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Office Real Estate in New York City: A Review of Market Valuation Shifts

The COVID-19 pandemic and ensuing shift to hybrid office work arrangements have raised questions about the health of office commercial real estate and its potential impact on the economy and the finances of governments reliant on its tax revenue.

https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2025.pdf

State Comptroller DiNapoli Releases Municipal Audits

… Sanitary District No. 14 and the Village of Morris . "In today's fiscal climate, budget transparency and … our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office … For access to state and local government spending, public authority financial data and information on 130,000 …

https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases School Audits

… $1.3 million. In addition, the district's reserve funds are generally not being used and the retirement, repair … has accumulated excessive balances in several reserve funds. Find out how your government money is spent at Open …

https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-audits

State Comptroller DiNapoli Releases Municipal Audits

… totaling $32,860 were either not adequately supported or did not comply with the district's purchasing policy. In … general fund balance increased by 42 percent to $338,000, or 159 percent of actual expenditures, and the water fund balance increased by 58 percent to $238,700, or 240 percent of actual expenditures. For access to state …

https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-1

State Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced his … records. Galway Central School District – Fund Balance Management (Saratoga County) Although district officials …

https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits

State Comptroller DiNapoli Releases School Audits

… and the South Jefferson Central School District . "In today's fiscal climate, budget transparency and … our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office … For access to state and local government spending, public authority financial data and information on 130,000 …

https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits

DiNapoli: Audits Find $70 Million in Dubious Claims, Persistent Medicaid Billing System Failures

… today released two audits revealing more than $70 million in questionable Medicaid claims and payments. DiNapoli’s … and recover any overpayments as soon as possible.” In the first audit , the Department of Health (DOH) made as … would have been automatically denied if they were billed by a dentist instead of a clinic. Medicaid also overpaid more …

https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audits-find-70-million-dubious-claims-persistent-medicaid-billing-system-failures

Comptroller DiNapoli Releases School District Audits

… by approximately $1.2 million or 8 percentage points. In addition, the board has not adopted a comprehensive … education financial activity was not accounted for in the correct fund. Certain literacy program revenue was … did not always properly record literacy program revenue in the correct fiscal year. Herricks Union Free School …

https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits

Opinion 92-45

… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- … squad of a fire district fire department may impose a fee on certain persons to whom they provide service. General … squads ..." (Memorandum of Joint Legislative Committees on Fire Laws re: L 1957, ch 849, McKinney's Session Laws of …

https://www.osc.ny.gov/legal-opinions/opinion-92-45

Oversight and Collection of Snowmobile Registration Fees

… 2008 to February 13, 2013. Background Snowmobiles operated in the State must generally be registered annually with the … and Maintenance Fund (Trail Fund), which is overseen by the Office of Parks, Recreation and Historic Preservation … and other services for the more than 10,000 miles of public snowmobile trails in New York State. Members of …

https://www.osc.ny.gov/state-agencies/audits/2013/07/11/oversight-and-collection-snowmobile-registration-fees

State Comptroller DiNapoli Releases School Audits

… 85 percent of the $9.6 million fund balance is restricted for specific purposes and is not available for general operating expenditures. Miller Place Union Free … not maintain custody of his signature, or supervise the application of his signature during the check signing …

https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0

Straight Talk About Financial Planning For Your Retirement

… P. DiNapoli There are few things that are certain in life, and it’s good to know your retirement benefit is one of them. … Don’t be afraid to ask questions: Do they personally research the financial products they recommend? Do they offer … & Registration Insurance Other Transportation Medical & Health Medicines & Drugs Doctor, Dentist, etc. …

https://www.osc.ny.gov/retirement/publications/straight-talk-about-financial-planning-your-retirement

State Comptroller DiNapoli Releases Municipal Audits

… and Water Conservation District and the City of Yonkers . "In today's fiscal climate, budget transparency and … our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office … state's 150,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …

https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits

DiNapoli: Medicaid Costs for Diabetes Reach $1.2 Billion

… 460,000 New York Medicaid recipients diagnosed with diabetes received diabetes-related services costing more than $1.2 billion in state fiscal year (SFY) 2013-14, according to a report … versus 6 percent of adult New Yorkers who graduated from college. Except for college graduates, New York’s average …

https://www.osc.ny.gov/press/releases/2015/10/dinapoli-medicaid-costs-diabetes-reach-12-billion

DiNapoli: Lockport Facing Severe Cash Flow Problems

… city’s financial troubles stem from poor record keeping and a reliance on fund balance to finance operations. “The … need to get a handle on the city’s finances immediately and create a multiyear financial plan with budgets that only … finance the difference until it is depleted, which was the case in Lockport. Auditors found the city’s treasurer failed …

https://www.osc.ny.gov/press/releases/2014/08/dinapoli-lockport-facing-severe-cash-flow-problems

DiNapoli: SED Agrees to Improve Oversight of Migrant Education Program

… better monitor migrant student performance after an audit by State Comptroller Thomas P. DiNapoli found the program did not meet several of its goals in 2012 and 2013. “The children of migrant workers face enormous challenges and obstacles in their educations, including poverty and cultural and …

https://www.osc.ny.gov/press/releases/2015/05/dinapoli-sed-agrees-improve-oversight-migrant-education-program

Oversight of Provider Consolidated Fiscal Reports – Independent Living, Inc.

… by providers such as Independent Living, Inc. (ILI) on their Consolidated Fiscal Reports (CFRs) are allowable, … requirements. The audit covered the information reported on ILI’s CFR for the period January 1, 2018 through December … audits, as needed, including reviewing costs reported on the CFR for compliance with appendices of the CFR Manual. …

https://www.osc.ny.gov/state-agencies/audits/2020/09/02/oversight-provider-consolidated-fiscal-reports-independent-living-inc

DiNapoli: Homeless New Yorkers Relying on CityFHEPS Face Significant Delays for Permanent Housing

… today by New York State Comptroller Thomas P. DiNapoli. The audit found the New York City Department of Social … into contracts with four developers worth $447 million over 30 years to provide permanent housing and a range of … or correct them accordingly. Establish proper internal controls over CityFHEPS payments to landlords, including …

https://www.osc.ny.gov/press/releases/2024/10/dinapoli-homeless-new-yorkers-relying-cityfheps-face-significant-delays-permanent-housing