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DiNapoli: Local Sales Tax Growth Slows During First Half of 2019
… The weakness in 2019 growth is even more pronounced at the county level, with collections in 15 mostly upstate counties … along the eastern border of the state, from Putnam County to Washington County, saw fairly robust growth. Broome County …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-local-sales-tax-growth-slows-during-first-half-2019Administration and Collection of Real Estate Transfer Taxes
… Purpose To determine if the Department of Taxation and Finance (Department) has adequate systems and … in 1968 under Tax Law Article 31 as a tax on the transfer of real property, and applies to sales or conveyances of real property or interests in real property when the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesADAPT Community Network – Compliance With the Reimbursable Cost Manual
… audit focused primarily on expenses claimed on ADAPT’s CFR for the fiscal year ended June 30, 2015, and included certain … the two fiscal years ended June 30, 2014. Background ADAPT is a New York City-based not-for-profit organization … Setting preschool special education service to children with disabilities who are between the ages of three and five …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualFormer Fire Co. Treasurer Admits Stealing $24K
… crimes. DiNapoli’s office partnered with Ontario County Sheriff Philip C. Povero and Ontario County District Attorney … "Thanks to my auditors and investigators, working with Sheriff Philip Povero and District Attorney James Ritts, …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kDiNapoli: Too Many Subway Stations Need Repairs
… components — such as tile, paint and lighting. The survey rates components on a scale of 1 to 5. NYCT considers … Components rated 3 or higher are worn or damaged. The survey does not consider cleanliness, routine maintenance … of elevators and escalators. According to the latest survey, more than one-quarter of all structural components …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsDiNapoli Announces Latest Fiscal Stress Scores
… governments in New York state ended their fiscal year 2023 with a fiscal stress designation, the same as a year ago, … municipalities have failed to file required financial data with my office, diminishing the transparency and … In March, DiNapoli announced that six local governments with non-calendar fiscal years were designated in stress. …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresMedicaid Program – Claims Processing Activity October 1, 2023 Through March 31, 2024
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers. The audit covered the … 2024, and certain claims outside this period when trends in the claims were observed that warranted follow-up. About …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/medicaid-program-claims-processing-activity-october-1-2023-through-march-31-2024DiNapoli: New York Must Do More To Reduce Maternal Deaths
… and funding to address the recommendations, and if not for its ongoing efforts, maternal deaths and morbidities … community resources to help support high-risk mothers. DOH is investing approximately $14 million between 2022 through 2027 to fund 26 Perinatal and Infant Community Health Collaboratives. The …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deathsOpinion 94-17
… -- Recycling Services (imposition and collection of fees for) REAL PROPERTY TAXES AND ASSESSMENTS -- Tax Levy (inclusion of delinquent solid waste services fees with) GENERAL MUNICIPAL LAW, §§120-w, 120-cc; MUNICIPAL HOME … the amount of unpaid fees imposed upon property owners for recycling services provided by the city under a contract …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Pine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 12 of the 333 water outlets we identified at select areas, that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Medicaid Program – Claims Processing Activity April 1, 2024 Through September 30, 2024
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers. The audit covered the … eMedNY processed almost 249 million claims, resulting in payments to providers of nearly $50.6 billion. The claims …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/medicaid-program-claims-processing-activity-april-1-2024-through-september-30-2024Dynamic Center Inc. – Compliance With the Reimbursable Cost Manual
… services to children with disabilities between the ages of three and five years. Dynamic is reimbursed for SEIT … Reimbursable Cost Manual (RCM) regarding the eligibility of costs and documentation requirements. For the fiscal year … rates, as appropriate. Remind Dynamic officials of the pertinent SED guidelines that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/dynamic-center-inc-compliance-reimbursable-cost-manualOpinion 92-26
… in the opinion. ELECTIONS -- Board of Elections (liability for expenses of) COUNTY LAW, §361-a; ELECTION LAW, … be borne by taxpayers on essentially the same basis; that is, the expenses will be apportioned among the towns and … that: [s]uch clerk shall thereupon notify the proper local official or officials, who, in spreading upon the …
https://www.osc.ny.gov/legal-opinions/opinion-92-26DiNapoli Finds Major Problems with Rochester School District Payments
… Thomas P. DiNapoli. Auditors also found numerous problems with how the district managed its purchases. "The Rochester … School District needs to substantially overhaul how it is managing payroll and purchasing of goods and services," … mistakes and their potential total dollar value is cause for significant concern. The district has not implemented the …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsDiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… New York State agency overtime costs increased 10.2% in 2024 for a total of $1.3 billion, while the number of … not including SUNY and CUNY, grew from 2023 by 3.7% in 2024, or 5,330 positions, to an average annual total of … when it was over 177,000. “Overtime continued to grow in 2024 despite increases to a workforce that remains below …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023DiNapoli: Central NY Village Official Stole More Than $100K
… an audit and investigation by his office revealed a former official of the now-dissolved village of Altmar in Oswego … an audit and investigation by his office revealed a former official of the nowdissolved village of Altmar in Oswego …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kDiNapoli: State Agency Overtime Costs Decreased 11.6% in 2023, First Decline Since 2016
… New York State agency overtime costs in 2023 were $1.2 billion, down 11.6% from 2022, marking the first decrease in total overtime earnings since 2016, according to a report … Thomas P. DiNapoli. The decrease was led by declines in overtime hours at three of the five agencies that are …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-agency-overtime-costs-decreased-116-2023-first-decline-2016Medicaid Program – Claims Processing Activity April 1, 2023 Through September 30, 2023
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers. The audit covered the … 2023, eMedNY processed over 420 million claims, resulting in payments to providers of more than $47.1 billion. The …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/medicaid-program-claims-processing-activity-april-1-2023-through-september-30-2023DiNapoli: Local Government Employment Outside NYC Fell Nearly 39,000 Since 2007
… The number of full-time local government workers employed outside of New York City shrank 7.9% from 491,102 to 452,298 from … nation as a whole, which saw a 2% increase in the number of full-time employees over this 15-year period. Local … The number of fulltime local government workers employed outside of New …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-government-employment-outside-nyc-fell-nearly-39000-2007DiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… this was due in part to market volatility and aspects of how the city calculates property taxes. “New York City’s … the city because property taxes account for about 45% of the city’s revenue. However, property tax disparity has … afford it, and at the same time, the city faces a shortage of affordable housing. A recalibration of the process used to …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeowners