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Opinion 90-60
… or statutory amendments that bear on the issues discussed in the opinion. REFUSE AND GARBAGE -- Solid Waste Facility … inconsistent with General Municipal Law, §120-w. This is in reply to your request for our opinion concerning a … of participation evidencing a proportionate interest in future payments under a tax-exempt "lease" agreement …
https://www.osc.ny.gov/legal-opinions/opinion-90-60DiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… pandemic has caused property tax disparity to worsen in New York City, driving housing costs higher for many, … to rise. The State Comptroller determined this was due in part to market volatility and aspects of how the city … single or multifamily homes with more than three units. In addition, co-ops and condos are generally not assessed …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownersEDSS - Create Users and Assign Roles
… “Add User” page. Assigning roles There are a different set of roles available to users. You must determine each user’s …
https://www.osc.ny.gov/state-agencies/contracts/edss-create-users-and-assign-rolesDisaster Recovery Planning
… (ITS) has a complete, functional, and tested disaster recovery plan for its agency and the College of Nanoscale … should have a complete, functional, and tested disaster recovery plan that covers all aspects of its operations, … Key Findings ITS has made some efforts toward disaster recovery planning; however, there is not a complete, …
https://www.osc.ny.gov/state-agencies/audits/2017/12/06/disaster-recovery-planningDiNapoli: Public Authorities Borrow and Spend Billions With Limited Transparency, Accountability
Public authorities in New York have accumulated $267 billion in debt the equivalent of $13487 for every resident in the state according to a report issued today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-public-authorities-borrow-and-spend-billions-limited-transparency-accountabilityConclusion – Travel and Conference Expense Management
… The lack of effective controls over travel and conference expenses will create an opportunity for … the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be familiar with the requirements imposed by law on travel and conference expenses. Some of the more significant types of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionDiNapoli: Financial Viability of OTBs in Jeopardy
… DiNapoli. “Statutory payment requirements, a downturn in racing interest and major fee increases have each contributed … auditors found the total amount wagered on horse racing, also known as the handle, for these OTBs was $3.7 … has been competition, both within the shrinking horse racing industry and from an increase in other gambling …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-financial-viability-otbs-jeopardyMilitary Service Credit
… credit toward your retirement benefit for your military service. Because service credit is a factor in calculating a NYSLRS retirement benefit, in most cases buying military service credit will increase your pension. You can receive … credit toward your retirement benefit for your military service Find out who is eligible and how to apply …
https://www.osc.ny.gov/retirement/members/military-service-creditAudits
… good. We provide two versions of our audits: a concise summary called the Taxpayers’ Guides to Audits; and the …
https://www.osc.ny.gov/state-agencies/auditsSafety at Stations (Follow-Up) (2019-F-16) 30-Day Response
To determine the extent of implementation of the two recommendations included in our initial report, Safety at Stations (Report 2016-S-91).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f16-response.pdfSafety at Stations (Follow-Up) (2019-F-16)
To determine the extent of implementation of the two recommendations included in our initial report, Safety at Stations (Report 2016-S-91).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f16.pdfContinuity of Operations Planning (Follow-Up) (2019-F-13)
To assess the extent of implementation, as of August 27, 2019, of the two recommendations included in our initial audit report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19f13.pdfSecurity Over Critical Information Systems (Follow-Up) (2018-F-17)
To determine the extent of implementation of the two recommendations included in our initial audit report, Security Over Critical Information Systems.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f17.pdfSecurity Over Critical Information Systems (Follow-Up) (2018-F-17) 30-Day Response
To determine the extent of implementation of the two recommendations included in our initial audit report, Security Over Critical Information Systems.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f17-response.pdfDiNapoli: New York May Be Paying Medicaid Premiums for People Living Out-of-State
… Medicaid members, and found close to $1.2 billion in managed care premiums that were paid for members who may … is a vital program and the single biggest expense in the state budget. We cannot afford any wasteful spending,” DiNapoli said. “If a person is enrolled in more than one state at the same time, both states may end …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-new-york-may-be-paying-medicaid-premiums-people-living-out-stateDiNapoli Announces State Contract & Payment Actions for May 2014
… approved nearly 2.2 million payments worth $10.4 billion in May. His office also rejected 146 contracts and related … III JV, to replace the Kosciuszko Bridge in New York City. $52.2 million with Sealand Contractors Corp. to reconstruct Routes 5, 8, and 12 in Utica. $14.3 million with Union Concrete & Construction …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-announces-state-contract-payment-actions-may-2014State Comptroller DiNapoli Releases Audits
… of Warehouse Space (2019-S-1) OGS has made progress in reducing leased warehouse space, having evaluated 29 leased warehouses, resulting in: the consolidation of 14, liquidation of nine, square footage reduction for three, and no changes in the remaining three. The initiative realized cost savings …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsDiNapoli: Local Sales Tax Collections Growth Accelerates in 3rd Quarter
… “Local sales tax collections growth increased between July and September, making it the strongest quarter of 2019,” … Find out how your government money is spent at Open Book New York . Track municipal spending, the state’s …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-sales-tax-collections-growth-accelerates-3rd-quarterState Comptroller DiNapoli Releases Municipal & School Audits
… Auditors identified 181 accounts for students no longer in the district, six accounts for two former employees, two … (Nassau County) The treasurer did not perform his duties in accordance with statutes. Instead, the village clerk … clerk and board members, despite there being no authority in village law for them to sign checks. In addition, the …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsNew York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… an increase of 51.9 percent from the fourth quarter of 2020 on a seasonally adjusted annual basis. While this is a … hit during the pandemic, have not yet returned to pre-2020 levels. Transfer Receipts Bolster Personal Income Figure … quarter of 2019 to $1.5 trillion in the second quarter of 2020. While proprietors’ income declined by 14.4 percent and …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021