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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.pdfLocal Sales Tax Data, Reports and Resources
… Data Tables and Visualizations Annual and Quarterly Reports Understanding Local Sales Tax Local Sales Tax Sharing Interactive Map Monthly and Quarterly Collections by Jurisdiction and Region [.xlsx] … New York State Comptroller Local Sales Tax Data Reports and Resources …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesEconomic and Demographic Trends – 2022 Financial Condition Report
… 9.9 percent in 2020 to 6.9 percent in 2021. The leisure and hospitality sector, the hardest hit industry during the … 25 percent below that in 2019. The financial activities and government sectors continued to have job losses. In 2021, … round of economic impact payments (“stimulus checks”) and enhanced unemployment benefits through the third quarter …
https://www.osc.ny.gov/reports/finance/2022-fcr/economic-and-demographic-trendsState Comptroller DiNapoli Releases Audits
… Department of Housing Preservation and Development (HPD): Vacancies at the Clinton Towers Mitchell-Lama Housing … identified in the initial report. Workers' Compensation Board: 2018 Annual Audit The board processed nearly 431,000 claims totaling nearly $829 …
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 … to generate a record $4.9 billion in sales and other tourism-related tax revenue for the city in fiscal year (FY) … since FY 2020. This is significant for the city, as the tourism sector’s record $53.8 billion in economic impact in …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destinationLimitations – Career Plan
… exceed the earnings in the preceding 12-month period by more than 20 percent. The amount in excess of 20 percent … FAS period exceed the average of the previous two years by more than 20 percent, the amount in excess of 20 percent … FAS period exceed the average of the previous two years by more than 20 percent, the amount in excess of 20 percent …
https://www.osc.ny.gov/retirement/publications/1642/limitationsLimitations – Non-Contributory Plan with Guaranteed Benefits
… exceed the earnings in the preceding 12-month period by more than 20 percent. The amount in excess of 20 percent … FAS period exceed the average of the previous two years by more than 20 percent, the amount in excess of 20 percent … FAS period exceed the average of the previous two years by more than 20 percent, the amount in excess of 20 percent …
https://www.osc.ny.gov/retirement/publications/1513/limitationsLimitations – Basic Plan with Increased-Take-Home-Pay (ITHP)
… calculation if: Your date of membership is before April 1, 1972, and Your FAS is based on the 36 months of earnings …
https://www.osc.ny.gov/retirement/publications/1511/limitationsLimitations – Regional State Park Police Plan
… Also, payment for up to 30 days of accumulated unused vacation will be included in your FAS calculation if: Your … from the computation of your FAS. Payment for accumulated vacation is not included in the calculation of your FAS. Tier … from the computation of your FAS. Payment for accumulated vacation is not included in the calculation of your FAS, and …
https://www.osc.ny.gov/retirement/publications/1867/limitationsLimitations – State University 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/1823/limitationsLimitations – Forest Rangers Plan
… than 20 percent. The amount in excess of 20 percent is excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will … than 20 percent, the amount in excess of 20 percent is excluded from the computation of your FAS. Payment for …
https://www.osc.ny.gov/retirement/publications/1864/limitationsLimitations – En-Con Police Officers Plan
… date of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding 12-month period by more than 20 percent. Any …
https://www.osc.ny.gov/retirement/publications/1822/limitationsDiNapoli: Federal Tariffs and Other Actions Hurt Tourism and NY Exports
… New York had one of the steepest drops of any state in … DiNapoli said. “That loss of revenue means fewer jobs in New York and tougher times for those working in the tourism … and restaurants in those regions near the Canadian border. New York is a top destination for tourists to the U.S., and …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-federal-tariffs-and-other-actions-hurt-tourism-and-ny-exportsComptroller DiNapoli Releases State Audits
… Cost Manual (2014-S-60) For the calendar year ended Dec. 31, 2012, Unity claimed $404,952 in ineligible costs for … Cost Manual (2014-S-71) For the calendar year ended Dec. 31, 2012, UCP claimed $97,781 in non-allowable costs for …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-state-auditsHigher Education – 2021 Financial Condition Report
… the year before were 2.0 and 0.5 percent, respectively. Online course enrollment for the State University of New York (SUNY) … academic year from the previous period. The increase in online instruction in 2018-19 academic year was 5.6 percent. …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationState Comptroller DiNapoli Releases Audits
… of Health (DOH): Medicaid Program: Overpayments for Therapy Services and Prescription Drugs Covered by Medicare … $20.1 million in Medicaid payments made by DOH for therapy services and drugs that should have been paid for by …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-releases-auditsJackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Jackson Child Development Center, Inc. (JCDC) on its … entity’s Universal Pre-K (UPK) program. This affiliate—Jackson Children Services (JCS), a for-profit related-party … To determine whether the costs reported by Jackson Child Development Center Inc JCDC on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualDiNapoli: Wall Street 2022 Bonuses Fell 26% From Previous Year, Return to Pre-Pandemic Levels
… P. DiNapoli’s annual estimate. Rising interest rates and fear of a recession led to significantly less profits on … income tax revenue, as anticipated by New York state and the city. “Wall Street’s cash bonuses were expected to … about 190,800 people, the highest level in more than two decades. DiNapoli estimates that 1 in 11 jobs in the city …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-wall-street-2022-bonuses-fell-26-previous-year-return-pre-pandemic-levelsDiNapoli: New York's Labor Force Decreased Sharply During the Pandemic and Remains Below Pre-Pandemic Peak
… the nation’s largest, but it decreased by 1% between 2011 and 2021 while the rest of the nation increased by 5.1%, … long-term decline was due, in part, to population changes and a relatively lower share of workers participating in the … York’s labor force is the backbone of our state’s economy, and its strength has been its diversity, high levels of …
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
… (Follow-Up) (2019-F-34) An audit issued in September 2018 found DOH has taken various actions to safeguard the … Homes (Follow-Up) (2019-F-35) An audit issued in September 2018 found DOH completed inspections in a timely manner and … Authority: Long Island Rail Road (LIRR): Fare Collection (2018-S-53) LIRR employees did not always follow the required …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits