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Opinion 91-62
… §1-102; MUNICIPAL HOME RULE LAW, §10(1)(i): A village, by local law, may transfer a building to a school district … thereto for village purposes. You ask whether a village, by local law, may transfer a building to a school district … the village may make such a gift if it is authorized by state statute or may be authorized by local law. General …
https://www.osc.ny.gov/legal-opinions/opinion-91-62DiNapoli: Local Sales Tax Collections Up 7% in First Quarter
… period last year, according to a report released today by State Comptroller Thomas P. DiNapoli. “Sales tax … a monthly basis, statewide sales tax collections increased by 9.2% in January and 14.1% in February, but the growth … counties and cities outside New York City, in total, grew by 3.3%, or $85 million, in the first quarter. Fifty out of …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-7-percent-first-quarterDiNapoli Releases State Cash Report
… according to the monthly state cash report issued today by New York State Comptroller Thomas P. DiNapoli. The General … first-quarter growth in PIT receipts was partially offset by a 23.9 percent decline in business tax collections as a … billion in the first quarter of the fiscal year was up by $1.3 billion, or 4.2 percent, from the previous year. …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-state-cash-reportMedicaid: Enrollment Growth, COVID-19 and the Future
Monthly enrollment in the Medicaid program has grown by about 5 percent per year since January 2007, and exceeded 7 million for the first time in February 2021.
https://www.osc.ny.gov/files/reports/pdf/medicaid-enrollment-growth-covid-19-and-the-future.pdfHear 2 Learn PLLC - Compliance With the Reimbursable Cost Manual (2014-S-74), 90-Day Response
We conducted an audit of the expenses submitted by Hear 2 Learn PLLC (Hear 2 Learn) to the State Education Department (SED) for purposes of establishing the pre
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s74-response.pdfHear 2 Learn PLLC - Compliance With the Reimbursable Cost Manual (2014-S-74)
We conducted an audit of the expenses submitted by Hear 2 Learn PLLC (Hear 2 Learn) to the State Education Department (SED) for purposes of establishing the pre
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s74.pdfClinical Associates of the Finger Lakes - Compliance With the Reimbursable Cost Manual (2014-S-61), 90-Day Response
We conducted an audit of the expenses submitted by Clinical Associates of the Finger Lakes (CAFL) to the State Education Department (SED) for purposes of establ
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s61-response.pdfClinical Associates of the Finger Lakes - Compliance With the Reimbursable Cost Manual (2014-S-61)
We conducted an audit of the expenses submitted by Clinical Associates of the Finger Lakes (CAFL) to the State Education Department (SED) for purposes of establ
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s61.pdfDownload the Electronic Reporting Program
After you enter your data into the NYCD program, save the file to your local drive and submit your report by FTP, CD, DVD or USB.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/zip/nycd.zipLeague for the Handicapped - Compliance With the Reimbursable Cost Manual (2015-S-89), 90-Day Response
We conducted an audit of the expenses submitted by the League for the Handicapped (LFH) to the State Education Department (SED) for purposes of establishing the
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s89-response.pdfLeague for the Handicapped - Compliance With the Reimbursable Cost Manual (2015-S-89)
We conducted an audit of the expenses submitted by the League for the Handicapped (LFH) to the State Education Department (SED) for purposes of establishing the
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s89.pdfExamination of Penalties and Interest Payments
The objective of our examination was to determine the extent to which NYSIF was penalized by the Workers’ Compensation Board (WCB) for late payment of medical a
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-08-01.pdfUnclaimed Property Relating to Sales Finance Companies and Insurance Premium Finance Agencies
Unclaimed property subject to Section 1313 of the Abandoned Property Law includes any amounts held or owing by a company or agency payable to a person or entity
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/sales-finance-companies.pdfUnclaimed Property Relating to Title Insurance Companies
Unclaimed property subject to Section 1317 of the Abandoned Property Law includes any amounts held or owing by a domestic or foreign title insurer or its agent
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/title-insurance-companies.pdfUnclaimed Wages - Department of Labor
Unclaimed property subject to Section 1308 of the Abandoned Property Law includes any monies that are held and owing by the Department of Labor, received from o
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/unclaimed-wages.pdfDiNapoli: NYC’s Restaurant, Retail and Recreation Sectors Continue to Struggle During Pandemic
… restaurant, retail and recreation (RRR) sectors continued to struggle during the COVID-19 pandemic, even before the … fewer jobs in November than from two years ago, according to a report released today by State Comptroller Thomas P. … those in disadvantaged communities, are likely to need continued support, especially in light of the recent …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nycs-restaurant-retail-and-recreation-sectors-continue-struggle-during-pandemicDiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… has more than 500 workforce development programs offered by nearly two dozen state agencies and public authorities, … an audit of the Department of Labor (DOL) released today by State Comptroller Thomas P. DiNapoli. “Workforce … and must align their Workforce Development (WFD) programs by developing a shared comprehensive understanding of WFD …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordinationReview of the Financial Plan of the City of New York - August 2017
On June 6, 2017, the City of New York adopted a budget for fiscal year 2018, the earliest the City has adopted a budget since 1992.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2018.pdfReview of the Financial Plan of the City of New York - February 2016
On January 21, 2016, the Mayor released his preliminary executive budget for FY 2017 and a financial plan for fiscal years 2016 through 2020.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2016.pdfMedicaid Overpayments for Medicare Advantage Plan Services (Follow-Up) (2020-F-2)
We have followed up on the status of the five recommendations contained in our audit report, Medicaid Overpayments for Medicare Advantage Plan Services...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-20f2.pdf