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Opinion 89-25
… thereto," as well as the contemporaneous acquisition of related "furnishings, equipment, machinery or apparatus" …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Opinion 2002-7
… 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86; see also Buffalo and Erie County Public Library v County of Erie , 171 … 1975 Opns St Comp No. 75-399, unreported; see also Buffalo and Erie County Public Library , supra ; compare Korn … or statutory authority (see, e.g., McCabe v Voorhis , 243 NY 401; Citizens For An Orderly Energy Policy v County of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7College Readiness (Follow-Up)
… Objective To determine the extent of implementation of the four … Readiness (Report 2021-N-1 ). About the Program According to the U.S. Department of Education, three-quarters of the … college degree or advanced certificate represents entry to rewarding careers. However, nearly half of all students …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followMedicaid Program – Oversight of Health Homes
… Objective To determine whether the Department of Health (DOH) has provided adequate oversight of Medicaid … The audit covered the period from January 2019 through June 2023, with analysis of selected performance measures … be billed. Key Findings DOH has not consistently followed its monitoring and oversight guidelines for Health Homes to …
https://www.osc.ny.gov/state-agencies/audits/2026/01/20/medicaid-program-oversight-health-homesMedicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… accurate administrative costs to the Department of Health Department and whet …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumAll-Agency Contract Evaluation System
… Transportation Authority (MTA) Capital Construction is monitoring and evaluating its contractors/consultants in … Contract Evaluation (ACE) review process and taking action where performance ratings are less than satisfactory. In … than $250,000. MTA’s Office of Construction Oversight is responsible for oversight of MTA agencies’ use of the ACE …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemHeat and Hot Water Complaints
… of Housing Preservation and Development (HPD) addresses heat and hot water complaints timely, issues notices of … collection of penalties as appropriate. Our audit covered heat and hot water complaints received during NYC Fiscal … well-maintained, which includes the provision of adequate heat and hot water. Insufficient heat can pose safety risks, …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsCitywide Payment Services and Standards – Controls Over Payments
… and improve customer satisfaction. Payments can be made online, in-person, or by mail to a bank lockbox. CPSS …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsManagement and Maintenance of Non-Revenue Service Vehicles
… have and maintain an accurate and complete inventory of non-revenue service vehicles, and to determine whether the … maintenance, are safeguarded, and are properly disposed of at the end of their useful life. The audit covered vehicles owned during … have and maintain an accurate and complete inventory of nonrevenue service vehicles and to determine whether the …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesState Comptroller DiNapoli Releases Municipal & School Audits
… more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … and expenditures were overestimated by a total of $287,238 for the audit period. The board also appropriated fund … surplus fund balance. Additionally, the property tax levy for 2023-24 was $509,000 while the village had over $1.1 …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Village of Whitehall – Records and Reports (2026M-9)
… records and reports for informed decision-making, legal compliance and accountability. These records are … for public review in the Clerk-Treasurer’s office. 1 OSC’s website provides more information on AFR nonfilers and the …
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9Opinion 2005-6
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Payment in aid or maintenance of parochial schools (funding a town … a symposium on violence by teens in the community to be conducted and hosted by a parochial school. You indicate …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 99-10
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether the maximum term of an energy performance contract to be entered into by a …
https://www.osc.ny.gov/legal-opinions/opinion-99-10State Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Metropolitan Transportation Authority: Long … prior audit, issued in May 2023, found Engineering did not have written policies or procedures for keeping its vehicle … more over the 58 months it was leased than it would have cost to purchase. The MTA made some progress in …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1073
… Not using periods (.) in the address. Putting the PO BOX on Address Line 1 when a PO BOX is available. Using the … Post Office Box, Rural Route, and/or Highway Contract numbers are included. PO, RR, OR HC BOX NUMBER INVALID Verify … Post Office Box, Rural Route, and/or Highway Contract numbers. INPUT ADDRESS MATCHED TO CMRA A Commercial Mail …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1073-modification-control-d-report-npay766-employee-address-not-barcodeableDiNapoli Report Examines Broadband Availability, Access and Affordability in NYC
… A new report by State Comptroller Thomas P. DiNapoli examined … to broadband availability, access and affordability across New York City’s neighborhoods and found that despite high … A new report by Comptroller DiNapoli examined issues related to broadband availability access and affordability across New York Citys neighborhoods and found that despite high …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-report-examines-broadband-availability-access-and-affordability-nycDiNapoli Releases Sunset Park Economic Snapshot
… down the commercial districts of 5th Avenue or 8th Avenue Chinatown in Sunset Park and you can see that it’s a vibrant …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-sunset-park-economic-snapshotComptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Department of Health: … An audit issued in July 2013, determined that, for the period June 1, 2009 through Sept. 30, 2012, Medicaid made … auditors determined DOH has made progress in addressing the problems identified in the initial audit report. This …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsHigher Education – 2021 Financial Condition Report
… 943,336. This represents a 5.2 percent decrease from the previous year compared to a 3.5 percent decline … in-state tuition and fees at public four-year colleges has been more modest in New York compared to the nation. … 8.4 percent in 2019 and 8.9 percent in 2016. These figures are lower than national averages of 6.4 percent in 2020 and …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationMedicaid Program – Medicaid Claims Processing Activity April 1, 2017 Through September 30, 2017
To determine whether the Department of Healths eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers were processed
https://www.osc.ny.gov/state-agencies/audits/2018/08/03/medicaid-program-medicaid-claims-processing-activity-april-1-2017-through-september-30-2017