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Supplemental Report on the State Fiscal Year 2022-23 Executive Budget (As Amended by the Governor)
This report details provisions of the New York State Fiscal Year 2022-23 Executive Budget proposal, as amended, and is a supplement to the Office of the State Comptroller’s “New York State Fiscal Year 2022-23 Executive Budget Review” that was published in February 2022.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2022-23.pdfCustodial Service Contract Procurement and Oversight (2020-N-8)
To determine whether the selected New York City Department of Education contracting practice was effective in procuring the custodial service contracts it has in effect for the 2017–2020 and 2021–2028 fiscal years at the lowest available price, while maintaining the quality of service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n8.pdfPhysical and Financial Conditions at Selected Mitchell-Lama Developments (2023-N-2) 180-Day Response
To determine whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, and whether funds at these developments are being used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23n2-response.pdfReal Property Portfolio (2022-S-14) 180-Day Response
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported on its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14-response.pdfNew Yorkers in Need Wrap-up (English)
The COVID-19 pandemic had devastating health, economic and social consequences. Yet for many, hardships existed long before that time; millions of New Yorkers face daily challenges to make ends meet as a result of living at or near the federal poverty level.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need-wrapup-report.pdfOpinion 92-40
… for the separation, collection and management of solid waste in the county. That section further authorizes a county to acquire, construct, operate and maintain solid waste management facilities, acquire the necessary lands … a sewer rent formula having three components: (1) actual water consumption; (2) the assessed value of taxable real …
https://www.osc.ny.gov/legal-opinions/opinion-92-40Opinion 95-28
… This opinion represents the views of the Office of the State Comptroller at the time it was … an investment by local law. You ask whether a town may, under the provisions of section 11 of the General Municipal Law, invest a portion … Whether a town may under the provisions of section 11 of the General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-95-28DiNapoli: State Medicaid Needs to Stop Paying Bills That Federally Funded Plans Should Cover
… The state Department of Health (DOH) can save hundreds of millions of dollars in costs if it strengthens its … by State Comptroller Thomas P. DiNapoli. “Far too often the Department of Health has let the state’s Medicaid program … The state Department of Health DOH can save hundreds of …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-state-medicaid-needs-stop-paying-bills-federally-funded-plans-should-coverRecovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third Party Health Insurance (2020-S-39) 180-Day Response
To determine whether Medicaid overpayments for pharmacy services on behalf of managed care recipients who had third-party health insurance were appropriately recovered.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s39-response.pdfInstructions for Completing the Application for Certification of an Approved Training Course Relating to the Required Training for Fire District Commissioners
Instructions for Completing the Application for Certification of an Approved Training Course Relating to the Required Training for Fire District Commissioners
https://www.osc.ny.gov/files/local-government/publications/pdf/app_instructions.pdfTown of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-ida-2017-hempstead-ida-valley-stream-school-pilot.pdfThird Quarter 2020 Local Sales Tax Collections Down 9.5 Percent; New York City’s Decline Offsets Uptick in the Rest of State
Statewide local sales tax collections in the third quarter of 2020 declined by 9.5 percent, or $452 million, over the same quarter in 2019.
https://www.osc.ny.gov/files/local-government/publications/2020/pdf/2020-third-quarter-local-sales-tax-collections-down-9.5-percent.pdfCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements
To determine if the Department of Environmental Conservation (Department) is ensuring applicable entities are complying with the 2013 Sewage Pollution Right...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s54.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… needed remediation to reduce lead exposure in all potable water outlets as required by state law and Department of … regulations. Auditors determined 39 of the 312 (13%) water outlets identified at select areas were not sampled or … district officials could not identify the water outlets’ locations. District officials did not report exceedances …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0MWBE Waivers Granted
… October-December 2024 No waivers granted January-March 2025 No waivers granted April-June 2025 No waivers granted July-September 2025 No waivers granted October-December 2025 Available …
https://www.osc.ny.gov/state-vendors/resources/mwbe-waivers-grantedState Agencies Bulletin No. 1228
… Wednesday, January 1, 2014 Unavailable Dr. Martin Luther King, Jr. Day Monday, January 20, 2014 7:00 a.m. - 2:00 p.m. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1228-availability-payroll-applications-payserv-ps-query-control-dOpinion 98-17
… This opinion represents the views of the Office of the State Comptroller at the time it was … PUBLIC OFFICERS LAW, §18; PUBLIC HOUSING LAW, §30: A town board, by local law or resolution, may agree to confer … for the costs incurred under section 18. You ask whether a town may confer the benefits of Public Officers Law, §18 upon …
https://www.osc.ny.gov/legal-opinions/opinion-98-17State Agencies Bulletin No. 1131
… Day Tuesday, January 1, 2013 Unavailable Dr. Martin Luther King, Jr. Day Monday, January 21, 2013 7:00 a.m. - 2:00 p.m. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1131-availability-payroll-applications-payserv-ps-query-control-dCUNY Bulletin No. CU-665
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for IBEW … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … The purpose of this bulletin is to notify agencies of an automatic dues increase for IBEW …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-665-international-brotherhood-electrical-workers-ibew-local-3Wyandanch Union Free School District – Budget Review (B25-7-3)
… operating deficits to submit to the State Comptroller each year, starting with the fiscal year during which the municipality or school district is … the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3