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City of Long Beach – Budget Review (B21-7-6)
Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in May 2020.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/long-beach-budget-review-b21-7-6.pdfOversight of Provider Consolidated Fiscal Reports – Independent Living, Inc. (2019-S-60) 180-Day Response
To determine whether the Office of Mental Health ensures that costs reported by providers such as Independent Living, Inc. on Consolidated Fiscal Reports are allowable, properly calculated, and adequately documented in accordance with Consolidated Fiscal Reporting and Claiming Manual requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2020-19s60-response.pdfOffice Real Estate in New York City: A Review of Market Valuation Shifts
The COVID-19 pandemic and ensuing shift to hybrid office work arrangements have raised questions about the health of office commercial real estate and its potential impact on the economy and the finances of governments reliant on its tax revenue.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2025.pdfAccounting for Capital Assets
A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdfAccounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfHousing 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) (Report 2024-F-21)
To assess the extent of implementation of the four recommendations included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (2022-S-28).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f21.pdfHomes and Community Renewal: Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (2022-S-46) 180-Day Response
To determine whether residents of Mitchell-Lama developments, supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR), are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s46-response.pdfHousing 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) (2024-F-21) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (2022-S-28).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f21-response.pdfReport on the State Fiscal Year 2025-26 Executive Budget
The Executive Budget for Fiscal Year 2026 has been released at a time of great uncertainty. Federal funding is the State’s largest source of revenue, and is estimated by the Division of Budget to total $93.1 billion in State Fiscal Year 2025-26.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2025-26.pdfDiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… Local sales tax collection growth across New York State slowed to … today by State Comptroller Thomas P. DiNapoli. County sales tax collections, excluding all cities, increased only … collections. “There has been a general downward trend in sales tax collection growth over the last several years and …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015Opinion 93-30
… and Duties (liability for the cost of transportation to county jail) COUNTY SHERIFF -- Powers and Duties (transportation of … and Duties (liability for the cost of transportation to county jail) CORRECTION LAW, §500-c; COUNTY LAW, §657-a: If, … an individual from a village justice court to a county jail after the individual has been arraigned in …
https://www.osc.ny.gov/legal-opinions/opinion-93-30DiNapoli: Economic and Tax Collection Growth Slowing in New York City
… future, including a slowing economy here and abroad. Mayor de Blasio’s cautious approach to FY 2017 is warranted given …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-economic-and-tax-collection-growth-slowing-new-york-cityOpinion 88-25
… when a court might find that restrictions on non-residents do not have a rational basis, such as where the facilities …
https://www.osc.ny.gov/legal-opinions/opinion-88-25Opinion 89-58
… §§81, 198, 202, 202-a, 220: A town may not, pursuant to Article 12 or 12-A of the Town Law, establish overlapping … their properties. You ask whether a town, pursuant to article 12, or sections 81 or 220 of the Town Law, may … p 45; 1988 Opns St Comp No. 88-22, p 39). Nothing in article 12 or 12-A of the Town Law expressly or by necessary …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Opinion 89-44
… or not they have presided as a justice or have received money in the performance of their duties during the preceding …
https://www.osc.ny.gov/legal-opinions/opinion-89-44XII.2 Expenditure Policies – XII. Expenditures
… and refunds made by the State and its departments prior to payment in order to prevent and detect fraud, waste, and improper spending. As … and guidance for Business Units when making payments to vendors doing business with New York State. Guide to … and refunds made by the State and its departments prior to payment in order to prevent and detect fraud waste and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesDiNapoli: Local Governments Challenged by Slow Revenue Growth
… Many of New York’s local governments are coping with slow or no … in 2011, but ticked up at a higher rate in the last couple of years, when compared to counties, cities, towns, villages … from 3.6 percent to 1.8 percent in the first nine months of 2016 from the same period a year earlier. While revenue …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthVillage of Hudson Falls – Information Technology (2025M-10)
… to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10DiNapoli: The State May Have Your Money
… or those with incomplete addresses. Click HERE for quick facts about unclaimed funds. Satellite Feed Scheduled for …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-may-have-your-moneyOptimizing Medicaid Drug Rebates (Follow-Up)
… Purpose To determine the implementation status of the five recommendations made in our initial audit report, … Medicaid Drug Rebates (Report 2015-S-1 ). Background The State’s Medicaid program provides a wide range of health … To determine the implementation status of the five recommendations made in …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/optimizing-medicaid-drug-rebates-follow