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Penn Entertainment and MGM Resorts Letters
I write as Trustee of the New York State Common Retirement Fund (Fund), one of the largest public pension funds in the United States, which holds and invests the assets of the New York State and Local Retirement System on behalf of its 1.2 million members, retirees, and beneficiaries.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/penn-entertainment-mgm-resorts-letters.pdf2021 Average Estimated Costs For County And Town Special Improvement Districts
The Comptroller’s approval is required if debt is proposed to be issued by a town or county and the “cost of the district or extension” to “typical property” or, if different, “typical one or two family home” as stated in the notice of hearing, is above the average est. cost thresholds listed below.
https://www.osc.ny.gov/files/local-government/required-reporting/2021/pdf/2021-average-estimated-costs-for-county-and-town-special-improvement-districts.pdfEconomic and Demographic Trends – 2022 Financial Condition Report
… Provides information about the States Gross Domestic Product wages unemployment …
https://www.osc.ny.gov/reports/finance/2022-fcr/economic-and-demographic-trendsLocal Sales Tax Data, Reports and Resources
… other local taxing entities in New York State totaled $18.2 billion from January to September 2025, up 4.3 percent … other local taxing entities in New York State totaled $11.9 billion in the first half of 2025, up 3.7 percent ($423 … before the pandemic. New York City’s collections grew by 5.9 percent, year over year, while the counties and cities in …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesState Comptroller DiNapoli Releases Audits
… (2019-F-52) An audit issued in July 2017 found foster home records lacked evidence that counties or voluntary agencies met certain critical foster home certification/approval and recertification requirements, … and recovered from the plans. New York State Health Insurance Program: Empire BlueCross BlueShield: Controls Over …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… New York’s tourism sector is approaching a complete recovery as visitor spending and related tax … private sector wages. DiNapoli’s report notes that major upcoming events, including the 2026 FIFA World Cup Final, New York … New Yorks tourism sector is approaching a complete recovery as visitor spending and related tax …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destinationDiNapoli: NYC Immigrant Workforce Below 2015 Peak
… to the U.S. looking for work and a better life. Federal immigration policy must be reformed to ensure that the … care and social assistance and accommodation and food services. Still, foreign-born workers contributed nearly $383 … and fewer jobs. DiNapoli’s report notes federal immigration policies and the COVID-19 pandemic likely …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakLimitations – Career Plan
… excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be … if: Your date of membership is before April 1, 1972; and Your FAS is based on the 36 months of earnings … date of retirement. Tiers 2 and 3 If the earnings in any year included in the FAS period exceed the average of the …
https://www.osc.ny.gov/retirement/publications/1642/limitationsLimitations – Regional State Park Police Plan
… excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be … is excluded from the computation of your FAS. Payment for accumulated vacation is not included in the calculation … is excluded from the computation of your FAS. Payment for accumulated vacation is not included in the calculation …
https://www.osc.ny.gov/retirement/publications/1867/limitationsLimitations – En-Con Police Officers Plan
… will be excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will … 20 percent is excluded from the computation of your FAS. Payment for accumulated vacation is not included in the … 20 percent is excluded from the computation of your FAS. Payment for accumulated vacation is not included in the …
https://www.osc.ny.gov/retirement/publications/1822/limitationsLimitations – Non-Contributory Plan with Guaranteed Benefits
… 12-month period by more than 20 percent. The amount in excess of 20 percent is excluded from the computation of your … previous two years by more than 20 percent, the amount in excess of 20 percent is excluded from the computation of your … previous two years by more than 20 percent, the amount in excess of 20 percent is excluded from the computation of your …
https://www.osc.ny.gov/retirement/publications/1513/limitationsLimitations – Basic Plan with Increased-Take-Home-Pay (ITHP)
… 12-month period by more than 20 percent. The amount in excess of 20 percent is excluded from the computation of your … previous two years by more than 20 percent, the amount in excess of 20 percent is excluded from the computation of your … previous two years by more than 20 percent, the amount in excess of 20 percent is excluded from the computation of your …
https://www.osc.ny.gov/retirement/publications/1511/limitationsHigher Education – 2021 Financial Condition Report
… Provides information about New York States public and private higher education …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationComptroller DiNapoli Releases State Audits
… following audits have been issued: Albany Port District Commission: Select Financial Management Practices (2015-S-55) Auditors found the commission’s capital planning and delinquent accounts … collection practices to be generally in compliance with commission procedures and laws and regulations, but also …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… for Therapy Services and Prescription Drugs Covered by Medicare (2016-S-73) The audit identified $20.1 million in … services and drugs that should have been paid for by Medicare. Department of Health: Improper Medicaid Payments to … review. Department of Health: Medicaid Payments to Medicare Advantage Plan Providers (Follow-Up) (2019-F-29) An …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-releases-auditsDiNapoli: 2023 Wall Street $34 Billion Bonus Pool Relatively Flat Over 2022
… previous year’s average of $180,000, according to New York State Comptroller Thomas P. DiNapoli’s annual estimate. Wall … “While these bonuses affect income tax revenues for the state and city, both budgeted for larger declines so the … for work performed in 2023 and bonuses deferred from prior years that have been cashed in. The estimate does not include …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-2023-wall-street-34-billion-bonus-pool-relatively-flat-over-2022DiNapoli: Wall Street 2022 Bonuses Fell 26% From Previous Year, Return to Pre-Pandemic Levels
… pretax profits fell 56% from the previous year due to deep declines in investment-banking fees, which were driven …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-wall-street-2022-bonuses-fell-26-previous-year-return-pre-pandemic-levelsJackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… to the costs reported on JCDC’s CFRs and to JCDC’s tuition reimbursement rates, as warranted. Remind JCDC officials of …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualDiNapoli: New York's Labor Force Decreased Sharply During the Pandemic and Remains Below Pre-Pandemic Peak
… New York’s labor force is one of the nation’s largest, but it decreased by 1% between 2011 and 2021 while the rest of the nation increased by 5.1%, according to a report … P. DiNapoli. A rebound took place in the latter half of the last decade before dropping significantly with the …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-yorks-labor-force-decreased-sharply-during-pandemic-and-remains-below-pre-pandemic-peakState Comptroller DiNapoli Releases Audits
… Transportation Authority: Long Island Rail Road (LIRR): Fare Collection (2018-S-53) LIRR employees did not always follow the required fare … Between December 2018 and May 2019, auditors noted that train service personnel did not collect non-commutation fares …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits