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Accessibility for People With Disabilities
… sites, encompassing nearly 350,000 acres across 11 regions. Parks is responsible for managing a vast array of … amenities available for public use at 40 Parks within 11 regions as well as four historic sites. We examined 1,446 …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilitiesDiNapoli: NYC Finances Stabilizing With Drop in Costs for Asylum Seekers and Resilient Tax Revenue
… years which require fiscal preparation, according to a report on the city’s November financial plan modification … in FY 2025, and less than $100 million total during FY 2026 and 2027. The Savings Program reduced the city-funded … rates. The city’s full-time workforce increased for the first time year-over-year since the COVID-19 pandemic, to …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-nyc-finances-stabilizing-drop-costs-asylum-seekers-and-resilient-tax-revenueState Comptroller DiNapoli Releases Municipal Audits
… $414,458. In addition, officials did not effectively audit 50 claims totaling $124,600, made 15 purchases totaling …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsMeasuring Employment Outcomes of Open Streets in New York City
In each year between 2020 and 2024, Manhattan had the largest share of Open Street locations, ranging from 34.9 percent in 2020 to 44.1 percent in 2023.
https://www.osc.ny.gov/files/reports/pdf/report-20-2026.pdfA Profile of Agriculture in New York State
According to the U.S. Bureau of Economic Analysis, in 2022 farming contributed $2.7 billion to the State’s gross domestic product, and research from Cornell University found that farming and related businesses directly supported 163,148 jobs in New York in 2019.
https://www.osc.ny.gov/files/reports/pdf/profile-of-agriculture-in-nys.pdfDiNapoli: New York Ranks Last in Balance of Payments With Washington
… $0.91, well below the national average of $1.24. New Jersey is the only state that received less, with a return of … balance of payments ranked 49 among the states. Only New Jersey is higher at $2,450. On the basis of total dollars, …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washingtonFederal Employment Loss in NY in 2025 – Federal Funding and New York
… employees has dropped from a high of approximately 147,000 in 2000, the annual average number of federal employees in New York has remained relatively steady between 113,000 and 117,000 since 2013. 1 In 2025 this stability was interrupted with a significant …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employment-loss-ny-2025Broadband Availability, Access and Affordability in New York City
The shift to work and schooling from home during the height of the COVID-19 pandemic highlighted high-speed internet access as a household necessity countrywide, as well as across New York State.
https://www.osc.ny.gov/files/reports/pdf/report-20-2025.pdfOpinion 92-1
Concerning the responsibility of municipal officials in connection with withdrawal of amounts retained from payments to contractors
https://www.osc.ny.gov/legal-opinions/opinion-92-1DiNapoli: Local Sales Tax Revenue Slows in 2016
… Local sales tax collections across New York state only grew 1.7 percent in the first six months … percent, followed by the Finger Lakes at 2.5 percent and New York City at 2.4 percent. In the first half of 2016, collections declined in the Central New York region by 1.3 percent, in the Western New York …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-local-sales-tax-revenue-slows-2016DiNapoli: Investment in Upstate Company Returns $33.8 Million to State Pension Fund
… in Autotask,”said DiNapoli. “As part of the Fund’s diverse investment strategy, the In-State Program helps … and growing our state’s economy makes the program a double win.” The In-State Program is designed to provide investment … internal rate of return on fully exited investments in the last five years, the program has helped generate jobs and …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-investment-upstate-company-returns-338-million-state-pension-fund2313 Conversion from LLS payment to LGS payment Attachment
2313 Conversion from LLS payment to LGS payment Attachment
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/2313-Conversion-from-LLS-payment-to-LGS-payment-Attachment.pdfLessons from Past Recessions: Borrowing for Operations, October 2020
The COVID-19 pandemic has created a fiscal emergency for the City of New York, creating significant revenue shortfalls and increased costs.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2021.pdfOpinion 95-9
… in less than the minimum number of calls) GENERAL MUNICIPAL LAW, §217(c): (1) A fire district commissioner who … service may not be granted pursuant to General Municipal Law, §217(c)(v) to active volunteer firefighters … less than the minimum number of calls set forth in General Municipal Law, §217(c)(vi). You ask the following questions …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Local Government Workforce Trends in New York State
The number of full-time local government workers employed outside of New York City contracted by 7.9% from 2007 to 2022, largely the result of two defining events – the recession of 2007-09 and the COVID-19 pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-gov-workforce-trends-ny.pdfOpinion 2000-16
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … (beneficiaries under group life insurance policy); (meaning of "family" as used in special acts); (use of tax … life insurance) WORDS AND PHRASES -- "Family" (meaning for purposes of foreign fire insurance tax special acts) …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16DiNapoli: State Tax Collections Decline $3.7 Billion in Fiscal Year 2018-19
… Tax receipts for State Fiscal Year 2018-19 declined $3.7 billion, or 4.7 … but a decline of $2.2 billion from the prior fiscal year. For the month of March, tax receipts were $811.7 million … December and January, however, remind us to take nothing for granted. With expectations of a slowing economy and …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-tax-collections-decline-37-billion-fiscal-year-2018-19Court-Appointed Executor of Decedent’s Estate Sentenced to Two Years in Prison for Embezzlement
… court for embezzling approximately $1.4 million from a decedent's estate for which he served as a court-appointed administrator. Bayard had pled guilty to … had a fiduciary duty to the estate and to the decedent’s son, the sole beneficiary of his father’s will. New York law …
https://www.osc.ny.gov/press/releases/2019/10/court-appointed-executor-decedents-estate-sentenced-two-years-prison-embezzlementDiNapoli and DA Carney: Owner of Medical Transport Company Sentenced to 3 to 9 Years in Prison for Stealing $700,000 from Medicaid Program
… their partnership in bringing Saeed to justice.” “It is true that there is waste, fraud and abuse in the Medicaid …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-and-da-carney-owner-medical-transport-company-sentenced-3-9-years-prison-stealing-700000Oversight of Language Access Services
… the New York City Department of Health and Mental Hygiene is adequately serving the needs of individuals with Limited … York City Department of Health and Mental Hygiene (DOHMH) is New York City’s (NYC or City) public health agency. DOHMH’s mission is to protect and promote the health of over 8 million New …
https://www.osc.ny.gov/state-agencies/audits/2026/03/25/oversight-language-access-services