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State Government Accountability - Special Reports
Reports on special topics issued by the Division of State Government Accountability
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsNew York State Comptroller Thomas P. DiNapoli Statement on Fitch Ratings' Upgrade of NYS General Obligation Bonds
… “New York state is in its strongest financial condition in years, and today's … following a similar upgrade by Moody’s Investors Service, is the latest indication of that improvement. While further … and reduce projected budget gaps.” … New York state is in its strongest financial condition in years and todays …
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-fitch-ratings-upgrade-nys-general-obligationDiNapoli: Wall Street Bonuses Rose Sharply in 2009
… industry employees rose by 17 percent to $20.3 billion in 2009, according to an estimate released today by State … industry profits could exceed an unprecedented $55 billion in 2009, nearly three times greater than the previous all-time record. In 2008, the industry lost a record $42.6 billion. “Wall …
https://www.osc.ny.gov/press/releases/2010/02/dinapoli-wall-street-bonuses-rose-sharply-2009Opinion 94-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … TOWNS -- Powers and Duties (publication in newsletter of articles by individual board members) TOWN BOARD -- Powers …
https://www.osc.ny.gov/legal-opinions/opinion-94-5DiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… DiNapoli. Overall, local collections totaled $1.8 billion, up $188 million as compared to July of last year. “Statewide …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyDiNapoli: Halfway Through the Year, Revenue Hole Persists
… in personal income tax collections resulting partly from an additional day in September of withholding … and lower refunds. September sales tax revenues were down from 2019 by $88 million. That drop of 5.4 percent was the … September totaled $42.7 billion, up by $10.7 billion from the same period a year earlier. Among the reasons for …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-halfway-through-year-revenue-hole-persistsDiNapoli: Local Sales Tax Collections Up Slightly in May
… challenging for local officials trying to maintain fiscal balance,” DiNapoli said. “Being prepared for a slowdown is …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayXI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… Law requires that moneys received by a state officer in his official capacity shall be deposited into a bank or … Section 4.B - Establishment and Closing of Bank Accounts for information on controls and special procedures for the establishment and closing of agency bank accounts. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsDiNapoli: Local Sales Tax Collections Up 2.5% in October Compared to Last Year
… the cash distributions made to counties and tax-imposing cities by the state Department of Taxation and Finance, and …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-local-sales-tax-collections-2-point-5-percent-october-compared-last-yearLocal Sales Tax Collections up 10.2% in Third Quarter of 2022
… Local government sales tax collections grew by 10.2% in the third quarter of 2022 compared to the … the second straight quarter that year-over-year growth did not keep pace with inflation for counties and cities outside … City were less than what they would have been had they not opted to implement a local component of the state’s “gas …
https://www.osc.ny.gov/press/releases/2022/10/local-sales-tax-collections-up-10-point-2-percent-in-third-quarter-2022New York State Agencies’ Use of Overtime, February 2016
This report by the Office of the State Comptroller on use of overtime by New York State agencies examines patterns over the past nine calendar years.
https://www.osc.ny.gov/files/reports/special-topics/pdf/overtime-2016.pdfNew York State Agencies’ Use of Overtime, April 2015
This report by the Office of the State Comptroller on overtime use by New York State agencies examines overtime patterns over the past eight calendar years.
https://www.osc.ny.gov/files/reports/special-topics/pdf/overtime-2015.pdfComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by New Jersey Woman Over Theft of More Than $162,000 in New York State Pension Benefits
… New Jersey, over the theft of more than $162,000 in pension benefits from the New York State and Local … retirement benefits until 2012, despite her mother’s death in 2006. Linda Miller pleaded guilty to 3rd degree Grand Larceny, a class D felony, in Albany County Court before the Honorable Thomas A. …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-new-jersey-woman-over-theft-more-162000Comptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea by New Jersey Man Resolving Allegations of Theft of Over $78,000 in New York State Pension Benefits
… was originally charged for the alleged theft of $78,000 in pension benefits from the New York State and Local Employees … work with Attorney General Schneiderman in our Operation Integrity partnership to hold accountable those who defraud … General Christopher Baynes of the Public Integrity Bureau. The Public Integrity Bureau is led by Bureau Chief …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-new-jersey-man-resolving-allegations-theftNew York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan
… by the Department of Civil Service (Civil Service), is one of the nation’s largest public sector health insurance … district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/new-york-state-health-insurance-program-incorrect-payments-cvs-caremark-medicare-rx-drugDiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… and villages in New York topped $22 billion in 2012, up two percent from 2010 and 58 percent from 2002. In 2012, …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetDiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillOpinion 92-23
… Constitution, which prohibits gifts and loans of public money or property to or in aid of private individuals, …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Opinion 94-15
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments … bequest, the investment of which is not otherwise provided for by law, must be invested by the school district in … term is used in the school district's investment policy. For purposes of this opinion, we assume that your inquiry …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Local Sales Tax Collections Up 19% in 2021
… $19.6 billion increased by 19.1%, or $3.1 billion, in 2021 compared to last year, according to a report released … the highest annual increase on record after a historic low in 2020 when local sales tax collections declined by 10%. Annual growth in 2019 was 4.7%. “The pandemic substantially changed …
https://www.osc.ny.gov/press/releases/2022/02/local-sales-tax-collections-19-percent-2021