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DiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… The authority estimates it saved an average of about $26 million in payroll and benefit expenses each year between …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsNew York’s Economy and Finances in the COVID-19 Era (May 13, 2021)
… businesses, and state and local governments. Three of these laws, the Coronavirus Aid, Relief, and Economic … national payments declined to $141.5 billion. The number of payments declined to 146 million, owing to statutorily … billion in payments were provided under CARES and CRTR; of this, $23.8 billion (or 5.8 percent) was received by New …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-may-13-2021DiNapoli: Too Many New Yorkers Still Without High-Speed Broadband Access
… being less likely to have high-speed internet service than white households. As New York continues to rebuild from the …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-too-many-new-yorkers-still-without-high-speed-broadband-accessState Comptroller DiNapoli Releases Municipal Audits
… interest existed. Auditors found no competition was sought for professional services. Officials paid the 12 providers … district has been contracting with the company for about 10 years. City of Glen Cove Industrial Development Agency – … did not comply with General Municipal Law by adopting a code of ethics and did not audit the supervisor’s records, as …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2DiNapoli Op-Ed in Newsday Urges Public Campaign Financing Commission to Keep Fusion Voting and Open Up Political Process
… Newsday published an op-ed from New York State Comptroller Thomas P. DiNapoli on fusion … barriers that intimidate and discourage qualified people from seeking public office. Let’s tear down those obstacles … Newsday published an oped from New York State Comptroller Thomas P DiNapoli on fusion …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-op-ed-newsday-urges-public-campaign-financing-commission-keep-fusion-voting-and-openDiNapoli: MTA Budget Continues to Face Serious Risks
… Authority is expected to devote one-fifth of total revenue to debt service by 2023 as it relies increasingly on borrowing … consume an increasing share of MTA revenues. The share of total revenue needed to fund debt service will reach 22.5 … Transportation Authority is expected to devote onefifth of total revenue to debt service by 2023 …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risksOpinion 92-8
… federally-aided city bridge project) HIGHWAY LAW, §§10(34-a), 80, 80-b; LOCAL FINANCE LAW, §§10.00(a), 11.00(a), 165.00; L 1991, ch 329, §15, as repealed and reenacted by … Whether Local Finance Law 16500 prohibits a city from depositing with the State the proceeds of bonds …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Existential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… and Farebox Revenue Change, 2019 vs. 2020 Sources: National Transit Database; OSC analysis Even as ridership fell dramatically, … Hours, Subway and Bus, April 2019 vs. April 2022 Sources: National Transit Database; OSC analysis The MTA was able to …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaGASB Statement 87, Leases
… Defining a Lease Under GASBS 87 A lease is a contract that transfers the right to use another … lessee, or sale of the asset by the lessor. For example, a lease-purchase contract. Understanding Lease Terms Lease … Agency Guide GASB Statement 87 Lease Definitions …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesDiNapoli: NYC Facing Larger Budget Gaps Amid Slowing Economic Growth and Rising Costs
… Uncertainty from Washington New York City modified its FY 2026 budget to $118.2 billion, $2.3 billion higher than at … adoption. However, this total excludes $3.8 billion of FY 2026 expenses that were prepaid in FY 2025. After adjusting … $122 billion in FY 2025. While the plan shows that FY 2026 remains balanced, the city did not take significant …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-facing-larger-budget-gaps-amid-slowing-economic-growth-and-rising-costsComptroller DiNapoli and A.G. Underwood Announce Guilty Plea of Queens Pharmacy Owner for $1.5 Million Medicaid Fraud Scheme
… The AG’s MFCU investigation was conducted by Investigator Daniel McCarron with the support of Supervising Investigators … as well as Confidential Legal Analysts Victoria Sepe, Daniel Herzog, and Patrice Noel. Additional components of the …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-ag-underwood-announce-guilty-plea-queens-pharmacy-owner-15-million-medicaidComptroller DiNapoli Releases State Audits
… 14 of the 21 and found that the unbilled costs totaled $1.9 million. Department of Health (DOH): Improper Managed Care … potentially as much as $37,034 in additional fees, as a result of underreported and possibly unreported sales … Preservation Safety of Infrastructure (Follow-Up) (2014-F-16) An initial audit report issued in September 2012 examined …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0DiNapoli: Audit Recommends Better Protections for Child Performers
… have laws on the books to make certain that children are working with permits, and employers and parents are following the rules to protect the safety, health … permit renewals, and 3,500 permits not identified by type. For the same period, DOL issued 844 employer certificates. …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersCongregate Meal Services for the Elderly
… Purpose To determine whether the New York City Department for the Aging effectively oversees the provision of … March 7, 2017. Background The New York City Department for the Aging (DFTA) is the City agency primarily responsible for addressing public policy and service issues for the …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyComptroller DiNapoli Releases State Audits
… an authority procurement card was used to buy personal items and other questionable items. New York State … Insurance Co. of New York (UHC): Empire Plan Drug Rebate Revenue (2013-S-41) United is required to negotiate … of Civil Service. Auditors identified $694,227 in revenue that was not credited to the department. As a result …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… had five vehicles at or beyond their useful life estimates in 2025. Auditors estimated that the total vehicle … cost of these five vehicles was approximately $2.3 million in 2025. However, the reserve fund balance totaled $971,000 … at or beyond their useful life estimates were replaced in 2025, the district may face a shortfall of approximately …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 88-45
… You ask whether, in our opinion, the proposed program is legal. The Local Finance Law is the exclusive law governing … Whether a line of credit between and the county is legal …
https://www.osc.ny.gov/legal-opinions/opinion-88-45DiNapoli: Report Warns of Growing State Debt
… New York's state-funded debt is projected to reach $63.7 billion at the end of the current … restrictions on borrowing. New York's per capita debt is $3,116 or three times the median for all states. The … percent, over the same period. $11.7 billion of debt which is not counted as state-supported debt but is part of total …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtOpinion 92-5
To reconsider whether a school district may permit the installation of privately owned vending machines on school property for the use of school district employees
https://www.osc.ny.gov/legal-opinions/opinion-92-5The Survivor’s Benefit Program for New York State Management / Confidential Employees
… that your survivors will receive a death benefit if you die before retiring. Your survivors may be eligible even … with your retirement system. NYSLRS members, you can sign in to Retirement Online to view or update your … and is not a substitute for any New York State or federal law. For specific information about your benefits, …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-nys-management-confidential-employees