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List of Villages and Cities in Fiscal Stress
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data (as of 2/29/2024) from annual financial reports submitted by local governments to the Office of the State Comptroller.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2023/pdf/2023-munis-stressed.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.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.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.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.pdfState Agencies Bulletin No. 1843
… Purpose The purpose of this bulletin is to inform agencies of the new naming convention associated … Locked Queries in PS_Query based on agency requests to assist them with their job duties. Effective Dates This is … so like queries are grouped together, making it easier to search for queries in a particular payroll area. Please …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1843-updates-existing-and-new-locked-queries-psqueryState Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure
… the 2024 proxy season, three portfolio companies agreed to publicly disclose their political spending while proposals … into whether companies are using corporate funds to influence the political process in a way which can … political climate, it can be problematic for companies to fund political agendas,” DiNapoli said. “Comprehensive …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosureProperty Tax Credits
… Purpose The objective of our examination was to determine whether Property Tax Freeze, Property Tax … in levy year 2014. Each of these credits are intended to offset the cost of property or school taxes on a … through June 30, 2017. Key Findings Using data analytics to examine high risk transactions, we identified and returned …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsAlfred State College of Technology – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … and abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New York State’s executive … and travel agency fees. As part of a statewide initiative to determine whether the use of travel money by selected …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Mid Island Therapy … documented, program related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … Mid Island is a for-profit organization authorized by SED to provide, among other programs, a preschool Special …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualOpinion 2008-1
… in the opinion. CONFLICTS OF INTEREST -- Contracts (gifts to school district) -- Exceptions (contracts with … foundation that raises money and makes gifts to the school district. The school board member, however, … in school board discussions or decisions relating to gifts from, or other matters involving, the not-for-profit …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Mental Health Education, Supports, and Services in Schools (Follow-Up)
… Objective To determine the extent of implementation of the five … school mental health programs improve schools’ abilities to provide access and support during the school day.” DOE … from additional mental-health supports does not get them.” To help confront the mental health crisis among youth in New …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/mental-health-education-supports-and-services-schools-followWindows Domain Administration and Management (Follow-Up)
… Objective To determine the extent of implementation of the six … ITS operates data centers 24 hours a day, 365 days a year to support statewide mission-critical applications for 53 … for storing directory data and making this data available to network users and administrators. Each Active Directory …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/windows-domain-administration-and-management-followCompliance With Jonathan’s Law (Follow-Up)
… Objective To assess the extent of implementation of the three … or OPWDD). Jonathan’s parents attempted multiple times to obtain information concerning several unexplained … facility. In May 2007, “Jonathan’s Law” was enacted to expand parents’, guardians’, and other qualified persons’ …
https://www.osc.ny.gov/state-agencies/audits/2021/02/25/compliance-jonathans-law-followOversight of Shelter Placements
… About the Program The Department of Homeless Services (DHS), an administrative unit of the New York City Department … Social Services (DSS), is the primary agency responsible for providing transitional housing and services for eligible … provides temporary emergency shelter to every eligible person who requests services. When a single adult arrives at …
https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placementsState Comptroller Thomas P. DiNapoli Statement on New State Budget
… agreed on a new state budget as the state is struggling to recover from the economic devastation caused by COVID-19. … in education and health care programs, provide benefits to the middle class, and importantly offer relief to New Yorkers and small businesses who need it, including …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-state-budgetUniversity at Buffalo – Selected Employee Travel Expenses
… Twelve of the state’s highest cost travelers worked at the University at Buffalo (University) and had travel costs totaling $3,593,928. We also … totaled $45,882. In total, we examined $3,639,810 of the University’s travel payments. Key Findings The travel …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/university-buffalo-selected-employee-travel-expensesOversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… Objective To determine the extent of implementation of the three … initial audit report, issued on September 19, 2018, was to determine whether the Department of Health’s (Department) … monitoring and inspection of nursing homes is sufficient to determine if nursing homes perform comprehensive …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followNew York State Health Insurance Program – Empire Plan Members With Dual Family Coverage (Follow-Up)
… Insurance Program: Empire Plan Members With Dual Family Coverage (Report 2019-S-23 ). About the Program The New York … is the primary health benefits plan for NYSHIP, providing coverage to about 1.1 million members. NYSHIP offers several coverage options, including Individual and Family coverage. …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverage-followMaximus, Inc.
… Purpose The objective of our examination was to determine whether the Department of Health (DOH) followed … procedures when officials directed Maximus, Inc. (Maximus) to purchase approximately $170,000 in printing and copying … scope of the original contract. The services were related to the New York Health Benefit Exchange, and were not subject …
https://www.osc.ny.gov/state-agencies/audits/2015/08/21/maximus-inc