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Opinion 94-22
… of) -- District Management Association (contract for services with) MUNICIPAL FUNDS -- Custody of (turning over to … fair and adequate consideration pursuant to a contract for services with the district, subject to audit of claims and … expenditures. (b) All contracts for improvements, goods or services to be provided in the district shall be subject to …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringConstitutional Amendment on Debt
… of debt to respond to acts of terrorism, a limit on the total amount of state-funded debt, and the refunding …
https://www.osc.ny.gov/legislation/constitutional-amendment-debtTheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… which detail program-related expenses. To be eligible for reimbursement, the provider's reported expenses must comply … to costs reported on the CFRs and to TheraCare's tuition reimbursement rates, and recover the overpayments, as … their CFRs. TheraCare should ensure that requests for SED reimbursement include only those expenses that are allowed by …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualNew York’s Economy and Finances in the COVID-19 Era
… The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the state’s economy and … update. Subscribe Read Prior Editions August 5, 2020 Edition Selected Economic Trends Paycheck Protection Program Helps 72% of New York Small Businesses Program Must Boost Aid to Underserved …
https://www.osc.ny.gov/reports/covid-19-august-5-2020Town of Greenville – Tax Collector (2020M-81)
… Collector’s records included an unidentified bank balance of $4,637 as of January 1, 2018 and $17,068 as of December 4, 2019. Key … Remit amounts collected to the Town Supervisor and County Treasurer in accordance with Town Law. Identify the …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81DiNapoli: Former Oneida City Chamberlain Arrested for Stealing More Than $78,000 in City Funds
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.state.ny.us/investigations , or by …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-former-oneida-city-chamberlain-arrested-stealing-more-78000-city-fundsFour Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses
… today and presented in federal district court in White Plains. This case has been assigned to U.S. District Court … JAMES SPINA and JEFFREY SPINA, routinely showed little, if any, regard for which medical services or … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providersHealth and Safety of Children in Foster Care (Follow-Up) (2019-F-23)
We have followed up on the actions taken by officials of the New York City Administration for Children’s Services (ACS) to implement the recommendations...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f23.pdf2025 Gender Pay Gap
Women in New York working full time earned 87.3 cents on the dollar compared to men in 2023.
https://www.osc.ny.gov/files/reports/pdf/2025-gender-wage-gap.pdfXI.2.A Thresholds – XI. Procurement and Contract Management
… SUNY state university health care facilities as defined in Education Law § 350(5), State University Construction Fund … contracts and leases over $75,000 The approval threshold in State Finance Law § 112(3), which covers contracts where … designated for such agreements and should be created in the Statewide Financial System (SFS) with the appropriate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholdsThe Dedicated Highway and Bridge Trust Fund: A Shrinking Investment in New York's Future, February 2014
This is the third report released by the Office of the State Comptroller on the State’s Dedicated Highway and Bridge Trust Fund.
https://www.osc.ny.gov/files/reports/special-topics/pdf/transportation-highway-fund-2014.pdfOpinion 90-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … by dividing county equalization rates, determined by the State Board of Equalization and Assessment, into the "taxable … city or town equalization rate as certified by the state board pursuant to [this title]. For purposes of this …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Medicaid Program – Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program
… Purpose To determine whether the Department of Health (Department) … Rebate Program. These errors, if left undetected, could have resulted in $10.7 million in uncollected rebates. In … we estimated that $531,650 in potential rebates may have gone uncollected. The Department agreed to review the …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-program-errors-identification-340b-providers-medicaid-drug-rebate-programReport on the Joint Investigation of the Orange County Industrial Development Agency
A joint investigation by the Orange County District Attorney’s Office, the New York State Comptroller’s Office, and the New Windsor Police Department revealed institutionalized corruption in the administration of the Orange County Industrial Development Agency’s Accelerator Program.
https://www.osc.ny.gov/files/reports/pdf/joint-investigation-orange-co-ida.pdfPublic Safety – 2021 Financial Condition Report
… percent)—were held in 126 State and local correctional facilities, which include: 50 State correctional facilities; 63 county jail and correctional facilities; and 13 New York City correctional facilities. …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-safetyOpinion 95-13
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Proceeds (use of excess) … Expenditures (use of excess bond proceeds) LOCAL FINANCE LAW, §165.00: A school district which has excess proceeds of …
https://www.osc.ny.gov/legal-opinions/opinion-95-13Small Businesses and the Economic Recovery: Work in Progress
… hiring difficulties and with supply chains. Nevertheless, one in five small businesses reported a return to normal … Pandemic, New York vs. U.S., May 2020–October 2021 Source: U.S. Census Bureau, Small Business Pulse Survey As … New York Small Businesses, May and October, 2020 and 2021 Source: U.S. Census Bureau, Small Business Pulse Survey …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressNew York’s Economy and Finances in the COVID-19 Era
… The State Comptroller’s Office is committed to keeping New Yorkers regularly updated on the State’s economy and … losing more than 1.9 million jobs in March and April, New York State saw steady gains, averaging over 174,000 jobs in … new funding to offset such costs. Half of New York’s Small Businesses Fear a Return to Normal Will Take Another Six …
https://www.osc.ny.gov/reports/covid-19-december-2-2020Some NY Schools Not Reporting Bullying or Harassment
… school year. Read the report , or go to: http://osc.state.ny.us/audits/allaudits/093018/16s28.pdf Background DASA seeks …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassment