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Oversight of Juvenile Justice Facilities (Follow-Up) (2025-F-15)
To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of Juvenile Justice Facilities (Report 2022-S-13).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f15.pdfMedicaid Program: Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State (2022-S-42) 180-Day Response
To determine if the Department of Health (DOH) improperly paid Medicaid managed care premiums on behalf of members who resided outside of New York.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22s42-response.pdfMaternal Health (Follow-Up) (2025-F-26) 30-Day Response
To assess the extent of implementation, as of March 2026, of the one recommendation included in our initial audit report, Maternal Health (2022-S-25).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f26-response.pdfMaternal Health (Follow-Up) 2025-F-26
To assess the extent of implementation, as of March 2026, of the one recommendation included in our initial audit report Maternal Health (2022-S-25).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f26.pdfDiNapoli: Convicted Drunk Drivers Not Installing Court-Ordered Ignition Locks
… DiNapoli said. “My auditors found convicted drunk drivers routinely violated the terms of their sentences and … of DWI is subject to a range of sanctions, including license suspension or revocation, fines, and possible jail … Vehicles adds an “ignition interlock restriction” to their license. The IID connects to the vehicle’s ignition system …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-convicted-drunk-drivers-not-installing-court-ordered-ignition-locksOpinion 88-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Maintenance Contracts (fire commissioner who … automotive dealership to service its vehicles if a member of the board of fire commissioners is the president and chief …
https://www.osc.ny.gov/legal-opinions/opinion-88-8Opinion 92-36
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. COUNTIES -- Powers and Duties (imposition of surcharge to finance E911 system); (implementation of E911 … Whether article 6 of County Law 300 et seq authorizes a county to institute an …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 92-55
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … A village may not contract to provide, at the expense of the private owners, a village employee to perform testing … may enter into a contract to provide at the expense of the private owners a village employee to perform testing …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 95-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. IMPROVEMENT DISTRICTS -- Property (transfer of property from a town to a district without consideration) … Whether in lieu of selling the sand and crediting the proceeds to the …
https://www.osc.ny.gov/legal-opinions/opinion-95-17DiNapoli Audit Finds Lapses in Treatment Under Kendra's Law
… (OMH) needs to do a better job of overseeing court-ordered treatment for individuals under Kendra’s Law to ensure that … to ensure that those with severe mental illness get treatment to prevent them harming themselves or others,” … enacted in 1999 to allow court-ordered Assisted Outpatient Treatment (AOT) for individuals with serious mental illness …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-audit-finds-lapses-treatment-under-kendras-lawDiNapoli: Central New York Economy Slowly Improving
… of New York (SUNY) at the Upstate Medical University, the College of Environmental Science and Forestry, the four-year …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingIII.2 SFS Policies – III. Statewide Financial System (SFS)
… To prescribe such methods of accounting as are necessary for the performance of the foregoing duties.” Guide to … to prescribe such methods of accounting as are necessary for the performance of the foregoing duties …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policiesNew York’s Agriculture Industry: A Resilient Part of State and Local Economies
… School of Applied Economics and Management SC, Johnson College of Business, College of Agriculture and Life Sciences, Cornell University. …
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… The New York State Office for the Aging (NYSOFA) failed to spend millions of dollars on programs geared to support senior citizens, … The New York State Office for the Aging NYSOFA failed to spend millions of dollars on programs geared to support senior citizens even …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsDiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers
… lower costs to consumers during New York’s transition to clean energy. DiNapoli warns there is now significant … additional funding for critical environmental and clean energy projects.” IRA Grants Energy, clean air and conservation programs funded through the IRA …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkersAccess Controls and Vulnerability Management Over Critical Systems
… The audit covered the period from May 2024 through October 2025. About the Program BPCA, established in 1968, is a New … The audit covered the period from May 2024 through October 2025 …
https://www.osc.ny.gov/state-agencies/audits/2026/07/09/access-controls-and-vulnerability-management-over-critical-systemsComptroller DiNapoli Releases State Audits
… systems. Also, ITS does not have an active regional backup site, and DCJS systems are at risk for total data loss in the …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsDiNapoli Finds Slow Property Tax Growth for Local Governments
… slowed over the past several years, from a peak increase of 7.7 percent in 2003 to a 2 percent increase in the fiscal year ending (FYE) in 2013. Much of this occurred even before the enactment of the 2011 tax cap law, which limits tax levy increases to …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsOpinion 92-19
… PLANNING -- Subdivisions (authority of town to regulate traffic on private roads in residential subdivision) PARKING AND TRAFFIC REGULATIONS -- Private Roads (authority of town to regulate traffic in residential subdivision) STREETS AND HIGHWAYS -- … 400000 according to the 1990 federal census may regulate traffic in residential subdivisions on private roads open to …
https://www.osc.ny.gov/legal-opinions/opinion-92-19IV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… OTB Tickets Uncashed winning tickets. 31023 Unclaimed Lottery Tickets Uncashed winning tickets. 31041 Uncashed … corporation to a for-profit corporation status. 32405 Lottery Tickets Lottery games ticket sales. 32406 Video Lottery Receipts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receipts