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List of Villages and Cities in Fiscal Stress
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data (as of 2/29/2024) from annual financial reports submitted by local governments to the Office of the State Comptroller.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2023/pdf/2023-munis-stressed.pdfOversight of the Educational Opportunity Program (2024-S-2)
To determine whether the State University of New York (SUNY) is adequately monitoring the Educational Opportunity Program (EOP) and if SUNY and the campuses are using EOP funding for allowed purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24s2.pdfBroadband Availability, Access and Affordability in New York City
The shift to work and schooling from home during the height of the COVID-19 pandemic highlighted high-speed internet access as a household necessity countrywide, as well as across New York State.
https://www.osc.ny.gov/files/reports/pdf/report-20-2025.pdfSeeking Competition in Procurement
The Office of the State Comptroller's Legal Division will discuss legal requirements for competitive bidding, including statutory amendments to the General Municipal Law § 103 and various exceptions to the bidding requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/seeking-competition-procurement-062624.pdfResources and Responsibilities: New York State’s Environmental Funding
On the founding Earth Day just over 50 years ago, New York State created the Department of Environmental Conservation (DEC) to ensure protection of our natural resources for generations to come.
New York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up) (2021-F-17) 30-Day Response
To assess the extent of implementation of the five recommendations included in our initial audit report, Payments by Empire BlueCross for Hospital Services for Ineligible Members (Report 2019-S-32).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f17-response.pdfNew York State Health Insurance Program - Payments by Empire BlueCross for Hospital Services for Ineligible Members (2019-S-32) DCS 180-Day Response
To determine whether Empire BlueCross paid hospital claims for members who were not eligible. The audit covered the period January 1, 2014 through December 31, 2018.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s32-response-0.pdfProgram Oversight and Monitoring of the Maximus Contract for the New York State of Health (Insurance Marketplace) Customer Service Center (2015-S-80)
The objective of our audit was to determine whether the Department is providing sufficient oversight to ensure that Maximus is implementing the contract as inte
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s80.pdfDiNapoli: As Share of New Yorkers Without Health Insurance Reached New Low, Disparities Persisted Among Black, Asian, and Latino Populations
… available). Coverage disparities persist among the state’s Black, Asian and Latino populations and higher uninsured … not have insurance, compared to 10% of Hispanic and 6% of Black and Asian New Yorkers. The highest uninsurance rates …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-share-new-yorkers-without-health-insurance-reached-new-low-disparities-persisted-among-blackUnified Court System Bulletin No. UCS-218
… Code Description 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-218-october-2014-and-april-2015-salary-increases-bargaining-unitsDiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… Thomas P. DiNapoli announced his office will audit the Hempstead Industrial Development Agency and Valley Stream … related to approval of the Green Acres Mall project in Hempstead. “The Green Acres project has drawn noticeable … DiNapoli said letters were sent this week to the Hempstead IDA executive director and board of directors, and …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectCUNY Bulletin No. CU-356
… agencies that certain doctoral students represented by the Professional Staff Congress are eligible to participate in the New York State Health Insurance Plan (NYSHIP) … T8, AJ and GA who are doctoral students represented by the Professional Staff Congress and enrolled as a matriculated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-356-certain-cuny-employees-eligible-new-york-state-healthDiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
… New York’s program began in 1997 and offers tax deductions up to $10,000 annually. DiNapoli’s office and the Higher …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planLocal Governments Should Improve Accessibility for New Yorkers
… improving physical accessibility to their facilities for people with disabilities, according to a report released … could be improved to prevent potential hardships for individuals with disabilities. “No one should face … are committed to ensuring access to services and programs for the millions of New Yorkers with disabilities and these …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersContact Us
… [email protected] For electronic reporting assistance, FTP login, extension requests and other reporting questions …
https://www.osc.ny.gov/unclaimed-funds/reporters/contact-usOpinion 2000-15
… 462: A volunteer firefighter from an out-of-state fire company may not volunteer to assist a fire district fire … firefighter means a "volunteer firefighter as such term is defined in section three of the volunteer … Fire District No. 1 1 Although section 209-i uses the term "volunteer fireman", this term is deemed to mean …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15Transaction Number Requirement
… Report Requirement Starting July 15, 2024, a Transaction Number will be required in the PARIS Procurement Report. … authorities will be required to provide a Transaction Number for each procurement transaction in the Procurement … (PARIS) screen and in the bulk load to capture Transaction Number. Completing the information will be mandatory, an …
https://www.osc.ny.gov/public-authorities/transaction-number-requirementAudits
… the common good. We provide two versions of our audits: a concise summary called the Taxpayers’ Guides to Audits; and the entire audit report. See Reports for analyses on the State budget, finances, the economy and …
https://www.osc.ny.gov/state-agencies/auditsXI.2.L Contract Signature Page – XI. Procurement and Contract Management
… Contract number and an agency certification on all copies of the signature pages. The purpose of the certification is to ensure agencies attach the … contract documents filed with and approved by OSC. A copy of a recommended signature page and the certification …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-pageXI.18.E Public Officers Law – XI. Procurement and Contract Management
… This section provides guidance on laws, policies, and procedures to be followed when … conflict as defined in POL 73. However, the Commission on Ethics and Lobbying in Government recognizes there are … to fulfill a particular need. Per POL 73, Commission on Ethics and Lobbying in Government is authorized to grant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18e-public-officers-law