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Opinion 88-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … and which is entered as second class mail matter in the post office of a city within the county in which the town is … in, and which is entered as second class matter in the post office of the town. Town Law, §64(11) authorizes a town …
https://www.osc.ny.gov/legal-opinions/opinion-88-28DiNapoli: Oversight of Supportive Housing Falls Short
… for New Yorkers with mental illness, which found that a lack of monitoring by the state Office of Mental Health … to OMH’s fiscal guidelines, supportive housing providers should set aside a minimum of $500 per client in a … make it hard for them to remain in their housing for the long term. Finally, DePaul had not set aside any contingency …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-oversight-supportive-housing-falls-shortDiNapoli: Youth in NYC Face Double Digit Unemployment Rate
… ages of 16-24 continued to face a high 13.2% unemployment rate in 2024, which was 3.6 points higher than in 2019 and … improvement in 2023, the city’s youth unemployment rate was higher than the national rate. Black, Hispanic, and Asian youth, especially males, …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-youth-nyc-face-double-digit-unemployment-rateState Agencies Bulletin No. 2227
… should the NYS budget be late and a budget extender bill is not passed. Affected Employees: All Employees* paid … the SFY 2024-25 budget is not passed or a budget extender bill to provide for the continuing operation of State … Governor signs the 2024-25 NYS budget or a budget extender bill. Effective Dates: OSC has created the attached …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2227-paycheck-distribution-and-release-direct-deposit-funds-preparationState Agencies Bulletin No. 2328
… should the NYS budget be late and a budget extender bill is not passed. Affected Employees: All Employees* paid … the SFY 2025-26 budget is not passed or a budget extender bill to provide for the continuing operation of State … Governor signs the 2025-26 NYS budget or a budget extender bill. Effective Dates: OSC has created the attached …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2328-paycheck-distribution-and-release-direct-deposit-funds-preparationRFP#0008 – Audit of OSC Internal Controls
… links: Request for Proposals , in PDF Forms Only , in MS Word format Attachment C – Cost Proposal Form , in MS Excel format Responses to Questions , in PDF Note: the …
https://www.osc.ny.gov/procurement/rfp0008Poland Central School District – Lead Testing and Reporting (S9-25-20)
… in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since been identified … (Director) had a remedial action plan that described what remedial actions were planned or enacted for water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20Planning for the Long Term: Capital Spending Reform in New York State
Over the past 10 years, NY has spent $63.2 billion to support its capital program. Despite this significant investment, there are many critical capital needs across the State that remain unmet.
https://www.osc.ny.gov/files/reports/pdf/capital-spending-report-nov-2010.pdfReview of the Financial Plan of the City of New York, May 2023
Three years removed from the onset of the COVID-19 pandemic, New York City faces ongoing and new risks to its finances just as the economy has shown signs of slowing.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2024.pdfRockland County – Budget Review (B23-6-8)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County of Rockland’s (County) proposed budget for the 2024 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/rockland-county-2023-B23-6-8.pdfImproper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up) (2020-F-22)
To determine the extent of implementation of the ten recommendations included in our initial audit report, Improper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Report 2018-S-24).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f22.pdfImproper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Follow-Up) (2017-F-10) 30-Day Response
To determine the implementation status of four recommendations made in our initial audit report, Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Report 2015-S-9).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f10-response.pdfImproper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Follow-Up) (2017-F-10)
To determine the implementation status of four recommendations made in our initial audit report, Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Report 2015-S-9).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f10.pdf“Unwinding” Continuous Enrollment in Medicaid Presents Coverage and Financial Risks
Increased enrollment in Medicaid is a key reason New York has one of the lowest rates of uninsured individuals in the nation (4.9 percent in 2022, according to the U.S. Census Bureau).
https://www.osc.ny.gov/files/reports/pdf/medicaid-unwinding-financial-plan-risk.pdfLynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
Determine whether Lynbrook Union Free School District (District) officials ensured students received all services from their individualized education programs (IEPs) and Medicaid eligible services were properly filed to receive Medicaid reimbursements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lynbrook-union-free-school-dsitrict-2022-81.pdf10 Years After Superstorm Sandy: Tracking MTA Capital Spending
The MTA has set aside approximately $7.6 billion for projects related to Superstorm Sandy. More than $4.6 billion of this amount is for restoration projects, while $2.9 billion is for resiliency.
https://www.osc.ny.gov/files/reports/osdc/pdf/mta-sandy-capital-projects.pdfOversight of Career and Technical Education Programs in New York State Schools (Follow-Up) (2022-F-17)
To determine the extent of implementation of the seven recommendations included in our initial audit report, Oversight of Career and Technical Education Programs in New York State Schools (Report 2019-S-29).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f17.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.pdfMaximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up) (2024-F-14)
To determine the extent of implementation of the 12 recommendations included in our initial audit report, Medicaid Program: Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Report 2021-S-11).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f14.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.pdf