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DiNapoli: Fiscal Stress Remains Low Among Villages
… Ellenville (Ulster), Granville (Washington) and Valley Stream (Nassau) were listed in "moderate fiscal stress." The …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesState Comptroller DiNapoli Releases School Audits
… School District and the Peru Central School District . "In an era of limited resources and increased accountability, … easy-to-use website was created to promote transparency in government and provide taxpayers with better access to …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: NYC Experiencing Record Job Growth
… and more jobs are being created in the boroughs outside of Manhattan than ever before." Employment in New York City … that exceeded 40 percent: Bedford-Stuyvesant; Borough Park;Flatbush; Sheepshead Bay/Gravesend; Central Harlem; Bensonhurst; Coney Island; …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-nyc-experiencing-record-job-growthMoravia Central School District – Lead Testing and Reporting (S9-25-2)
… Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly … testing results on the District’s website until up to five weeks past the required deadline. Results were not reported … 2 As of December 22, 2022, schools are now required to test …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2Germantown Central School District – Lead Testing and Reporting (S9-25-3)
… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … January 1, 2020 to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, … were posted on the District’s website, as required. This final report includes seven recommendations to that effect. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Glen Cove City School District – Lead Testing and Reporting (S9-25-17)
… 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/glen-cove-city-school-district-lead-testing-and-reporting-s9-25-17Sullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … January 1, 2020 to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, … in the High School on the District’s website. This final report includes eight recommendations to that effect. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… Library officials accurately accrued and correctly paid employees for earned compensatory time and vacation … time and vacation leave was not always accrued and paid in accordance with the collective bargaining agreement … financial operations and whether officials accurately paid employees for leave time …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126New York State Artificial Intelligence Governance
… (AI) governance structure over the development and use of AI tools and systems. The audit covered the period from … to improve government operations. In recent years, the use of AI has rapidly gained popularity amongst public and … and benefiting business, it is also giving rise to a host of unintended consequences. AI systems create unique …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governance2024 Stewardship Priorities & Proxy Voting Guideline Updates
The New York State Common Retirement Fund’s Corporate Governance Program actively engages with the Fund’s public equity portfolio companies to foster the development of robust governance practices and prudent management of environmental and social factors.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/2024-stewardhip-priorities-and-proxy-voting-guideline-updates.pdfDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12) 180-Day Response
To determine whether residents of Mitchell-Lama developments supervised by the Division of Housing and Community Renewal are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24s12-response.pdfOSC 9 - Sealed Records Memo
This bill would expressly provide for certain sealed records to be made available to OSC’s officers and employees for purposes of conducting a duly authorized examination into the financial affairs of town and village justice courts.
https://www.osc.ny.gov/files/legislation/pdf/osc-9-sealed-records-memo.pdfExcessive Premium Payments for Dual-Eligible Recipients in Mainstream Managed Care and Health and Recovery Plans (2023-F-39) (Response)
To assess the extent of implementation of the four recommendations included in our initial audit report, Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Report 2021-S-37).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f39-response.pdfTechnology Transfer Program and Royalty Payments (Follow-Up) (2020-F-32)
To follow up on the actions taken by officials of the Research Foundation for the State University of New York to implement the recommendations contained in our audit report, Technology Transfer Program and Royalty Payments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f32.pdfAccess Controls Over Selected Critical Systems (Follow-Up) (2020-F-11)
To follow up on the actions taken by officials of the Office of Children and Family Services to implement the recommendations contained in our audit report Access Controls Over Selected Critical Systems (Report 2017-S-56).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f11.pdfElection Form for 20 Year Retirement Plan Section 384-d (PF5117)
To elect membership under Section 384-d (if an employer has adopted it), which permits retirement after 20 years of creditable service, firefighters, police or officers of fire departments or police departments use form PF5117.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5117.pdfChallenges Facing Small Businesses in New York
Despite the importance of small businesses, New York trails the rest of the country in key metrics, including business creation and employment. Small business owners in New York report facing unique challenges and entrepreneurial barriers.
https://www.osc.ny.gov/files/reports/pdf/challenges-facing-small-businesses-in-ny.pdfMedicaid Program – Medicaid Drug Rebate Program Under Managed Care
… (Rebate Program) to reduce state and federal expenditures for Medicaid prescription costs. Since January 1991, the … care, as of October 1, 2011, presented a unique challenge for the Department in terms of identifying all occurrences of … number that serves as a universal product identifier for each medication and is the basis for the Department’s …
https://www.osc.ny.gov/state-agencies/audits/2015/02/18/medicaid-program-medicaid-drug-rebate-program-under-managed-careOpinion 93-20
… and paid to the county treasurer not later than the 15th day of each month following the receipt thereof. In lieu … specified in the board resolution, but not later than the 15th day of each month following receipt. Neither Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-20XV.16.A Overview – XV. End of Year
The States accounting and financial reporting system provides for the collection summarization and reporting of unique financial data and information maintained at State agencies
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overview