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Greenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147), released in December 2021. … that District officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for accuracy and completeness. The audit included nine recommendations to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fTown of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… Corporation’s (THLDC’s) progress, as of June 2025, in implementing our recommendation in the audit report Town of Hempstead Local Development … – Project Approval and Oversight (2021M-37), released in September 2021. The audit determined that the Board of … Development Corporations THLDCs progress as of June 2025 in implementing our recommendation in the audit report Town …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followMedicaid: Enrollment Growth, COVID-19 and the Future
Monthly enrollment in the Medicaid program has grown by about 5 percent per year since January 2007, and exceeded 7 million for the first time in February 2021.
https://www.osc.ny.gov/files/reports/pdf/medicaid-enrollment-growth-covid-19-and-the-future.pdfOversight of Direct Placement of Children (2017-S-30) (90-Day Response)
To determine whether the Office of Children and Family Services (OCFS) has effective controls in place to ensure that children placed in the direct care of ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-17s30-response.pdfSales Tax Growth Strengthens for a Third Year: 2018 Collections Up 5.3 Percent
Local sales tax collections in New York State were $17.5 billion in 2018, a 5.3 percent increase over the previous calendar year and the third consecutive year
https://www.osc.ny.gov/files/local-government/publications/pdf/2018-local-sales-tax-collections.pdfAssessment of the Thruway Authority's Finances and Proposed Toll Increase, August 2012
In 2012, the New York State Thruway Authority announced that it was in the process of imposing a 45 percent average toll increase for some commercial vehicles.
https://www.osc.ny.gov/files/reports/special-topics/pdf/thruway-policy-08142012.pdfOversight of Direct Placement of Children (2017-S-30)
To determine whether the Office of Children and Family Services (OCFS) has effective controls in place to ensure that children placed in the direct care of...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-17s30.pdfAbandoned Property Report - Excel File Format Instructions
Use these instructions to complete your report in the approved Microsoft Excel file format. Do not alter the design of the Excel template in any way.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/abandoned-property-report-excel-file-format-instructions.pdfIncarcerated and Death Matches
… Purpose Our Office examined $1.4 billion in payments for more than 17 million in medical and other service charges the New York State … Findings Both payment matches yielded minimal exceptions. In addition to conducting the matches, we observed NYSIF’s … Our Office examined $14 billion in payments for more than 17 million in medical and other …
https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matchesOpinion 88-42
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by … distributed sales tax revenues to towns and villages in the county in a manner which did not comply with the provisions of Tax … distributed sales tax revenues to towns and villages in the county in a manner which did not comply with the …
https://www.osc.ny.gov/legal-opinions/opinion-88-42DiNapoli: Former Potter Town Clerk Sentenced to Jail Time and Full Restitution of Nearly $27,000
… of Potter Clerk Julie Brown was sentenced to six months in Yates County jail today for stealing nearly $27,000 in public funds for her personal use. Her thefts were … 21, 2019, when Brown resigned. She agreed to pay $26,729 in restitution as part of her plea agreement in March, of …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-potter-town-clerk-sentenced-jail-time-and-full-restitution-nearly-27000Village of Penn Yan – Procurement (2024M-152)
… whether Village of Penn Yan (Village) officials ensured Water Treatment Plant (WTP) procurements were made in … whether Village of Penn Yan Village officials ensured Water Treatment Plant WTP procurements were made in …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152New York's Labor Force: Assessing 10-Year Trends and Pandemic Setbacks
The COVID-19 pandemic’s impact on the State’s labor force was more severe than in other states: the size of the workforce declined more rapidly than the rest of the nation in 2020 and continued to shrink in 2021 when other states recovered.
https://www.osc.ny.gov/files/reports/pdf/new-york-labor-force-2022.pdfFederal Funds to New York City: Individuals with Disabilities Education Act
The Individuals with Disabilities Education Act (IDEA), which originated in 1975 and was most recently amended in 2015, guarantees a free and appropriate public education in the least restrictive environment possible to children with disabilities and provides federal funding to support that mission
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-individuals-with-disabilities-education-act.pdfOpinion 88-28
… or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for designation in towns) LOCAL LAWS -- Official newspaper (designation by … §64(11): A publication must be a "newspaper" as defined in General Construction Law, §60 and must satisfy the …
https://www.osc.ny.gov/legal-opinions/opinion-88-28DiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… state Department of Health (DOH) has made limited progress in addressing the widespread failures identified in a March 2022 audit of the state’s response to the COVID-19 outbreak in nursing homes, according to a follow-up report released … state Department of Health DOH has made limited progress in addressing the widespread failures identified in a March …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesDiNapoli: NYC Forecasts $965 Million Surplus Fueled by Federal Aid
… by nearly a third from earlier estimates, according to a report released today by State Comptroller Thomas P. … a reduction from $1 billion from June 2021. DiNapoli’s report also notes: The city has used federal aid to fund new … and take advantage of opportunities to pursue growth. Report Review of the Financial Plan of the City of New York …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-nyc-forecasts-965-million-surplus-fueled-federal-aidState Comptroller DiNapoli and Orange County District Attorney Hoovler Announce Guilty Plea in Bethel Tax Collector Pension Fraud Case
… of Rockland Justice Court to Offering a False Instrument for Filing in the Second Degree, in connection with a scheme to defraud the New York State and Local Retirement System. Gabriel, 62, had resigned her public … a false "Record of Activity" with the Town of Bethel for filing with the State Comptroller. Records of Activity …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-and-orange-county-district-attorney-hoovler-announce-guilty-plea-bethelDiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019
… of Education (DOE), partially fueled by pandemic relief funded additions to programming. DOE accounted for almost … COVID and asylum seeker-related costs, mostly to provide shelter for unhoused individuals and families, as well as … the city consider publishing greater detail on how providers are paid for the service delivered as well as …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019Village of Montgomery – Audit Follow-Up (2021M-50-F)
… The audit included six recommendations to help the Board and officials monitor and improve oversight of financial operations in the … ensuring that the Treasurer’s office complies with water and sewer Village laws and codes. Background The Village, …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-f