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Opinion 92-33
… to be rendered by the chamber of commerce may be awarded only after compliance with competitive bidding requirements … and implementation of marketing strategies calls for not only specialized skills and expertise but also such … exempt from competitive bidding as a professional service only if the professional service component is the primary or …
https://www.osc.ny.gov/legal-opinions/opinion-92-33DiNapoli: MTA Avoided A Fiscal Crisis, Now It Has To Convince Riders To Come Back
… on firmer financial ground, largely because the state budget provided dedicated sources of revenue to close projected budget gaps, according to New York State Comptroller Thomas … transit system and win riders back, while keeping its budget balanced, DiNapoli’s analysis concludes. “Some risks …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mta-avoided-fiscal-crisis-now-it-has-convince-riders-come-backDiNapoli: New State Funds Open Door for MTA to Ease Debt, Build Stronger Future Budgets
… New sources of recurring revenue in the state’s final budget and other aid, including expected revenue from congestion pricing, give the … Ensuring stronger finances down the road will depend in part on how the MTA chooses to manage debt in the coming … New sources of recurring revenue in the states final budget and other aid including expected …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-new-state-funds-open-door-mta-ease-debt-build-stronger-future-budgetsDiNapoli: Federal Aid, Increasing Tax Revenues and Savings Boost New York City's Surplus
… year (FY) 2022 due to federal aid, better-than-projected tax revenues, and planned savings, according to a report … expected to provide $1.7 billion in better-than-projected tax revenues in FY 2022, according to its February plan. The … returning to its 10-year pre-pandemic average. Property tax revenues are now expected to rise in FY 2023 by $1.5 …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-federal-aid-increasing-tax-revenues-and-savings-boost-new-york-citys-surplusV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Fund captures a fiscal and accounting entity with a self-balancing set of accounts (real and nominal) for … The Trees are organized as follows: BUDGETARY BASIS FUND TREE Level 1: Total Funds Level 2: Fund Category Level 3: … Fund captures a fiscal and accounting entity with a selfbalancing set of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingDiNapoli: As Share of New Yorkers Without Health Insurance Reached New Low, Disparities Persisted Among Black, Asian, and Latino Populations
… to 5.2% in 2021, well below the national average of 8.6% and less than half of what it was in the state in 2010 … disparities persist among the state’s Black, Asian and Latino populations and higher uninsured rates were also prevalent among low- and … year to 52 in 2021 well below the national average of 86 and less than half of what it was in the state in 2010 119 …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-share-new-yorkers-without-health-insurance-reached-new-low-disparities-persisted-among-blackOpinion 92-20
… which runs the fair. You ask whether a town may impose a license fee on concerts which take place during the running … the town. Pursuant to section 136, a town has the power to license, among other activities, "... the giving of … relative to a local government's authority to regulate or license occupations or businesses by local law). Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-20EDSS - Procurement Contract / Amendment Help
… based on the chart below. EON Electronic – Construction Team ECN Electronic – Construction Team Quick ECT Electronic – Architect/Engineering Quick EGG … you can use the Search function located in the menu of the Home Page. If you are unable to locate your previously …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-contract-amendment-helpDiNapoli: Tax Breaks From IDAs Continue to Climb
… 2015, IDA projects reported a total of 608,825 full-time jobs, with an increase of 224,734 jobs over the life of these projects, at a median cost of … ($138 million) had the highest total net exemptions; and Manufacturing accounted for 1,187 projects, or 26 percent of …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-tax-breaks-idas-continue-climbFinancial Outlook for the Metropolitan Transportation Authority - February 2005
The MTA voted to raise fares and tolls in 2003 and 2005, but nonetheless projects budget gaps in 2006, 2007, and 2008.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2005.pdfAn Economic Snapshot of the Greater Jackson Heights Area - October 2019
The greater Jackson Heights area in the northwestern portion of Queens is one of the most diverse communities in New York City.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2020.pdfMedicaid Program - Improper Payments to a Physical Therapist (2013-S-15), 90-Day Response
To determine whether Mark Amir, a physical therapist participating in New York’s Medicaid program, billed Medicaid in accordance with its policies and guideline
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s15-response.pdfMedicaid Program - Improper Payments to a Physical Therapist (2013-S-15)
To determine whether Mark Amir, a physical therapist participating in New York’s Medicaid program, billed Medicaid in accordance with its policies and guideline
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s15.pdfDiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… improperly paid nearly $35,000 in personal expenses for members, including rent, cable television and college fees, according to an … $8,500. District officials have not sought reimbursement for the gifts or loans. During the 16-month audit period, … improperly paid nearly $35000 in personal expenses for members including rent cable television and college fees …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-giftsSchool District Assessment Adjustment Form
All assessment adjustments must be reported in detail by parcel on this form. Please fill it out and mail back to the Office of the New York State Comptroller.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/school-district-assessment-adjustment-form.pdfVillage of Red Hook - Procurement and Claims Auditing (2019M-100)
… did not properly audit claims. Key Recommendations Adhere to the procurement policy. Revise the procurement policy to … of our findings and recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100State Agencies Bulletin No. 1506
… In addition, the Department of Civil Service is only providing health insurance eligibility information for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1506-updating-employee-health-insurance-eligibility-payservDiNapoli Analyzes Post-Pandemic Tourism Across NYS
… Tourism in New York state has grown post-pandemic but employment in … remains 4.3% below pre-pandemic levels, according to an analysis released by New York State Comptroller Thomas P. DiNapoli. The report … Tourism in New York state has grown postpandemic but employment in …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysTown of Danby – Audit Follow-Up (2022M-8-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Town of Danby’s (Town’s) progress, as of May 2025, in implementing our recommendations in the audit report Town … the Clerk’s records. The audit included 10 recommendations to help Town officials monitor and improve the Clerk’s office …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fImplementation of Train Service to Grand Central Madison
… train service to the newly implemented service and found only a 23% increase in service across all branches. Of the 271 trains added, only 153 trains represented increases in branch service. The …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madison