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Opinion 97-26
… of zone assessment) -- Dissolution (disposition of property upon dissolution of zone of assessment) -- Taxes … moneys raised by taxation in a zone of assessment, and any property, the cost of which was charged only to a zone of … a public hearing, one or more zones in which the rate of tax for fire district purposes is different from the rate for …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Comptroller DiNapoli and A.G. Scheneiderman Announce 2 to 6 Year Prison Sentence for Former Councilman Ruben Wills in Public Corruption Scheme
… Eric T. Schneiderman announced the sentencing of former New York City Councilman Ruben Wills (D-Queens) to 2 to 6 … in the 1st degree. Wills has since been expelled from the New York City Council. "Ruben Wills stole money meant to … in prison, Wills will pay $11,500 in restitution to the New York City Campaign Finance board and $21,374 to the New …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-scheneiderman-announce-2-6-year-prison-sentence-former-councilman-rubenDiNapoli: Former Medical Office Manager Arrested for Scheme to Defraud the New York State Health Insurance Plan
… an officer manager for numerous doctors’ offices in Manhattan, for her alleged role in a long-term scheme to … NY, worked as an office manager for multiple doctors in Manhattan. Her husband was a New York State employee, and the … an officer manager for numerous doctors offices in Manhattan for her alleged role in a longterm scheme to …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-former-medical-office-manager-arrested-scheme-defraud-new-york-state-health-insurance-planDiNapoli: NYC’s Solid Housing Growth at Risk As Permits Fall
… have led to a growth in supply that outpaced that of the state, but a drop in permits suggests slower growth may be on the horizon, according to a report released today by State Comptroller Thomas P. DiNapoli. The report examines where new housing has been concentrated …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fallNew York State Comptroller DiNapoli Statement on Win at SEC
… Comptroller Thomas P. DiNapoli, as Trustee of New York State Common Retirement Fund, and the Church of … Comptroller Thomas P DiNapoli as Trustee of New York State Common Retirement Fund and the Church of …
https://www.osc.ny.gov/press/releases/2016/03/new-york-state-comptroller-dinapoli-statement-win-secDiNapoli: 2023 Wall Street $34 Billion Bonus Pool Relatively Flat Over 2022
… The average annual Wall Street bonus dipped to $176,500 last year, a 2% decline … State Comptroller Thomas P. DiNapoli’s annual estimate. Wall Street’s profits were up 1.8% in 2023, but firms have … accounts for the slight decline in the average bonus. “Wall Street’s average cash bonuses dipped slightly from last …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-2023-wall-street-34-billion-bonus-pool-relatively-flat-over-2022DiNapoli: Local Sales Tax Collections Down for Third Quarter 2020
… Sales tax revenue for local governments in New York state … year, according to State Comptroller Thomas P. DiNapoli. Sales tax collections from July to September totaled $4.3 … or $452 million less than last year. “The third quarter sales tax figures show a significant improvement from the …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-local-sales-tax-collections-down-third-quarter-2020Compliance With School Safety Planning Requirements
… Objective To determine whether the New York City Department of Education (DOE) complies with the … nationwide to plan for the unthinkable. Since 2000, New York State schools have been required to develop and … Plan template or send the School Safety Plans to the New York State Police (State Police); however, they are sent …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsIncarcerated and Death Matches
… 2014 through February 2017. We matched the payments to the New York State Department of Corrections and Community … 2016 through March 2017. We also matched the payments to the Social Security Administration Death Master File as of April 5, 2017. Our objective was to determine if payments NYSIF made were appropriate. …
https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matchesOpinion 91-55
… You ask whether depreciation is included within the phrase "costs of operation, maintenance and repairs" for the … the computation of gross revenues ( id .). Although the phrase "costs of operation, maintenance and repairs" is not … not involve an actual expenditure, we conclude that the phrase "costs of operation, maintenance and repairs" in …
https://www.osc.ny.gov/legal-opinions/opinion-91-55XI-A.6 Auto-Sourcing Purchase Orders – XI-A. Purchasing
… System’s (SFS) auto-sourcing functionality allows online agencies to streamline the procurement process by … auto-sourced POs and to explain the process for each. For online agencies, there are three situations in which the SFS … Preparation: Staged Contract Purchase Order Releases Online Agencies Agencies’ Contract Processors can define …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a6-auto-sourcing-purchase-ordersDiNapoli: NYC Projects Budget Surplus For 2017, But Faces Risks With Federal Budget Cuts
… in FY 2021. Still, the gaps are relatively small as a share of city fund revenues (averaging 4.4 percent). In … which do not flow through the city's budget. DiNapoli's office estimates that the federal share of Medicaid in New York City exceeds $18 billion. Any …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-nyc-projects-budget-surplus-2017-faces-risks-federal-budget-cutsDiNapoli Calls for State Procurement Reform
… Reporter all potential business opportunities, including notice of single or sole-source procurements. In early … He put the Empire State Development Corp. (ESD) on notice that any SUNY Polytechnic Institute contracts … for SUNY Poly’s contracts and put public authorities on notice of his plan to watch them closely. As government …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-calls-state-procurement-reformMedicaid Program – Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program
… of Health (Department) made improper payments for claims in violation of federal and State requirements related to … (OPRA) providers who were no longer participating in the Medicaid program. The audit covered the period from … program to be enrolled as participating providers in the State Medicaid program. Accordingly, beginning January …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-payments-services-related-ordering-prescribing-referring-orMedicaid Program – Medicaid Payments for Early Refills of Prescription Drugs and Supplies
… $585.2 million for drugs and supplies refilled too early. While many claims were filled just a few days … $585.2 million in payments for drugs and supplies refilled too early and take action, including recoveries, as …
https://www.osc.ny.gov/state-agencies/audits/2026/03/20/medicaid-program-medicaid-payments-early-refills-prescription-drugs-and-suppliesDiNapoli: Foreclosure Filings Fall Nearly 50 Percent Statewide Since 2013
… percent. DiNapoli’s report credits a wide range of actions for tackling foreclosure problems on all fronts. For example, actions taken by the UCS have helped speed the … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-foreclosure-filings-fall-nearly-50-percent-statewide-2013South Butler Fire District – Audit Follow-Up (2020M-155-F)
… Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report South Butler Fire District – Board … Oversight of Financial Operations (2020M-155), released in April 2021. The audit determined that the Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/south-butler-fire-district-audit-follow-2020m-155-fMTA's Fiscal Challenge: Fill the Gap, But Not at Riders' Expense
… Transportation Authority’s (MTA) short-term financial outlook has been buoyed by the economy, but that significant … Road and Metro-North have improved the MTA’s financial outlook. Additionally, the MTA is making progress toward its … year, DiNapoli releases a report on the MTA’s financial outlook. Other major findings of DiNapoli’s analysis include: …
https://www.osc.ny.gov/press/releases/2014/10/mtas-fiscal-challenge-fill-gap-not-riders-expenseDiNapoli: State Tax Receipts Remain Above Budget Division Projections Through Mid-Year
… $702.2 million higher than financial plan estimates from the Division of Budget (DOB), according to the monthly … P. DiNapoli. “Higher state tax collections largely stem from robust personal income tax collections, fueled by … September. Business taxes, which include collections from the Pass-Through Entity Tax, totaled nearly $13 billion, …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-state-tax-receipts-remain-above-budget-division-projections-through-mid-yearTown of North Collins - Recreation Department Cash Receipts (2020M-68)
… duties or oversee the cash receipts function. Eight summer recreation registrants did not pay program fees that … Co-Director’s child attended the after-school, soccer and summer recreation programs for free, without full Board …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68