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Accountability and Surplussing of Vehicles (Follow-Up)
… ). Background The New York State Office for People With Developmental Disabilities (OPWDD) is responsible for … services for more than 130,000 New Yorkers with developmental disabilities. It provides services directly and … 600 not-for-profit service-providing agencies. Regional Developmental Disabilities State Operations Offices …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followNYS Travel Information
… Expenses and Claim for Payment AC 160-S : Statement of Automobile Travel AC 1099-S : Request/Agreement for Moving …
https://www.osc.ny.gov/state-agencies/travelTown of Berkshire – Procurement and Conflict of Interest (2023M-84)
… report – pdf] Audit Objective Determine whether Town of Berkshire (Town) officials sought competition for purchases while avoiding conflicts of interest. Key Findings The Town Board (Board) did not … seek competition for purchases or avoid conflicts of interest. As a result, goods and services may not have …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Constitutional Tax Limits
… a municipality’s tax limit. File Constitutional Tax Limit Form Now Enrollment Instructions [pdf] Having problems? … related to completing the Constitutional Tax Limit form Select option 3 Or Email us at: … demonstrate how to complete the Constitutional Tax Limit form using OSC's online reporting system. This filing …
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsOpinion 89-6
… -- Distribution of (fines imposed by a court of record) JUDICIARY LAW, §§791, 796; PENAL LAW, §190.60: A fine imposed … should remain with the locality. Article 20 of the Judiciary Law (§§790, et seq .) governs the collection of … the collection of a fine has been "otherwise made by law" (Judiciary Law, §796). Our research has determined that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-6Planning Resources
… Find Budgeting Multiyear Financial Planning and Capital …
https://www.osc.ny.gov/local-government/resources/planning-resourcesPublic Health – 2021 Financial Condition Report
… spending is further influenced by the continued deferral of certain Medicaid payments with a State share total of $1.7 billion from SFY 2020-21 to SFY 2021-22, which according to the Division of the Budget was necessary to ensure compliance with the … Provides overview of Medicaid enrollment and spending and information on growth …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-healthDiNapoli Releases Analysis of Executive Budget
… the economy, the State Fiscal Year (SFY) 2020-21 Executive Budget reflects significant fiscal challenges related, in … by New York State Comptroller Thomas P. DiNapoli. With a budget deadline soon approaching, more than a third of the … beneficiaries, providers, local governments and the state budget. DiNapoli also raised concerns about transparency and …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetDiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… expected personal income tax collections and the prospect of significant aid from the federal government, in his review of the Executive Budget for State Fiscal Year (SFY) 2021-22, … emergency federal aid ends. “One year after the first case of COVID-19 was confirmed in New York, we continue to suffer …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerUse, Collection, and Reporting of Infection Control Data
… only resident deaths that occurred at the nursing home vs. reporting all deaths regardless of where they occurred, …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-dataColesville-Windsor Fire District – Board Oversight (2025M-74)
… account, which provide the Board with critical information on the results of operations, and properly filed the 2019 … Comply with New York State (NYS) General Municipal Law (GML) by: Maintaining a code of ethics that could have … forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74DiNapoli Calls for Transparency From Companies Regarding Affordability Concerns
… denial of health care coverage. As an investor, we need to know how companies in the Fund’s portfolio are addressing these … about surveillance pricing. Capital One stated that it does not use surveillance pricing either. The Fund is …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-calls-transparency-companies-regarding-affordability-concernsCapital Program Revenue and Expenses (Follow-Up)
… Lottery Terminal (VLT) revenues is to be directed to NYRA for capital expenses, operational support, and enhanced … 2017, and control of NYRA was returned to a private not-for-profit organization. For the period January 1, 2016 through June 30, 2017, NYRA …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/capital-program-revenue-and-expenses-followExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Medicaid Program – Excessive Payments for Durable Medical Equipment Rentals (Report 2021-S-36 ). … monthly premium for each enrolled Medicaid recipient and, in turn, the MCOs arrange for the provision of health care …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followDiNapoli: L.I.C., Sunnyside and Woodside Are Drivers of Economic Growth in Queens
… The neighborhoods of Long Island City (L.I.C.), Sunnyside and Woodside in northwest Queens have their own distinct personalities, but together they are contributing to the borough’s business … share of the population employed, median household income and new housing, according to a report from State Comptroller …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-lic-sunnyside-and-woodside-are-drivers-economic-growth-queensHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations … 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 ). About the …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingVillage of Holley – Transparency of Fiscal Activities (S9-24-12)
… of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … audit, or cause to be audited, the CFO’s 2022-23 financial records and reports, as required by New York State Village …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Town of Perth – Supervisor’s Records and Reports (2024M-149)
… report - pdf] Audit Objective Determine whether the Town of Perth (Town) Supervisor (Supervisor) maintained complete, … adequate financial reports to the Board. For example, as of March 31, 2024 the general fund was overstated by $584,018 … The general fund and the highway fund cash balances as of March 31, 2024 were overstated by a combined total of …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Internal Control System Components
… Background In 1987, the Legislature passed the New York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to institute a comprehensive system of internal … of Interest Division of Housing and Community Renewal: Quality of Internal Control Certification …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and … and Ulster Counties. The District is governed by the Board of Education, which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportation