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DiNapoli: Property Tax Exemptions Top $450 Billion
… a report today highlighting recent trends in property tax exemptions in New York State outside of New York City and the … on local governments and school districts. "Property tax exemptions can be a valuable tool to improve housing … or fuel economic growth," said DiNapoli. "Since exemptions result in other taxpayers generally bearing …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionMedicaid Program – Excessive Payments for Durable Medical Equipment Rentals
… equipment, such as wheelchairs or oxygen equipment, that can withstand repeated use and have been ordered by a …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/medicaid-program-excessive-payments-durable-medical-equipment-rentalsOpinion 89-15
… fire protection district, the incorporated volunteer fire company which constitutes the village fire department, and … insurance on the fire-fighting equipment used by the fire company, all of which is owned by the company. In addition, you ask whether the contract may …
https://www.osc.ny.gov/legal-opinions/opinion-89-15COVID-19 Pandemic Drove Record Medicaid Enrollment in 2021
… in the United States for uninsured residents. This is good news,” DiNapoli said. “However, if current enrollment trends …
https://www.osc.ny.gov/press/releases/2021/12/covid-19-pandemic-drove-record-medicaid-enrollment-2021Notice of Reserve Funds
… S.5795 (Marcellino) – To provide increased transparency in school district fiscal operations by requiring publication of … To provide increased transparency in school district fiscal operations by requiring publication of …
https://www.osc.ny.gov/legislation/notice-reserve-fundsOversight of Kendra’s Law
… be entered in OMH’s Tracking of AOT Cases and Treatments system, or TACT. OMH Central Office and Field Office staff …
https://www.osc.ny.gov/state-agencies/audits/2024/02/08/oversight-kendras-lawTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… Purpose of Audit The purpose of our audit was to examine the former Clerk’s records and financial practices … departments. Key Recommendations Take appropriate action to recover any moneys due the Town. Ensure that the Clerk … The purpose of our audit was to examine the former Clerks records and financial practices …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Monitoring of Select Programs (Follow-Up)
… included in our initial audit report, Monitoring of Select Programs (Report 2020-S-47 ). About the Program The New York … consumer-oriented, and cost-effective policies and programs. NYSOFA’s overall goal is to improve access to, and … avoid higher levels of care and/or publicly financed care. Programs are administered at the county level through a …
https://www.osc.ny.gov/state-agencies/audits/2023/07/12/monitoring-select-programs-followSafety of Infrastructure (Follow-Up)
… Purpose To determine the extent of implementation of the two … Preservation (Parks) was maintaining its infrastructure to preserve park safety by properly inspecting and repairing … a backlog of over $1.1 billion in improvements that needed to be made. In some cases, staff had been able to make …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/safety-infrastructure-followTaxpayer Movement During the Pandemic: Comparing 2020 and 2021 to Pre-Pandemic Baseline
This report builds on the May 2022 report on pre-pandemic taxpayer migration trends by examining personal income tax filings for the COVID-19 pandemic years of 2020 and 2021, the most recent years for which finalized tax data are available.
https://www.osc.ny.gov/files/reports/pdf/taxpayer-movement-during-the-pandemic.pdfXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Policy Reference: National Council on Governmental Accounting (NCGA) Statement 1 GASB Statement No. … expenses, gains and losses. The operating statement of a governmental fund, unlike that of a proprietary fund, focuses on changes in current financial resources. The governmental fund operating statement measures those …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and … The Board did not adequately oversee or manage the Towns ambulance service The Boards general lack of oversight of and policy development for the District …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Single Source Annual Report 2023-24
Provides responses to agency survey on single source procurements.
https://www.osc.ny.gov/files/procurement/pdf/single-source-annual-report-2023-24-rev.pdfSingle Source Annual Report 2022-23
Provides responses to agency survey on single source procurements.
https://www.osc.ny.gov/files/procurement/pdf/single-source-annual-report-2022-23.pdfSingle Source Annual Report 2021-22
Provides responses to agency survey on single source procurements.
https://www.osc.ny.gov/files/procurement/pdf/single-source-annual-report-2021-22.pdfSingle Source Annual Report 2020-21
Provides responses to agency survey on single source procurements.
https://www.osc.ny.gov/files/procurement/pdf/single-source-annual-report-2020-21.pdfSingle Source Annual Report 2019-20
Provides responses to agency survey on single source procurements.
https://www.osc.ny.gov/files/procurement/pdf/single-source-annual-report-2019-20.pdfSingle Source Annual Report 2018-19
Provides responses to agency survey on single source procurements.
https://www.osc.ny.gov/files/procurement/pdf/single-source-annual-report-2018-19.pdfNYS Payroll Online - Update Your Tax Withholdings
Step-by-step instructions on how to update your tax withholdings
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/update-tax-withholdings.pdfSingle Source Annual Report 2015-16
Provides responses to agency survey on single source procurements.
https://www.osc.ny.gov/files/procurement/pdf/single-source-annual-report-2015-16.pdf