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DiNapoli Releases Report on Casinos' Impact on Upstate Local Tax Revenues
… fiscal benefits relative to their overall revenue, a report from State Comptroller Thomas P. DiNapoli highlights. “Casinos are not a magic fix that will solve local fiscal challenges,” … casinos. They are not a sure bet.” DiNapoli’s 2020 report on gaming revenues showed that all four current casinos — del …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-releases-report-casinos-impact-upstate-local-tax-revenuesDiNapoli: State Agency Mishandled Housing Discrimination Complaints
… cases, undermining its mission to eliminate injustices and promote equal opportunity, according to an audit released … they can report it to the state Division of Human Rights and that it will be investigated, but the agency often failed … job,” DiNapoli said. “It lost cases due to carelessness and failed to properly or quickly investigate others. Tenants …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsDiNapoli: Local Sales Tax Collections Total $18.2 Billion Through September 2025, Up Over 4.3% Over Prior Year
… totaled $18.2 billion from January to September 2025, an increase of 4.3% ($747 million) compared to the same period last year, … report on sales tax collections from January to September 2025 include: Each of the 10 regions in the state, including … collections totaled $182 billion from January to September 2025 an increase of 43 $747 million compared to the same …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-local-sales-tax-collections-total-182-billion-through-september-2025-over-43-over-prior-yearOpinion 2006-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … IMPROVEMENT DISTRICTS -- Expenses (charging back portion of salary of town engineer) -- Real Property (use of proceeds … Whether revenues derived from the rental of town real property located in the area of the town are to …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Opinion 2006-2
… 12-A of the Town Law (§209-a, et seq .). Under both articles 12 and 12-A, a public hearing is required and, in … hearing (Town Law § 209-d[1]). Since there is nothing in articles 12 or 12-A that limits the statements of maximum … 26, 2006 David J. Wukitsch, Esq., Town Attorney Town of New Baltimore 1 The State Comptroller’s approval is required …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 2007-2
… of voting machines) COUNTY LAW §361-a; ELECTION LAW §§3-226, 4-136 and 4-138: Counties may, but are not required … we note that prior to chapter 180, Election Law §4-136(3) provided that “all” expenses of a board of elections are a … Indem. , 84 Misc 2d 189, 375 NYS2d 229) or “liabilities cast upon one by act or operation of law” (see, e.g., United …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2X.1 Overview – X. Guide to Vendor/Customer Management
… The purpose of this chapter is to provide the procedures and guidance that Business Units need to … The purpose of this chapter is to provide the procedures and guidance that Business Units need to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x1-overviewPublic Authorities – 2021 Financial Condition Report
… that provide services to the public as well as to the State and local governments. New Yorkers pay for public … pursuant to contracts in 2020. The fiscal stability of the State is related in part to the fiscal stability of certain public authorities closely related to the State. In 2020, public authorities reported more than $291 …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-authoritiesPublic Authorities – 2022 Financial Condition Report
… as to the State and local governments. New Yorkers pay for public authorities in a variety of ways including service … have complied with reporting requirements for 2021. ** Numbers may not add due to rounding. *** Certain New York … State Job Development Authority. **** Certain Long Island Power Authority (LIPA) staff are also reported as employees …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authoritiesWSP 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. … The objective of our examination was to determine whether contract payments made by the Department of Transportation Department to WSP USA Inc WSP …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/wsp-usa-incSafety of Seized Dogs
… for the humane care of seized dogs and inspect municipal dog shelters outside of New York City. The Law mandates that a dog must be seized if it: is unlicensed; is an immediate … and is believed to be dangerous. Municipalities that issue dog licenses are required to establish and maintain a shelter …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsMonitoring of Prevailing Wage Compliance on Construction Contracts
… to ensure they pay employees at the prevailing wage rate. The audit covered the period January 1, 2014 through … provide contractors with the appropriate prevailing wage rate schedule for the project, and perform a review of …
https://www.osc.ny.gov/state-agencies/audits/2017/04/04/monitoring-prevailing-wage-compliance-construction-contractsCompliance With the Safe Schools Against Violence in Education Act
… We also assessed whether the Department has used incident data to identify school districts with comparatively … Report (VADIR) and a process for collecting annual data from school districts about incidents that occur in …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actUnited HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… Purpose To determine whether Long Island Laparoscopic Surgery, PLLC waived Empire Plan … claim. Our audit focused on claims submitted to United by Long Island Laparoscopic Surgery, PLLC (Long Island Laparoscopic), a non-participating provider … To determine whether Long Island Laparoscopic Surgery PLLC waived Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-laparoscopic-surgeryControls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit … the cash is transferred from the State Treasury to a local bank account for use by the agency. As of December 31, 2014, … Other Related Audits/Reports of Interest Office of Child and Family Services: Controls Over Cash Advance …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsSecurity Over Electronic Protected Health Information
… (Institute) is properly safeguarding its ePHI and has protection policies in place and a plan to make mandatory … In addition, we found the Institute has adequate protection policies in place and a plan to make mandatory … Institute is properly safeguarding its ePHI and has protection policies in place and a plan to make man …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/security-over-electronic-protected-health-informationUnited HealthCare – Overpayments for Services Provided by Hudson Valley Bone and Joint Surgeons, LLP
… and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit covered … State Department of Civil Service contracts with United HealthCare (United) to process and pay medical claims from … provided to Empire Plan members. United contracts with in-network (participating) providers who agree to accept …
https://www.osc.ny.gov/state-agencies/audits/2016/09/08/united-healthcare-overpayments-services-provided-hudson-valley-bone-and-joint-surgeons-llpAssociation for the Advancement of the Blind and Retarded – Options for People Through Services Program
… Purpose To determine whether payments made by the Office for People With Developmental Disabilities (OPWDD) to the … To determine whether payments made by the New York State Office For People With Developmental Disabilities OPWDD to the …
https://www.osc.ny.gov/state-agencies/audits/2013/07/26/association-advancement-blind-and-retarded-options-people-through-services-programExamination of Superstorm Sandy Expenses
… Purpose As part of a series of examinations of Agency responses to Superstorm Sandy (Sandy), we sought to determine if the … As part of a series of examinations of Agency responses to Superstorm Sandy Sandy we sought to determine if the …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesCancer Service Network, Inc.
… The objective of our examination was to determine whether contract payments the Department of Health made to Cancer Service Network, Inc. (CSN) for the Cancer Services Program … The objective of our examination was to determine whether contract payments the Department of Health made to Cancer …
https://www.osc.ny.gov/state-agencies/audits/2014/09/24/cancer-service-network-inc