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DiNapoli: College Student Loan Debt Doubled in New York Over Last Decade
… default rates varied dramatically depending on the type of school an individual attended. For instance, students who …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-college-student-loan-debt-doubled-new-york-over-last-decadeDiNapoli Releases July Cash Report
… higher than originally forecasted, according to the monthly state cash report issued today by New York State Comptroller Thomas P. … April remains strong. Other findings from the July cash report include: Consumption and use tax collections totaled … billion higher than originally forecasted according to the monthly state cash report issued by New York State …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportOpinion 93-30
… LAW, §500-c; COUNTY LAW, §657-a: If, after an individual is arraigned by the village justice court and committed by … the individual to the county jail because the sheriff is unable to do so, the cost of the transportation is a county charge. You ask whether the cost incurred by a village in …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Opinion 95-13
… on the bonds, irrespective of whether the bonds have a "call" provision. These excess proceeds may not be used for … and interest on the bonds, if the bonds do not have a "call" provision. Local Finance Law, §165.00 governs the … all bond issues, irrespective of whether the bonds have "call" provisions. In the case of non-callable bonds, the …
https://www.osc.ny.gov/legal-opinions/opinion-95-13DiNapoli: State Tax Revenues $3 Billion Below Last Year
… in DOB’s State Fiscal Year 2021 Mid-Year Update, issued Oct. 30. Tax receipts from the start of the state’s fiscal year in … withheld local assistance and other payments. As of Nov. 30, the General Fund held a balance of $13.6 billion, $368.3 …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearXII.2 Expenditure Policies – XII. Expenditures
… Article 5 of the New York State Constitution and Section 111 of the New York State Finance Law requires that the State Comptroller audit all payments and refunds made by the State and its departments prior to payment in order to prevent and … Article 5 of the New York State Constitution and Section 111 of the New York State Finance Law requires …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesOpinion 89-44
… or statutory amendments that bear on the issues discussed in the opinion. VILLAGE JUSTICE -- Acting Justice (reporting … required to be established by Village Law, §3-301(2)(a) in the event a village has only one village justice. An … "shall serve when requested by the village justice or in the absence or inability of the village justice to serve" …
https://www.osc.ny.gov/legal-opinions/opinion-89-44DiNapoli: Audit Finds Counties Are Not Checking Prices and Scales at Retailers
… they use to be accurate. If price scanners or scales are incorrect, or prices don’t match those displayed, it can … and routinely test these devices and check that consumers are getting what they pay for.” Testing of retail pricing and … performed regular testing, Jefferson and Niagara, found products scanning at higher prices ranging from 20 to 31% …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-audit-finds-counties-are-not-checking-prices-and-scales-retailersDiNapoli Releases Annual IDA Report
… While this reflects 11,181 fewer jobs, the median salary for these jobs increased slightly – from $42,000 in FYE 2022 … of 11.1% compared to FYE 2022. Total tax exemptions for IDA projects were just under $2 billion, up 0.3%, or $5.3 … the progress of each project annually and develop policies for the discontinuance or return of some or all of the …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportIndian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… [read complete report – pdf] Audit Objective Did Indian Lake Central School District (District) officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Johnstown City School District – Lead Testing and Reporting (S9-25-15)
… report and implement needed remediation to reduce lead exposure 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 … identify report or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9New Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… Attorney David M Hoovler announced that on Thursday October 30 2025 Rohail Raja age 45 and his wife Sharma Alam …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsNorth Tonawanda City School District – Information Technology (2023M-102)
The objective of this audit is to determine whether North Tonawanda City School District officials properly secured user account access to the network and managed user account permissions in financial and student information applications.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/north-tonawanda-central-school-district-2023-102.pdfMedicaid Program: Excessive Payments for Durable Medical Equipment Rentals (2021-S-36) 180-Day Response
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment beyond allowed rental limits, and whether the Medicaid program could achieve cost savings by implementation of a rental cap on oxygen equipment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s36-response.pdfExcessive Payments for Durable Medical Equipment Rentals (2021-S-36)
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment beyond allowed rental limits, and whether the Medicaid program could achieve cost savings by implementation of a rental cap on oxygen equipment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s36.pdfEnacted Budget Financial Plan Report: State Fiscal Year 2022-23, July 2022
The State Fiscal Year (SFY) 2022-23 Enacted Budget Financial Plan from the Division of the Budget (DOB) projects fiscal stability for the next five years and includes plans to bolster rainy day reserves significantly.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-financial-plan-2022-23.pdfClaims Processing Activity October 1, 2020 Through March 31, 2021 (2020-S-54)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s54.pdfBelleville-Henderson Central School District – Mental Health Training Component (S9-21-23)
Determine whether the Belleville-Henderson Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/belleville-henderson-s9-21-23.pdfClaims Processing Activity April 1, 2020 Through September 30, 2020 (2020-S-22) 180-Day Response
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s22-response.pdf