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Opinion 88-28
… TOWN LAW, §64(11): A publication must be a "newspaper" as defined in General Construction Law, §60 and must satisfy … Town Law, §64(11). The place of publication of a newspaper is a question of fact [1982 Opns St Comp, No. 82-307 … permitted to designate as its official newspaper or, if no such designation is made, to publish official notices in any …
https://www.osc.ny.gov/legal-opinions/opinion-88-28DiNapoli: NYC Forecasts $965 Million Surplus Fueled by Federal Aid
… which averaged $4 billion annually from FY 2023 through FY 2025 in the adopted budget in June 2021, were narrowed … in FY 2023, $3 billion in FY 2024, and $3.3 billion in FY 2025, fueling gaps that could total more than $5 billion … that could add costs of more than $1 billion in FY 2026, outside of the financial plan period. Even during the …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-nyc-forecasts-965-million-surplus-fueled-federal-aidDiNapoli: Local Sales Tax Collections Up $739 Million in 2013
… was 1.7 percent. Regionally, Long Island saw the biggest jump in collections at 6.9 percent and the mid-Hudson Valley …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-local-sales-tax-collections-739-million-2013DiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… Educational Services (BOCES) withheld millions of dollars in surplus funds that should have been refunded to local school districts, according to … Educational Services BOCES withheld millions of dollars in surplus funds that should have been refunded to local …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsDiNapoli: Pre-K Special Education Schools Took $1.4 Million in Unallowed Expenses
… programs need every dollar available to them and they are the ones who lose out when the schools fail to follow the … Institute offer special education services to children from 3 to 5 years of age. The city’s Dept. of Education (DOE) … $194,438 in lump sum bonuses for staff that did not have required performance justification; $132,846 in salary to …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-pre-k-special-education-schools-took-14-million-unallowed-expensesOpioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (Follow-Up)
… Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (Report 2017-S-66 ). About the Program Opioid treatment programs (Treatment Programs) provide medication-assisted treatment, … Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program Report 2017S66 …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/opioid-prescriptions-medicaid-recipients-opioid-treatment-program-followDiNapoli: Renewable Energy Projects Taking Years To Become Operational in NYS
… The audit of the Office of Renewable Energy Siting (ORES) found permit applications were often delayed due to … missing or insufficient documentation. The audit suggests ORES should be more transparent about the timeliness of the … Leadership and Community Protection Act,” DiNapoli said. “ORES needs to increase transparency around permitting …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nysDiNapoli: New York Ranks Last in Balance of Payments With Washington
… New York leads the nation in what it pays to the federal government compared to what it gets back from Washington, according to a report released today by New York State Comptroller Thomas P. DiNapoli. New York … New York leads the nation in what it pays to the federal …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washingtonNYC Surplus Projected to Reach $550 Million in FY 2020
… DiNapoli said. “The risk of a recession has eased in the near term, but the city should continue to increase its … and the October unemployment rate of 4.1 percent remains near its historic low. Still, the city did not raise its …
https://www.osc.ny.gov/press/releases/2019/12/nyc-surplus-projected-reach-550-million-fy-2020School Districts – Lead in Water: Testing and Reporting (2025-MS-2)
… report – pdf] We also issued individual reports for the following municipalities: Bayport Blue Point Union Free … of Health’s (DOH) Lead Testing in School Drinking Water Guidance Manual (DOH guidance), we assessed whether the officials at 21 school districts (together, Districts) that had 26,099 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/31/school-districts-lead-water-testing-and-reporting-2025-ms-2DiNapoli: $90,000 in Full Restitution Paid for Rental Assistance Theft
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-90000-full-restitution-paid-rental-assistance-theftDiNapoli: State Tax Collections Decline $3.7 Billion in Fiscal Year 2018-19
… month of March, tax receipts were $811.7 million above the latest Division of the Budget (DOB) projections, released in … to $170.9 billion, but was $856 million lower than DOB’s latest estimate. The difference was primarily due to … initially anticipated and $660.7 million higher than DOB’s latest projection from February. A deposit of $250 million …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-tax-collections-decline-37-billion-fiscal-year-2018-19DiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… The number of cities, counties and villages in New York that are close to reaching their Constitutional … amount of real property tax a local government can raise in a single year. In 2012, only seven municipalities had used 80 percent or … The number of cities counties and villages in New York that are close to reaching their Constitutional …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsAuditors Find Safety Hazards at Pre-K Facilities in New York City
… classrooms with potential fire and safety hazards, toxic cleaning supplies and peeling paint, according to an audit … play areas, radiators without protective guards and toxic cleaning materials in areas accessible to students. At one … center-based UPK providers. At one provider, there were cleaning materials on the floor of the hallways and at …
https://www.osc.ny.gov/press/releases/2019/06/auditors-find-safety-hazards-pre-k-facilities-new-york-cityDiNapoli: Local Sales Tax Collections Grew by Nearly 17% in May
… local collections totaled $1.7 billion, up $242 million from May of last year. “Sales tax collections for most local … local collections totaled $17 billion up $242 million from May of last year …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-local-sales-tax-collections-grew-nearly-17-mayDiNapoli: Local Sales Tax Collections Up More Than 17% in November
… in 2020, State Comptroller Thomas P. DiNapoli announced today. Overall, local collections totaled almost $1.6 … in 2020 State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-local-sales-tax-collections-more-17-novemberDiNapoli: Statewide Local Sales Tax Collections Decline 5.2 Percent in October
… the North Country to a drop of 13.5 percent in the Finger Lakes. DiNapoli reported last month that local sales tax …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-statewide-local-sales-tax-collections-decline-52-percent-octoberDiNapoli: Statewide Local Sales Tax Collections Down 7.1 Percent in November
… as COVID-19 infection rates increase and more restrictions curb economic activity. Federal aid will keep first …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-statewide-local-sales-tax-collections-down-71-percent-novemberDiNapoli: Managed Care Companies Wasting Millions in State Medicaid Dollars
… health services under the state’s Medicaid program, made at least $6.6 million in improper and questionable payments … which managed care premiums comprised nearly $27 billion. At the time of DiNapoli’s audit, there were 53 MCOs that … to maintain a minimum investigator-to-enrollee ratio of at least 1:60,000. In New York, which has no such …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-managed-care-companies-wasting-millions-state-medicaid-dollarsDiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
… human trafficking face physical, emotional and financial trauma,” DiNapoli said. “Programs exist to assist with … underutilized state funding, spending only $254,722 (25%) of its $1 million award as of June 2024, halfway through …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-trafficking