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Opinion 91-36
… by the State Legislature ( Brooklyn Park Commissioners v Armstrong , 45 NY 234; Village of Croton-on-Hudson v County …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Opinion 90-49
… auditing body "who might supplement by other sources of information the vague and inconclusive description upon the …
https://www.osc.ny.gov/legal-opinions/opinion-90-49DiNapoli: Thruway Authority Owed More Than $275 Million in Unpaid Tolls and Fees
… get a warning if their E-ZPass account has a negative balance for over 30 days. If no payment is made in the next …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-thruway-authority-owed-more-275-million-unpaid-tolls-and-feesNYS Common Retirement Fund Announces Second Quarter Results
… March 31, 2015. … The New York State Common Retirement Funds Fund overall return in the second quarter of the state fiscal year 2015 was 052 percent bringing the Funds estimated value to $1783 billion according to New York …
https://www.osc.ny.gov/press/releases/2014/11/nys-common-retirement-fund-announces-second-quarter-resultsMonitoring of Construction Management
… engineering, and construction management services for buildings statewide. To achieve its mission, the Office’s … construction projects. After completing the bid process for services, the construction management consultant with the … $1.8 million, did not meet the criteria outlined in the Request for Proposals (RFP), yet this was not …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementDiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… deserve, and taxpayers’ dollars are spent effectively.” For the state fiscal year that ended March 31, 2020, New … professionals providing services through the Medicaid fee-for-service program to be enrolled as participating providers … was properly qualified or credentialed, creating a risk for patients. Processing weaknesses in eMedNY, the Medicaid …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionDiNapoli Releases Report on 30-Day State Budget Amendments
… Amendments to the proposed state budget appropriately lower tax … from financial settlements, and attach major policy issues to time-limited appropriations, according to an analysis released today by New York State Comptroller …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-releases-report-30-day-state-budget-amendmentsDiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… Local sales tax collections in New York state totaled more than $5.5 billion in the second quarter of 2022 (April-June), an increase of … in part, the temporary reduction in local sales taxes on gasoline in 24 counties, along with a possible return to …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022Orleans County – Court and Trust Funds (2014M-043)
… Purpose of Review The purpose of our review was to determine whether the County Treasurer’s … implemented properly and consistently, provide a system of internal controls to account for and safeguard these …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
… Objectives To determine whether Homes and Community Renewal (HCR) has established and maintains adequate internal controls to oversee and monitor the federally funded Section 8 Housing Choice …
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… with Local Administrators (LAs) to manage the HCV program at the local level. This includes administering Housing … physical HQS inspections of each unit under contract at least annually to determine if the unit is decent, safe, …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingTransformation of the MTA
… and selecting individuals to fill the positions, or “Lift & Shift,” a process where employees are assigned by …
https://www.osc.ny.gov/state-agencies/audits/2025/08/08/transformation-mtaExcessive Premium Payments for Dual-Eligible Recipients in Mainstream Managed Care and Health and Recovery Plans (2023-F-39) (Response)
To assess the extent of implementation of the four recommendations included in our initial audit report, Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Report 2021-S-37).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f39-response.pdfTown of Bergen – Town Supervisor (2024M-30)
Determine whether the Town of Bergen (Town) Supervisor maintained complete and accurate accounting records, provided accurate and timely financial information to the Town Board (Board), and filed the annual financial report (AFR) in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/bergen-town-2024-30.pdfTown of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
Determine whether Town of East Hampton (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded and deposited and that disbursements were proper and supported.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/east-hampton-town-p7-23-23.pdfTown of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
Determine whether Town of Shelter Island (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded and deposited and that disbursements were proper and supported.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/shelter-island-town-p7-23-22.pdfTracking the Return: The Tourism Industry in New York City
Domestic visitors reached 50.6 million in 2023, up 7 percent from 2022 but still down 4.7 percent from 2019. Domestic visitors that travel for leisure have driven the overall return of visitors to New York City.
https://www.osc.ny.gov/files/reports/pdf/report-04-2025.pdfCharter School of Educational Excellence – Information Technology (2023M-174)
Determine whether the Charter School of Educational Excellence (School) Board of Trustees (Board) and officials secured student data to help protect it from unauthorized access and developed and adopted a comprehensive information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/charter-school-of-educational-excellence-2023-174.pdf2024 Stewardship Priorities & Proxy Voting Guideline Updates
The New York State Common Retirement Fund’s Corporate Governance Program actively engages with the Fund’s public equity portfolio companies to foster the development of robust governance practices and prudent management of environmental and social factors.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/2024-stewardhip-priorities-and-proxy-voting-guideline-updates.pdfOversight of Telemental Health Services (2020-S-16) 180-Day Response
To determine if the Office of Mental Health is adequately monitoring the delivery and performance of telemental health services and ensuring that related telemental health activities are conducted in accordance with applicable laws and regulations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s16-response.pdf