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Hancock Fire Department – Audit Follow Up (2018M-236-F)
… Department’s (Department’s) progress, as of February 2022, in implementing our recommendations in the audit report released in May 2019. Background The Department is located in the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/hancock-fire-department-audit-follow-2018m-236-fVillage of Delhi – Audit Follow-Up (2019M-204-F)
… Village of Delhi's (Village) progress, as of April 2022, in implementing our recommendations in the audit report released in January 2020. Background The Village is located in …
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fCity of Elmira – Audit Follow-Up (2017M-90-F)
… review was to assess the City’s progress, as of May 2020, in implementing our recommendations in the audit report released in August 2017. Background The City of Elmira (City) is …
https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-fOpinion 2002-15
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street … STREETS AND HIGHWAYS -- Lighting (as townwide charge in towns) TOWNS -- Powers and Duties (maintenance of town … You ask whether the cost of expenses for street lighting in a town and for maintaining a building used as the town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Opinion 98-4
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (delegation of duties in connection with correction of errors) COUNTY AUDITOR -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY COMPTROLLER …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 88-26
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- … construction of building by town for State Police use) NEW YORK CONSTITUTION, ART. VIII, §2; EXECUTIVE LAW, §226; GENERAL MUNICIPAL LAW, §72-h; LOCAL FINANCE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-26DiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… services to preschool children with special needs can make a world of difference in their development, and delays …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themTown of Webb – Audit Follow-Up (2018M-188-F)
The purpose of our review was to assess the Towns progress as of February 2022 in implementing our recommendations in the audit report released in November 2018
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-webb-audit-follow-2018m-188-fHorseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
… District (District) is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-fTown of Grafton – Audit Follow-Up (2013M-113-F)
… Purpose of Audit The purpose of our review was to assess the Town’s progress, as of March …
https://www.osc.ny.gov/local-government/audits/town/2016/05/20/town-grafton-audit-follow-2013m-113-fDiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… for a total of $1.3 billion, while the number of overtime hours increased by 7.8%, or 1.8 million hours higher than the previous year, according to the annual … employees, and agencies need to ensure the use of overtime hours is justified and services are delivered safely and …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023DiNapoli Audit: Growing Number of Youth in Juvenile Justice Centers at Risk Due to Staff Shortages
… P. DiNapoli . The population in secure juvenile justice facilities has grown, straining staff’s ability to properly … state’s juvenile justice centers,” DiNapoli said. “These facilities are meant to provide safe housing and services to … or mental health issues facing the young people in these facilities.” The state Office of Children and Family Services …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-audit-growing-number-youth-juvenile-justice-centers-risk-due-staff-shortagesImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Follow-Up)
… of implementation of the 12 recommendations included in our initial audit report, Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and … services must be appropriately screened and enrolled in Medicaid. Through these processes, the Department gains a …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/improper-medicaid-payments-claims-not-compliance-ordering-prescribing-referring-andDiNapoli: Public Authorities Borrow and Spend Billions With Limited Transparency, Accountability
… Public authorities in New York have accumulated $267 billion in debt, the equivalent of $13,487 for every resident in the state, …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-public-authorities-borrow-and-spend-billions-limited-transparency-accountabilityVillage of Pittsford – Audit Follow-Up (2017M-51-F)
… was to assess the Village’s progress, as of August 2020, in implementing our recommendations in the audit report released in July 2017. Background The Village of Pittsford (Village) …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fFocus on Identity Theft
… 8th Floor, 110 State Street Albany, NY 12236 NYS Department of Labor (DOL): If you receive official … which you did not apply, you can report suspected fraud . NYS Office of the Attorney General: Prosecutes individuals … visit the Office’s Consumer Fraud Bureau’s webpage , or call the Office’s General Helpline at 800-771-7755. NYS …
https://www.osc.ny.gov/reports/focus-identity-theftReview of the Financial Plan of the City of New York - July 2011
On June 29, 2011, New York City adopted a $65.9 billion budget ($46.5 billion in City funds) for FY 2012, which began on July 1, 2011.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2012.pdfTown of Elmira – Audit Follow-Up (2015M-226-F)
… Purpose of Audit The purpose of our review was to assess the Town’s progress, as of July …
https://www.osc.ny.gov/local-government/audits/town/2016/11/04/town-elmira-audit-follow-2015m-226-fBet on the Farm: Farmland Protection as a Strategy for Economic Growth and Renewal, October 2010
New York State's Farmland Protection Program was created in 1992 to preserve high quality working farmland and to reduce pressures on farm families to sell the
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-farmland-protection-2010.pdfNew York City Tourism Industry Hit Hard by Pandemic, Visitor Spending Drops by 73%
… including the expansion of public space for tourism activities. Analyze and target relief programs, particularly … for agencies designed to coordinate such activities (i.e., NYC & Company). Target domestic leisure travelers in the … spending will return to pre-pandemic levels in five years (2025), while it took three years to rebound after the …
https://www.osc.ny.gov/press/releases/2021/04/new-york-city-tourism-industry-hit-hard-pandemic-visitor-spending-drops-73