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The Transformation of Lower Manhattan's Economy - September 2016
September 11, 2001, was a tragic day for the nation, one which will never be forgotten.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2017.pdfTown of East Otto - Information Technology (2018M-156)
Town of East Otto - Information Technology (2018M-156)
https://www.osc.ny.gov/files/local-government/audits/pdf/east-otto.pdfVillage of Ballston Spa - Financial Condition (2018M-256)
Village of Ballston Spa - Financial Condition (2018M-256)
https://www.osc.ny.gov/files/local-government/audits/pdf/ballston-spa_0.pdfOversight of Juvenile Justice Facilities (Follow-Up) (2025-F-15)
To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of Juvenile Justice Facilities (Report 2022-S-13).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f15.pdfOpinion 99-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PUBLIC CONTRACTS -- Contracts Requiring Bidding (purchase of materials and supplies for construction work performed by … competitive bidding requirements for the construction of a town salt storage shed …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Determination of Residency for Tuition Purposes (Follow-Up) (2023-F-45) 30-Day Response
The objective of our follow-up was to assess the extent of implementation, as of October 2024, of the four recommendations included in our initial audit report, Determination of Residency for Tuition Purposes (Report 2019-S-58).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f45-response.pdfDetermination of Residency for Tuition Purposes (Follow-Up) (2023-F-45)
The objective of our follow-up was to assess the extent of implementation, as of October 2024, of the four recommendations included in our initial audit report, Determination of Residency for Tuition Purposes (Report 2019-S-58).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f45.pdfMedicaid – Federal Funding and New York
… (in millions) Department FY 2025 FY 2026 Human Resources Adm $ 249.9 $ 247.2 Dept of Education 81.0 81.0 Health and …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycMedicaid Overpayments for Certain Medicare Part C Claims (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … disadvantaged and/or have special health care needs. Many of the State’s Medicaid recipients are also enrolled in … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-overpayments-certain-medicare-part-c-claims-followFranklin County Probation Department – Restitution Payments (S9-20-13)
… the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department officials did not … order or disburse victim restitution payments promptly and appropriately. As a result, some victims are not …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Opinion 94-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … assessment for) BONDS AND NOTES -- Budget Notes (use of to finance excess cost of snow removal) -- Serial Bonds … may impose a special assessment to fund costs in excess of amounts appropriated for removal of snow …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Former Bronx Youth Director Pleads Guilty
… New York State Comptroller Thomas P. DiNapoli and Bronx District Attorney Darcel D. Clark today announced the guilty plea of Earnestine Russell to grand larceny in the third degree … school children. Russell was sentenced to one year in jail and must pay back $61,098. According to the investigation by …
https://www.osc.ny.gov/press/releases/2019/02/former-bronx-youth-director-pleads-guiltyUnited HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… PLLC waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments made by United … (NYSHIP) provides health insurance coverage to active and retired State, participating local government, and school district employees, as well as their dependents. …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-laparoscopic-surgeryState Agencies Bulletin No. 2390
… Purpose: The purpose of this bulletin is to provide agency instructions for … Affected Employees: All employees in the Division of Military and Naval Affairs – BU47 who meet the eligibility criteria are affected. Background: Article 39 of the 2021-2026 DMNA Agreement between the State of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2390-2025-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 2292
… Purpose: The purpose of this bulletin is to provide agency instructions for … Affected Employees: All employees in the Division of Military and Naval Affairs – BU47 who meet the eligibility criteria are affected. Background: Article 39 of the 2021-2026 DMNA Agreement between the State of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2292-2024-uniform-maintenance-allowance-employees-division-military-andLGAC - Mid-Year Update to the Approved Budget For Fiscal Year 2018-19
The annual budget report is to include the actual revenues and expenditures for the Corporation’s preceding fiscal year ended and estimated revenues and expendi
https://www.osc.ny.gov/files/debt/pdf/lgac-mid-year-update-2018-19.pdfState Fiscal Year 2009-2010 Executive Budget Preliminary Overview, December 2008
The Executive Budget recommends $9.5 billion in spending reductions, $3.1 billion in new and higher taxes and fees, and $1.1 billion in nonrecurring resources.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-preliminary-2009-10.pdfAccounts Payable Advisory No. 71
… for the 2020 tax year to accommodate the creation of Form 1099-NEC. Payors now report non-employee compensation … implement updates to the SFS to accommodate the creation of Form 1099-NEC and changes to Form 1099-MISC. Upon … for the 2020 tax year to accommodate the creation of Form 1099NEC …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingManagement of Energy Consumption (Follow-Up) (2014-F-18) 30-Day Response
To determine the extent of implementation of the two recommendations made in our initial report, Management of Energy Consumption ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f18-response.pdfSelected Employee Travel Expenses (2012-S-77)
We recently audited the travel expenses of 27 employees of the New York State Department of Financial Services (Department).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s77.pdf