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The Tourism Industry in New York City: Reigniting the Return - April 2021
New York City must develop a proactive strategy that cultivates and attracts international and business travelers to restore the tourism industry to robust health and return to a path of continuous and shared growth.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2022.pdfDiNapoli: State Correction Commission Falling Short in Tracking Problems or Inspecting Prisons
… Thomas P. DiNapoli. Auditors also found the State Commission of Correction is also not routinely inspecting the … trends that need to be addressed; and Use the analysis of complaint and inmate grievance data to identify ways to … //www.osc.state.ny.us/audits/allaudits/093018/sga-2018-17s2.pdf For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-state-correction-commission-falling-short-tracking-problems-or-inspecting-prisonsRochester Attorney Admits to Unlawfully Receiving Retirement Benefits
… years 2008 through 2014. Cecero also admitted that while drawing retirement benefits from NYSLRS, she also participated in SUNY ORP. The practice of drawing retirement benefits while remaining a public employee …
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefitsComptroller DiNapoli Calls on Major Corporations to Report on Disability Inclusion
… our pension fund invests in to be desirable places to work for everyone,” DiNapoli said. “Studies have shown that … DEI addresses the lack of information and disclosure of corporate policies on disability inclusion by creating a … and promoting people with disabilities in the work force. Corporate participation in the DEI is a concrete step for …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-calls-major-corporations-report-disability-inclusionOpinion 91-15
… PLANNING -- Park Lands (authority of newly incorporated village to assess park land fee upon subdivision plat already so assessed by town) TOWN LAW, §277(1); VILLAGE LAW, §7-730(1): When a town has approved a … and the area then becomes part of a newly incorporated village before development of the plat is completed, the …
https://www.osc.ny.gov/legal-opinions/opinion-91-15Opinion 90-57
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (need for referendum on contract to receive fire protection from village with service award program) FIRE PROTECTION AND PREVENTION -- Contracts (cost of service … award program for the volunteer firefighters of a village fire department is subject to mandatory referendum in one or …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Opinion 91-30
… (see General Municipal Law, §802). General Municipal Law, §104 generally authorizes political subdivisions, without … Purchasing Memorandum CL-262, page 3). Further, section 104 expressly provides that the municipality purchasing from … without competitive bidding. Section 103(3), like section 104, provides that the purchase is subject to audit and …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Opinion 90-49
… This opinion represents the views of the Office of the State Comptroller at the time it was … that an improvement district commissioner who does not work a full day is entitled only to a proportionate share … Concerning the portion of 1981 Opns St Comp No 81179 p 191 that an …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Opinion 93-10
… and Duties (designating holidays for closing of county offices) LOCAL LAWS -- Public Holidays (determining day to … LAW, §10(1)(ii)(a)(3): A non-charter county must keep its offices open on the day after Thanksgiving and may not adopt a local law authorizing the closing of county offices on such day. Although the determination of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-10DiNapoli: Former Fulton County Snowmobile Club President Pleads Guilty to Stealing $17K from Nonprofit
… thousands of dollars that were meant to keep snowmobile trails and the community safe. We have zero tolerance for … New York state and Fulton County to maintain snowmobile trails in the Adirondacks. Daley was the organization’s …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-fulton-county-snowmobile-club-president-pleads-guilty-stealing-17k-nonprofitIX.6.D HHS Payment Management System – IX. Federal Grants
… The Department of Health and Human Services’ (HHS) Division of Payment Management uses a custom-developed Payment … are approved or rejected automatically based on the amount of available funds in non-expired status in the PMS account. … The Department of Health and Human Services HHS Division of Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemOlean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… business and lifestyle,” DiNapoli said. “Now, thanks to my partnership with District Attorney Rieman and the New York … Court. Gaylor Jr. is accused of paying his personal credit card bills directly from the fire department’s account and …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentState Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… released Oct. 17. Passwords, to be released Oct. 24. Phishing, to be released Oct. 31. In addition to the new … Comptroller’s website, as are several other webinars and a wide variety of user-friendly publications designed to be …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsDiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… of Health’s eMedNY system and other issues, hundreds of millions of dollars more in taxpayer dollars could be … of 65,961 recipients who had multiple identification numbers in the eMedNY system. In a follow-up report released … State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial records, …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionDiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… Former Town of Perry Ambulance Service Business Manager Darcy J. Conaway was … the State Comptroller’s office, officials from the town of Perry, former board members and employees of Perry Emergency Ambulance,” said Wyoming County Sheriff … Former Town of Perry Ambulance Service Business Manager Darcy J Conaway was …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementNewark Valley Fire District – Audit Follow-Up (2020M-30-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Newark Valley Fire District’s (District) … end of our audit. The audit included five recommendations to help the Board of Fire Commissioners (Board) improve their … provides fire protection and emergency rescue services to approximately 4,000 residents over 57 square miles. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fCrown Point Fire District – Audit Follow-Up (2024M-29-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Crown Point Fire District’s (District) … images for 19 months. As a result, the Board’s ability to assess and monitor the District’s financial activity was … in a timely manner, it results in diminished transparency to the Board, taxpayers, Office of the State Comptroller and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fUpper Jay Fire District – Audit Follow-Up (2023M-24-F)
… report – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Upper … audit period, and the remaining checks were signed by the Chairman of the Board (Chairman) and/or a Commissioner. The audit included seven … The purpose of our review was to assess the Upper Jay Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fMiddlesex Fire District – Fiscal Transparency (2025M-130)
… and she did not have access to the OSC Online Services portal 1 to file the AFRs. When AFRs are not filed, … of New York State Town Law, a written corrective action plan (CAP) that addresses the findings and recommendations in … must submit their AFR through the Online Services portal. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-fiscal-transparency-2025m-130DiNapoli: Thruway Authority Owed More Than $275 Million in Unpaid Tolls and Fees
… two employees assigned to the program. Rejected License Plate Images Auditors also found fault with the Thruway’s … million in tolls last year based on the number of license plate images that were rejected for reasons, such as being …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-thruway-authority-owed-more-275-million-unpaid-tolls-and-fees