: The Statewide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2212-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsAdministration of the CityFHEPS Program for Department of Social Services Homebase Clients
… To determine whether the New York City Department of Social Services (DSS) is administering the City Fighting … others. In October 2018, the New York City Department of Social Services (DSS) launched the City Fighting Homelessness … City Human Resources Administration (HRA), the largest social services agency in the country, and the New York City …
https://www.osc.ny.gov/state-agencies/audits/2026/01/07/administration-cityfheps-program-department-social-services-homebase-clientsDynamic Center Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs submitted by Dynamic Center Inc on its Consolidated Fiscal Report were properly calculated adequately documented and allowable under the State Education Departments guidelines including the Reimbursable Cost Manual
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/dynamic-center-inc-compliance-reimbursable-cost-manualMonthly Transaction Report - November 2023
Comptroller’s monthly report on State Funds Cash Basis of Accounting.
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-november-2023.xlsxMonthly Transaction Report - November 2023
Comptroller’s monthly report on State Funds Cash Basis of Accounting.
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-november-2023.pdf