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Opinion 89-15
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … insurance to cover fire company vehicles). In addition, we have previously concluded that a village may not make a gift … served and protected by the department or company. We have concluded that section 209 does not apply to a call …
https://www.osc.ny.gov/legal-opinions/opinion-89-15Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… report – pdf] Audit Objective Determine whether Town of Southold (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure … proper and supported. Key Findings Town officials ensured the CPF collections we examined were properly supported, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
Determine whether Town of Riverhead Town officials properly administered the Peconic Bay Community Preservation Fund CPF to ensure that all collections were properly supported recorded and deposited and that disbursements were proper and supported
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25DiNapoli: Small Businesses Generate $950 Billion in New York
… 3.9 million jobs and generating more than $950 billion in annual revenues, according to a report released today by … private-sector employment and provide almost $190 billion in annual payrolls. These businesses are critical to New York’s economy and integral to the fabric of life in the Empire State.” The U.S. Small Business Administration …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-small-businesses-generate-950-billion-new-yorkHousing for Seniors
… HDC work together to administer various programs to assist in the development and rehabilitation of housing for senior … the SARA Program – HANAC Corona Senior Residence (HANAC) in Queens, Serviam Heights LLC (Serviam) in the Bronx, Victory Plaza in Manhattan, and Woodlawn Senior …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsXII.5.J Entering the Division of the Budget Approval Code – XII. Expenditures
… Units should indicate the approved B-1184 request number in the DOB Approval Code field of the voucher. Guide to … Units should indicate the approved B1184 request number in the DOB Approval Code field of the voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5j-entering-division-budget-approval-codeCity of Little Falls – Financial Condition (2021M-54)
… the City’s fiscal stability. As a result, the City has significant fiscal stress. We found: The former Treasurer …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Medicaid Program – Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements
… whether the Department of Health (Department) paid for claims in violation of federal and State regulations that … require an appropriate National Provider Identifier (NPI) for ordering, prescribing, referring, and attending (OPRA) … disadvantaged and/or have special health care needs. For the State fiscal year ended March 31, 2020, New York’s …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-claims-not-compliance-ordering-prescribingThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by The Kelberman Center, Inc. (Kelberman) on its Consolidated … with disabilities who are between three and five years of age. Kelberman is reimbursed for these services through rates set by SED. The reimbursement rates are based on school year …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualOneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
Determine whether OneidaHerkimerMadison BOCES officials ensured security awareness training was provided information technology IT assets were accessed for appropriate purposes and IT controls over BOCES network and financial system were adequate to safeguard information
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologyII.3 Overview – II. New York State Financial Accounting
… and process of the constitutional system of budgeting in New York State which vests in the Governor primary authority and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overviewControls Over and Revenues From .nyc Generic Top-Level Domains
… Objectives To determine whether the New York City Department of Information Technology & … manage, maintain, and market the .nyc gTLD program. New York City’s contract with the vendor identifies four …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsCOVID-19 Pandemic Drove Record Medicaid Enrollment in 2021
… number of New Yorkers relied on Medicaid for health care in 2021, with monthly enrollment exceeding 7 million for the … per year over the last 15 years, increasing from about one in seven New Yorkers in 1998 to one in three in 2021, state budget projections …
https://www.osc.ny.gov/press/releases/2021/12/covid-19-pandemic-drove-record-medicaid-enrollment-2021Heat and Hot Water Complaints
… To determine whether the New York City (NYC) Department of Housing Preservation and Development (HPD) addresses heat and hot water complaints timely, issues notices of violation, and seeks the imposition and collection of penalties as appropriate. Our audit covered heat and hot …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsImplications for the Future – 2022 Financial Condition Report
… the Fed’s interest rate response, and continued volatility in the financial markets all impact whether the trajectory … Funding Federal aid has long played an essential role in the State’s budget and its ability to provide health care, … education, human services and other essential programs. In recent years, for example, new federal funding has helped …
https://www.osc.ny.gov/reports/finance/2022-fcr/implications-futureDiNapoli: NYC's Finances Benefiting From Better Than Expected Revenues
… in the current fiscal year, and updates to the outyears of the plan are reasonable based on current conditions. … a shift away from the city’s more conservative budgeting of revenues in recent years. DiNapoli’s report anticipates … services in the coming years. In addition, the state may need to revise its budget in the wake of federal actions, …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-nycs-finances-benefiting-better-expected-revenuesDiNapoli: Buffalo's Financial Condition Improves
… The city of Buffalo’s finances have stabilized in recent years because of careful budget planning, the … city in New York, however. Also, the child poverty rate is 44 percent, higher than the 28 percent rate for the … of the Buffalo fiscal profile visit: http://www.osc.state.ny.us/localgov/pubs/fiscalprofiles/buffalo.pdf For more …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-buffalos-financial-condition-improvesDiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… and Treatment Act (Act) at regional DOCCS offices in the Bronx, Brooklyn, Elmira, New Rochelle, Northeast … them to committing a sex offense and that results in their difficulty in controlling this behavior. Many of these individuals are …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersOpinion 92-57
… board of water commissioners of any village may contract with the state of New York or with the state authority having control and supervision of … of correction is hereby authorized to contract with the board of water commissioners of any village for a …
https://www.osc.ny.gov/legal-opinions/opinion-92-57Opinion 91-61
… This opinion represents the views of the Office of the State Comptroller at the time it was … having such an approved plan. We have been asked whether town and village justice courts must collect the additional … as its general intent (see McKinney's Consolidated Laws of NY, Book 1, Statutes §§98[a], 177[c]). In this regard, …
https://www.osc.ny.gov/legal-opinions/opinion-91-61