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DiNapoli Examines Faltering LinkNYC Program
… Technology and Telecommunications’ (DoITT) failure to hold accountable the developers of the city’s ambitious program to expand access to high-speed internet, known as LinkNYC, prevented the … DiNapoli detailed how New York Citys DoITT failure to hold accountable the developers of the citys ambitious …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programDiNapoli: Rechargeable Battery Use Rising Dramatically, But State Not Enforcing Recycling Law Requirements
… of Environmental Conservation (DEC) is not doing enough to ensure rechargeable batteries are recycled as required by law to protect the environment and public safety, according to an audit released today by New York State Comptroller … of Environmental Conservation DEC is not doing enough to ensure rechargeable batteries are recycled as required by …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-rechargeable-battery-use-rising-dramatically-state-not-enforcing-recycling-law-requirementsDiNapoli: Shift in MTA's Paratransit Program Generates Cost Savings
… the Metropolitan Transportation Authority’s (MTA) program to provide transportation services for people with … disabilities have declined in recent years, in part due to the MTA’s move to alternative transit services that provided $102.7 million … for the Metropolitan Transportation Authoritys MTA program to provide transportation services for people with …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-shift-mtas-paratransit-program-generates-cost-savingsDiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… suggesting better monitoring and reporting could lead to adjustments to improve capital project delivery, according to an analysis released today by State Comptroller Thomas P. … suggesting better monitoring and reporting could lead to adjustments to improve capital project delivery according …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-neededDiNapoli Releases Report on Casinos' Impact on Upstate Local Tax Revenues
… From 2017 to 2022 New York’s four licensed casinos brought $176 million in gaming tax revenue to host and regional local governments, but only the three … host casinos realized significant fiscal benefits relative to their overall revenue, a report from State Comptroller …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-releases-report-casinos-impact-upstate-local-tax-revenuesDiNapoli: Local Sales Tax Collections Total $18.2 Billion Through September 2025, Up Over 4.3% Over Prior Year
… sales tax collections totaled $18.2 billion from January to September 2025, an increase of 4.3% ($747 million) compared to the same period last year, according to the quarterly sales tax report released today by State … sales tax collections totaled $182 billion from January to September 2025 an increase of 43 $747 million compared to …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-local-sales-tax-collections-total-182-billion-through-september-2025-over-43-over-prior-yearReal Property Portfolio
… Objectives To determine whether Empire State Development (ESD) fully and … and reported on its real property holdings and the need to either hold or dispose of properties, and if ESD disposed … To determine whether Empire State Development ESD fully and …
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolioShield of David – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Shield of David … Report (CFR) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Shield of David …
https://www.osc.ny.gov/state-agencies/audits/2026/06/26/shield-david-compliance-reimbursable-cost-manualSecurity Over Critical Systems
… Objective To determine whether The Egg complies with the Payment Card … management over critical systems are sufficient to minimize the various risks associated with unauthorized … To determine whether The Egg complies with the Payment Card …
https://www.osc.ny.gov/state-agencies/audits/2026/07/15/security-over-critical-systemsDiNapoli: Local Sales Tax Collections Jump for Third Year
… Local sales tax collections continued to climb in 2018, growing for the third year in a row, according to a report released today by State Comptroller Thomas P. … consumer spending and this revenue source and be prepared to react accordingly.” Every region in the state has …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-local-sales-tax-collections-jump-third-yearOpinion 2006-2
… that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Procedural Requirements (procedures … 12 district, the proposed maximum amount of the water improvement to be constructed for the district must be stated … property” or, if different, the “typical one or two family home” (see Town Law §§193[2], 209-a), as stated in the notice …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 88-70
… REFERENDUM -- Advisory (fluoridation of water) GENERAL CITY LAW, §20(2), (7); GENERAL MUNICIPAL LAW, §6-c(8): LOCAL … §34.00: In the absence of express statutory authority, a city may not conduct an advisory referendum on whether to fluoridate city water or whether to improve the city water or sewer …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Opinion 97-11
… in the opinion. CITIES -- Powers and Duties (authority to establish financial disclosure requirements for housing … OF INTEREST -- Financial Disclosure (applicability to housing authorities) -- Public Housing Authorities … MUNICIPAL CORPORATIONS -- Powers and Duties (authority to establish financial disclosure requirements for housing …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Public Authorities – 2021 Financial Condition Report
… are legally separate public entities that provide services to the public as well as to the State and local governments. New Yorkers pay for … and made more than $16 billion in payments pursuant to contracts in 2020. The fiscal stability of the State is … are legally separate entities that provide services to the public as well as to the State and local governments …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-authoritiesPublic Authorities – 2022 Financial Condition Report
… are distinct legal entities that provide services to the public as well as to the State and local governments. New Yorkers pay for … than $324 billion in debt outstanding. The State’s access to public credit markets could be impaired if public … are legally separate entities that provide services to the public as well as to the State and local governments …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authoritiesOnline and Computer-Aided Training – Travel and Conference Expense Management
… training methods can be a convenient and economical way to train staff and will allow local governments and school … training methods can be a convenient and economical way to train staff and will allow local governments and school …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… money is appropriated and subsequently loaned or advanced to non-State agencies pursuant to State Finance Law Section 40-a. ALRs anticipate future … reimbursement from third-party sources. Loans are made to recipients (generally Public Benefit Corporations, Public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesWSP USA Inc.
… Purpose The objective of our examination was to determine whether contract payments made by the Department of Transportation (Department) to WSP USA Inc. (WSP) were appropriate. Background New York … and federal mandates. The Department contracted with WSP to perform bridge inspections within Region 8 of New York …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/wsp-usa-incTax Check-Off Technical Amendment
… Program Legislative Session 2015-2016: Enacted pursuant to Chapter 57 of the laws of 2016 (Public Protection and … VII) – A.9290 (Farrell) – Corrects language relating to the committee chair who is appropriately designated to receive the annual report setting forth how the monies in …
https://www.osc.ny.gov/legislation/tax-check-off-technical-amendmentSafety of Seized Dogs
… Purpose To determine if the Department of Agriculture and Markets … (Department) adequately oversees the seizure of dogs to ensure their safety and protect the rights of owners. The … To determine if the Department of Agriculture and Markets …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogs