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Opinion 90-57
… district must specify a "definite sum" to be paid each year for all of the services rendered under the contract (see …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Opinion 91-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … equipment and supplies under State contracts through the New York State Office of General Services subject to rules …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Opinion 91-15
… upon subdivision plat already so assessed by town) TOWN LAW, §277(1); VILLAGE LAW, §7-730(1): When a town has approved a subdivision plat … its subdivision regulations when the developer simply changes the configuration of a road and the location of …
https://www.osc.ny.gov/legal-opinions/opinion-91-15DiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… also found that DOH has no process to identify and recover such improper Medicaid payments. Auditors recommended DOH: Develop a process to identify and recover Medicaid overpayments for fee-for-service inpatient … by the audit. Review the $252,107 in overpayments and recover as appropriate. Review the remaining 2,017 high-risk …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionDiNapoli: Thruway Authority Owed More Than $275 Million in Unpaid Tolls and Fees
… "This audit has identified ways in which the Thruway can improve its collection of tolls and fees,” DiNapoli said. “Based on the Authority’s response, I’m hopeful action will be taken to implement our … Thirty days after the violation notice, the Thruway can send it to a collection agency. Lapse in Collections …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-thruway-authority-owed-more-275-million-unpaid-tolls-and-feesOlean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… Rieman and the New York State Police announced the arrest of Terry Gaylor Jr., for allegedly stealing over $116,000 from the City of Olean Fire Department (COFD). Gaylor Jr., a former trustee … by allegedly stealing funds meant to protect the citizens of Olean to fund his personal business and lifestyle,” …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentState Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… in Cyber," highlighting the critical roles that all people play in cybersecurity. The trainings include: Cybersecurity …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsDiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… Association. "Conaway allegedly helped herself to money meant to help her community,” DiNapoli said. “I thank … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementIX.6.D HHS Payment Management System – IX. Federal Grants
… Unique Entity Identifier (UEI) number and the State’s Tax Identification Number (TIN) with the System for Award …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemLong Island Rail Road: On-Time Performance by the Numbers (2023)
In 2023, the LIRR carried 65.2 million riders, a reduction of 25.9 million from levels last reached before the COVID-19 pandemic in 2019, when ridership reached 91.1 million passengers.
https://www.osc.ny.gov/files/reports/pdf/report-9-2025.pdfCentral New York Regional Market Authority – Financial Condition (2024-18)
Determine whether the Central New York Regional Market Authority Board of Directors (Board) and officials effectively managed the Authority’s financial condition and planned for future capital and operational needs.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/central-new-york-regional-market-authority-2024-18.pdfAddiction Support Services During Emergencies (2021-S-35)
To determine whether the Office of Addiction Services and Supports (OASAS) offers adequate guidance to providers to help ensure they’re able to deliver addiction support services during emergency situations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-21s35.pdfLabor Investigations in New York City (2022-S-17)
To determine whether the Department of Labor (Department) is adequately conducting labor violation investigations in New York City. The audit covered the period from January 2019 through March 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s17.pdfEPI - “Nation’s Report Card” Underscores New York’s Need for Academic Recovery
The COVID-19 pandemic hit New York earlier than most states and forced New York’s schools to take on the extraordinary challenge of quickly shifting to remote learning formats.
https://www.osc.ny.gov/files/reports/pdf/new-yorks-need-for-academic-recovery.pdfEnvironmental, Social & Governance Principles and Proxy Voting Guidelines
The New York State Common Retirement Fund votes by proxy on each proposal at annual meetings and special meetings of U.S. portfolio companies, as well as selected international companies.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2022.pdfBenefits Advisement Services for Individuals With Disabilities Seeking Employment (2020-S-41) 180-Day Response
To determine if the Office of Mental Health (OMH) has effectively addressed the findings and recommendation related to benefits advisement in the New York State Employment First Commission report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s41-response.pdfUser Access Controls Over Selected System Applications (2019-S-34) 180-Day Response
To determine whether access controls over select State University of New York Upstate Medical University (Upstate) system applications are effective to prevent unnecessary or inappropriate access to those applications.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s34-response.pdfTuxedo Farms Local Development Corporation – Collections and Disbursements and Adherence to Bylaws (2021M-187)
Determine whether collections and disbursements were in accordance with the sewer agreements and whether the Tuxedo Farms Local Development Corporation (TFLDC) Board of Directors (Board) adhered to its bylaws.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/tuxedo-farms-ldc-2021-187.pdfHealth, Safety, and Accessibility in District 75 Schools (2019-N-7) 180-Day Response
To determine whether the New York City Department of Education is providing a safe and healthy environment that is Americans with Disabilities Act compliant for students attending District 75 schools.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n7-response.pdfCompliance With Executive Order 95 (Open Data) (2020-S-36) 180-Day Response
To determine whether the Olympic Regional Development Authority is complying with Executive Order 95, including providing, in a timely manner, publishable State data to the Office of Information Technology Services...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s36-response.pdf