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Federal 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.pdf

New 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.pdf

Opinion 88-42

… that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by county of erroneous … -- Setoff (right of county to recoup erroneous sales tax allocations to other municipalities) TAX LAW, §1262(c): A … Concerning a situation where a county distributed sales tax revenues to towns and villages in the county in a manner …

https://www.osc.ny.gov/legal-opinions/opinion-88-42

Incarcerated and Death Matches

… ineligible for all benefits. Furthermore, NYSIF will not pay for medical and other service charges that occur …

https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matches

Village 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-152

Opinion 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-88-28

DiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues

… into the Nosocomial Outbreak Reporting Application (NORA) and maintain support for data submitted on Health … DOH has not provided any new guidance to facilities on NORA submissions or support for data submitted on HERDS … initial audit and the follow-up and found a significant number of discrepancies, which means that not all publicly …

https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issues

DiNapoli: NYC Forecasts $965 Million Surplus Fueled by Federal Aid

… earlier estimates, according to a report released today by State Comptroller Thomas P. DiNapoli. “The latest numbers are … Review of the Financial Plan of the City of New York Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search …

https://www.osc.ny.gov/press/releases/2021/12/dinapoli-nyc-forecasts-965-million-surplus-fueled-federal-aid

DiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019

… “New York City’s spending on contracts for goods and services has risen faster than other spending and is … contracts with janitorial staff. The city also introduced Universal Pre-Kindergarten (UPK) for 4-year-olds, which added … FY 2023, contract expenditures at the Department of Health and Mental Hygiene increased at an annual rate of …

https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019

Village of Montgomery – Audit Follow-Up (2021M-50-F)

… [read complete report – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review … 2024, in implementing our recommendations in the audit report Village of Montgomery – Board Oversight of the … July 2024 in implementing our recommendations in the audit report Village of Montgomery Board Oversight of the …

https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-f

Legislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)

… The first $50,000 of this benefit is paid in the form of group term life insurance that, under present rules, is …

https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80

Pandemic and Recovery: Local Government Finances and Federal Assistance - Lessons from the Mid-Hudson Region

The case studies described in this report provide insight into some of the fiscal challenges that the COVID-19 pandemic presented to individual local governments in 2020.

https://www.osc.ny.gov/files/local-government/publications/pdf/pandemic-and-recovery-lessons-from-the-mid-hudson-region.pdf

The Increasing Threat of Identity Theft

Identity theft cases surged in New York State in 2020, inflicting financial losses on individuals and threatening disruption to government programs as well as private financial institutions.

https://www.osc.ny.gov/files/reports/pdf/increasing-threat-of-identity-theft.pdf

Report on the State Fiscal Year 2019-20 Executive Budget, February 2019

State tax revenues in December and January fell far short of earlier projections, making the process of adopting the new State budget more difficult than in the

https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2019-20.pdf

Requirements and Procedures for “Abandoned Property Location Services”

If you are interested in becoming an “Abandoned Property Location Service Provider” in New York State, or if you have been contacted by someone who claims they

https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/aplsp-requirements-and-procedures.pdf

Examination of Sunset LG Realty, LLC

We examined more than $5,000 in select bonuses that Sunset LG Realty, LLC (Sunset) paid, and requested reimbursement for, in 2016 under contract L120019 with SU

https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-10-30.pdf