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Medicaid Program - Improper Payments for Controlled Substances That Exceed Allowed Dispensing Limits (2013-S-59)
To determine whether the Department of Health paid pharmacy providers for controlled substances in compliance with the New York State Controlled Substances Act
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s59.pdfCost Reporting of Programs Operated by Gateway-Longview, Inc. (2012-S-17), SED 90-Day Response
To determine whether the costs reported by Gateway-Longview, Inc. (Gateway) to the State Education Department (SED), the Office of Children and Family Services
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s17-SED-response.pdfCost Reporting of Program Operated by Gateway-Longview, Inc. (2012-S-17), Gateway-Longview 90-Day Response
To determine whether the costs reported by Gateway-Longview, Inc. (Gateway) to the State Education Department (SED), the Office of Children and Family Services
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s17-Gateway-Longview-response.pdfCost Reporting of Programs Operated by Gateway-Longview, Inc. (2012-S-17)
To determine whether the costs reported by Gateway-Longview, Inc. (Gateway) to the State Education Department (SED), the Office of Children and Family Services
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s17.pdfUpdate: The NY DREAM Act, January 2014
More than a decade ago, New York became the fourth state in the nation to extend in-state college tuition rates to undocumented immigrant students.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-the-dream-act-nys-2014.pdfMWBE 2014-2015 Fiscal Year Report
The New York State Minority- and Women-Owned Business Enterprise (MWBE) Asset Management and Financial Institution Strategy (Chapter 171, Laws of 2010) was enac
https://www.osc.ny.gov/files/reports/special-topics/pdf/mwbe-fiscal-2014-15.pdfMWBE Report 2013-2014 Fiscal Year
The New York State Minority- and Women-Owned Business Enterprise (MWBE) Asset Management and Financial Institution Strategy (Chapter 171, Laws of 2010) was enac
https://www.osc.ny.gov/files/reports/special-topics/pdf/mwbe-fiscal-2013-14.pdfMWBE Report 2012-2013 Fiscal Year
The New York State Minority and Women-Owned Business Enterprise (“MWBE”) Asset Management and Financial Institution Strategy (Chapter 171, Laws of 2010) was ena
https://www.osc.ny.gov/files/reports/special-topics/pdf/mwbe-fiscal-2012-13.pdfMWBE Report 2012-2013 Fiscal Year
The New York State Minority and Women-Owned Business Enterprise (“MWBE”) Asset Management and Financial Institution Strategy (Chapter 171, Laws of 2010) was ena
Public School Safety - Incident Reporting and Unauthorized Student Departures (2014-N-1)
To determine whether New York City Department of Education (DoE) officials accurately recorded and reported violent and disruptive incidents to the State Educat
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14n1.pdfSecuring Local Government Deposits and Temporary Investments
State law requires that all deposits and investments with banks or trust companies (e.g., checking accounts, time deposit accounts, certificates of deposit, etc
https://www.osc.ny.gov/files/local-government/publications/pdf/securingdeposits.pdfHousing Production in New York City
Over the last 14 years, housing supply growth in New York City outpaced that of the state, even as it lagged the nation.
https://www.osc.ny.gov/files/reports/pdf/report-24-2025.pdfHandbook for Reporters of Unclaimed Funds
New York’s Abandoned Property Law requires that organizations holding unclaimed property report such property to the New York State Comptroller’s Office of Uncl
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/handbook.pdfDiNapoli Encourages New Yorkers to Save for College
… State Comptroller Thomas P. DiNapoli is encouraging New Yorkers who face college expenses to open a 529 College Savings account to start saving now to … getting a degree. According to the Federal Reserve Bank of New York's latest figures from 2015, the nationwide average …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-encourages-new-yorkers-save-collegeOpinion 2009-1
… Codes of Ethics (requiring disclosure and recusal by fire district commissioner whose spouse is to be appointed … treasurer) -- Family Relationships (spouse of fire district commissioner as appointed treasurer) FIRE DISTRICTS --Treasurer (spouse of fire district commissioner as appointed treasurer) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Opinion 99-10
… of probable usefulness (Local Finance Law, §11.00[a]; NY Const, article VIII, §2). Periods of probable usefulness, … or capital improvement (see Exley v Village of Endicott , 51 NY2d 426, 434 NYS2d 922; Cherey v City of Long Beach , 282 NY 382, 389, 390 at pps 386-8, discussing the history of …
https://www.osc.ny.gov/legal-opinions/opinion-99-10XVII.1 Overview – XVII. Lapsing Appropriations
… to lapse pursuant to Sections 40, 99-d and 99-e of the State Finance Law. Agencies are responsible for ensuring that … to lapse pursuant to Sections 40 99d and 99e of the State Finance Law …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewDiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… today in Erie County Court after admitting he worked for a second school district at the same time before his scam … Frank A. Sedita, III. He is due back in Erie County Court for sentencing on June 11. “At a time when our public school … wrongdoers responsible. I thank District Attorney Sedita for prosecuting this case.” DiNapoli’s auditors and …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyHomeownership Rates in New York
… a home has long been described as “The American Dream.” In New York, that dream appears unattainable for a large share of the population: New York has the lowest homeownership rate among the states, … quarter of 2022, compared to 65.8 percent nationally. For New York, the low percentage is driven by the high share of …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkNorwood-Norfolk Central School District – Financial Management (2022M-129)
Determine whether the NorwoodNorfolk Central School District District Board of Education Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129