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Public Authorities by the Numbers, December 2022
The scale of authority operations is enormous, with more than 1,000 State and local entities spending more than $78 billion per year, employing more than 166,000 full- and part-time staff.
https://www.osc.ny.gov/files/reports/special-topics/pdf/public-authorities-2022.pdfExcessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (2021-S-37)
To determine whether Medicaid overpaid Mainstream Managed Care and Health and Recovery Plan premiums on behalf of dual-eligible individuals. The audit covered the period from March 2021 through March 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s37.pdfLake Pleasant Central School District – Claims Auditing (2021M-202)
Determine whether the Lake Pleasant Central School District (District) Board of Education (Board) ensured claims were supported by adequate documentation, for appropriate purposes and properly audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lake-pleasant-2021-202.pdfInternal Controls Over Selected Financial Operations (2018-S-66) 180-Day Response
To determine whether the Division of Military and Naval Affairs (DMNA) has adequate controls over selected financial operations to provide reasonable assurance that State assets are appropriately managed and safeguarded.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s66-response1.pdfPompey Hill Fire District – Financial Management (2021M-136)
Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners (Board) properly established and managed capital reserve funds, ensured records were audited and annual reports were filed timely.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/pompey-hill-district-2021-136.pdfDisruption to Special Education Services: Closing the Gap on Learning Loss from COVID-19
New York students with disabilities lost partial or full special education services because of school shutdowns and the shift to remote learning during the pandemic, likely exacerbating pre-existing achievement gaps.
https://www.osc.ny.gov/files/reports/pdf/special-education-report.pdfCopiague Fire District – Procurement (2020M-114)
Determine whether Copiague Fire District (District) officials used a competitive process to procure goods, services and professional service providers and ensured that no conflict of interest existed in the procurement process.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/copiague-district-2020-114.pdfEye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up) (2017-F-11) 30-Day Response
To determine the implementation status of the eight recommendations in our initial audit report, Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Report 2013-S-1) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f11-response.pdfEye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up) (2017-F-11)
To determine the implementation status of the eight recommendations in our initial audit report, Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Report 2013-S-1) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f11.pdfLocal Sales Tax Collections Decline by 10 Percent in 2020, With Major Shifts in Consumer Spending
New York State local sales tax collections declined by 10 percent (or $1.8 billion) in 2020 compared to 2019, due to the economic impact of the COVID-19 global pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-decline-by-10-percent-in-2020.pdfFairview Fire District – Procurement and Claims Audit (2025M-75)
Determine whether the Fairview Fire District’s (District) Board of Fire Commissioners (Board) and officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/fairview-fire-district-2025-75.pdfDiNapoli: After-School Provider Misused $194,320 in Public Funds
… The SCO Family of Services (SCO), a provider of extended school day programs for the State Education Department (SED), submitted $194,320 … The SCO Family of Services SCO a provider of extended school day programs for the State Education Department SED submitted $194320 in …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-after-school-provider-misused-194320-public-fundsDiNapoli: Audits Recommend Fixes to Affordable Housing Programs
… in New York City and several counties, took far too long to resolve them and often left tenants living in unsafe … following the landlord’s removal of walls in their apartment. They asked for a rent reduction. That same month … refuted the landlord’s claim. ORA finally inspected the apartment in October, nine months after the complaint, and …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audits-recommend-fixes-affordable-housing-programsDiNapoli: Fiscal Stress May be Looming for Glens Falls
… and combined services with Warren County. I urge Mayor Diamond to continue to make the difficult, but necessary, … citizens of the city of Glens Falls,” Mayor John Diamond said. DiNapoli’s report noted, over the past decade, …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fiscal-stress-may-be-looming-glens-fallsDiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… commenced. DiNapoli’s investigation determined that after 2020, Chris Emmons kept registration fees for himself and by … hosted a raffle called “Kartway Cash” that sold numerous tickets. The investigation further revealed that although a …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsOpinion 90-25
… Opns St Comp, 1977, p 184 and 5 Opns St Comp, 1949, p 345 are superseded to the extent inconsistent. This is in … the board of fire commissioners to ratify that contract are determinations which, we believe, must be made by the … upon notice, to establish within the district one or more zones in which the rate of tax for fire district purposes is, …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Opinion 92-16
… from a fire company. You ask whether a town may agree to pay rent to the town tax collector, clerk, justice and … the public interest. As suggested above, an agreement to pay rental to the town officer would be a contract for … Whether a town may agree to pay rent to the town tax collector clerk justice and …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Opinion 94-27
… ASSESSMENTS -- Assessments (imposition of assessment for road improvement against non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may be … owners. You ask whether a town may assess the cost of a road improvement under Town Law, §200 against both abutting …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 95-11
… Law, §207-m to salary of temporary or provisional head of police department) POLICE AND POLICE PROTECTION -- Police Chief (entitlement of temporary … pursuant to the Civil Service Law as head of the village police department is entitled to salary increases pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-95-11State Comptroller DiNapoli Announces Political Spending Disclosure Agreements With Seven Companies
… with seven portfolio companies to enhance disclosure of their spending on political causes, New York State Comptroller Thomas P. DiNapoli, trustee of the Fund, announced today. “In today’s political climate, … causes. The Fund remains steadfast in its pursuit of greater transparency surrounding political spending by …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-announces-political-spending-disclosure-agreements-seven-companies