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Opinion 95-8
… the salaries of the attorneys, clerical and investigative personnel devoted thereto, plus all costs and disbursements … interest" and moneys "belonging to the county" within the meaning of County Law, §§550 and 700. While the claiming … for drawing inferences of legislative intent" ( General Building Contractors of New York State, Inc. v Roberts , …
https://www.osc.ny.gov/legal-opinions/opinion-95-8DiNapoli Releases October State Cash Report
… closely watching tax collections from the upcoming holiday shopping season and the level of bonuses paid in the …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-releases-october-state-cash-reportDiNapoli: Fewer Counties Exceeding Tax Cap
… The number of counties overriding New York’s property tax cap has declined by more than half … property tax levy collected by the 57 counties outside of New York City increased from $5.13 billion in 2012 to $5.4 … for information on 50,000 state contracts, visit Open Book New York. The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-fewer-counties-exceeding-tax-capIndividuals with Disabilities Education Act – Federal Funding and New York
… The Individuals with Disabilities Education Act (IDEA), which originated in … in the least restrictive environment possible to children with disabilities and provides federal funding to support … services mandated by a student’s IEP can be supported with IDEA funds. Allowable IDEA expenses include school aide …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actOversight of Horizon and Crossroads Juvenile Centers
… To determine whether the New York City Administration for Children’s Services adequately operates Horizon and Crossroads Juvenile Detention Centers for court-placed youth to ensure they meet federal, State, and City standards and regulations for the health and safety of youth and staff and provide …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersLead Service Line Replacement Program and Lead Service Line Inventory
… and being used by municipalities effectively and only for allowed purposes, and whether the water utility inventory … attack, stroke, and cancer. Children are at greatest risk for long-term health effects because their bodies and brains … received through the federal Bipartisan Infrastructure Law for lead service line inventory and replacement projects. In …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventoryCompliance With Executive Order 95 (Open Data)
… whether the Department of Environmental Conservation (DEC) is complying with Executive Order 95 (EO 95), including … steward of New York’s natural resources and environment, DEC is responsible for managing water, land, and air … overall economic and social well-being. As of March 2021, DEC had published 147 data items on Open Data. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/compliance-executive-order-95-open-dataLead Contamination of State Armories
… levels are detected. The audit covers the period January 1, 2015 through March 12, 2020. About the Program … levels are detected The audit covers the period January 1 2015 through March 12 2020 …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/lead-contamination-state-armoriesDiNapoli: Young People in NYC Still Face Double-Digit Unemployment
… city must take steps to strengthen career opportunities for young job seekers or the city’s economic recovery will be stifled … Recovery: Youth Labor Force Struggling Related Reports Restaurant Sector Dashboard Retail Sector Dashboard Tourism …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-young-people-nyc-still-face-double-digit-unemploymentDiNapoli: NYC Financial Plan Improved From June
… savings of $1.1 billion by the end of the plan period (FY 2026), but this will not be enough to counter an increase in … to larger budget gaps in FY 2025 ($4.6 billion) and FY 2026 ($5.9 billion) than estimated in June. Certain PEG … city faces significant fiscal uncertainty associated with collective bargaining agreements. If wages were to rise at …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-juneDiNapoli: Local Sales Tax Collections Up 3% in Second Quarter
… period. Oswego had the strongest growth at 27.1%, while Norwich had the biggest decline at -6.2%. Gas Collections …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-local-sales-tax-collections-3-percent-second-quarterDiNapoli Analysis Finds Sharp Decline in Homeless Veterans in New York
… in reducing homelessness for veterans between 2010 and 2022 with the number of homeless veterans declining 83% … in 2022. “Veterans answered the call to serve our nation and defend our country’s ideals, and we owe them our gratitude and support,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-analysis-finds-sharp-decline-homeless-veterans-new-yorkCity of Buffalo – Budget Review (B26-1-5)
… [read complete report – pdf] Purpose of Budget Review Our Office completed a limited-scope review of the City’s budget. The purpose of our review was to determine … Our Office completed a limitedscope review of the Citys budget The purpose of our review was to …
https://www.osc.ny.gov/local-government/audits/city/2026/05/08/city-buffalo-budget-review-b26-1-5Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Follow-Up) (2023-F-3) 30-Day Response
To assess the extent of implementation of the 12 recommendations included in our initial audit report, Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Report 2019-S-2).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f4-response.pdfImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Follow-Up) (2023-F-4)
To assess the extent of implementation of the 12 recommendations included in our initial audit report, Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Report 2019-S-2).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f4.pdfMedicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) (2023-F-27) 30-Day Response
To determine the extent of implementation of the six recommendations included in our initial audit report, Medicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f27-response.pdfAn Analysis of Post-Pandemic Travel
The tourism industry’s post-pandemic recovery is uneven across the state, with Long Island nearly at full recovery of jobs lost while the North Country and Mohawk Valley are struggling to regain their footing.
https://www.osc.ny.gov/files/reports/pdf/welcome-back-to-ny-an-analysis-of-post-pandemic-travel.pdfWindsor Central School District – Fuel Controls (2022M-133)
Determine whether Windsor Central School District (District) officials established adequate internal controls over fuel credit card purchases and fuel inventory to help ensure fuel was used for District purposes and properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/windsor-central-school-district-2022-133.pdfSelected Aspects of Supporting Small Businesses (2020-N-10)
To determine whether the New York City Department of Small Business Services properly administered the Employee Retention Grant program. We also examined whether SBS implemented the recommendations in the Small Business First Report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20n10.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021 (2021-M-2)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the three State Fiscal Years ended March 31, 2021.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21m2.pdf