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DiNapoli: Local Sales Tax Collections Up 1.4% in Third Quarter
… followed a post-pandemic spike, with the third quarter’s 1.4% year-over-year growth the lowest quarterly increase … followed by Livingston (-5.8%), Schoharie (-4.7%) and St. Lawrence (-3.9%). Twelve of the 18 cities that impose … also updated the local sales tax sharing interactive map, which shows the percentage of local sales tax revenue …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-local-sales-tax-collections-up-1-point-4-percent-third-quarterMedicaid Program – Managed Care Payments to Unenrolled Providers
… and additional federal guidance mandated that managed care in-network providers enroll as participating providers in the state Medicaid program by January 1, 2018 (with the … government has not prohibited providers from participating in Medicaid. DOH’s Provider Network Data System (PNDS) …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersCVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… whether CVS Caremark effectively audited pharmacy claims for the Empire Plan prescription drug program and remitted all recoveries owed to the … The Empire Plan is the primary health benefits plan for NYSHIP, covering over 1 million members. During our audit … whether CVS Caremark effectively audited pharmacy claims for the Empire Plan prescription drug program and remitted …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programDiNapoli: Former Marbletown Fire Chief Sentenced for $101K Theft From the Department
… four months of weekends in the Wayne County Jail and five years of probation for stealing more than $101,000 from the … and then later as chief to steal $101,000 over four years. From January 2020 to July 2024, he made numerous … four months of weekends in the Wayne County Jail and five years of probation for stealing more than $101000 from the …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-marbletown-fire-chief-sentenced-101k-theft-departmentEastport Fire District – Procurement (2025M-50)
… Objective Did the Eastport Fire District (District) Board of Commissioners (Board) seek competition for the procurement of goods and services? Audit Period January 1, 2024 – … (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that goods and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Nutritional Assistance – Federal Funding and New York
… Supplemental Nutrition Assistance Program (SNAP) SNAP provides food benefits to low-income families to supplement their grocery … for a household of one to $1,756 for a household of eight, with an additional $220 per person for each additional …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Follow-Up)
… Objective To assess the extent of implementation of the nine … (ICL), a New York City-based not-for-profit organization, to provide temporary housing, case management, housing … Shelter (Tillary) for the period from December 2013 to December 2021. The original contract for $15.2 million was …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteHomeless Housing and Assistance Program – Project Selection and Maintenance
… Assistance employees. HHAP was created in 1983 to provide funding for the establishment of homeless projects in the … or public corporations. Projects eligible for HHAP funding may serve families, single persons, youth, and the … beds that became operational. Key Findings HHAP awarded funding for 51 projects that it concluded met the scoring …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/homeless-housing-and-assistance-program-project-selection-and-maintenanceDiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping
… plan. The Comptroller’s recommendations also call on city officials to: Ensure the city’s accounting records …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keepingComptroller DiNapoli Releases School Audits
… School District and the Wayne Central School District . “In an era of limited resources and increased accountability, … transitioned to using a fingerprint time clock it resulted in less accountability over timekeeping because it was not … 2010, the district appropriated more than $4.7 million in fund balance to finance appropriations. This has resulted …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases State Audits
… potential recoveries were likely lost due to the inaction on overpayments for claims that are now more than six years …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits-0Industrial Development Agency Board Governance (2017-MS-1)
… whose purpose is to promote, develop, encourage and assist in the acquiring, constructing, reconstructing, improving, … responsible for the IDA’s general management and control. In June 2016, new legislation became effective to increase … whether project owners are meeting the goals included in their agreements, such as job creation and retention goals. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1Oversight of Study Abroad Programs
… throughout its campuses. The audit covered the period from January 2018 through June 2025. About the Program SUNY Study Abroad Programs (SAPs) … regardless of their home institution. During the 2023–24 academic year, 26 SUNY campuses administered 508 SAPs in …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/oversight-study-abroad-programsState Comptroller DiNapoli Releases Municipal Audits
… Town of Carlton , Poughkeepsie Housing Authority , Town of Sheldon , Walton Fire District and the City of Yonkers . "In … officials did not adopt comprehensive IT policies. Town of Sheldon – Financial Management (Wyoming County) The board … Town of Carlton Poughkeepsie Housing Authority Town of Sheldon Walton Fire District and the City of Yonkers …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli & A.G. Schneiderman Announce Indictment of Former Highway Superintendent in Public Corruption Case
… case involving the alleged theft of more than $50,000 in goods and services from the town. The indictment … that has guided my office in aggressively prosecuting over 50 individuals in corruption cases since 2011, including … for Criminal Justice Kelly Donovan. The prosecutors were assisted by Investigations Bureau Investigator Joel Cordone, …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-ag-schneiderman-announce-indictment-former-highway-superintendent-publicDiNapoli Announces $200 Million Commitment for Opportunistic Investments
… has allocated $200 million to Pine Street Alternative Asset Management for opportunistic investments through its … and co-portfolio manager of Pine Street Alternative Asset Management. “We commend Comptroller DiNapoli's … About Pine Street Alternative Asset Management Pine Street Alternative Asset Management LP …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-200-million-commitment-opportunistic-investmentsIntergovernmental and Community Affairs
… Lakes Regional Director The Powers Building 16 W Main Street, #522 Rochester, NY 14614 (C) 332-215-9717 … Timothy Perfetti Southern Tier Regional Director 44 Hawley Street, Binghamton, NY 13901 (O) 607-408-5363 (C) … Owens Central NY Regional Director 333 E. Washington Street, 5th floor Syracuse, NY 13202 (O) 315-428-4583 (C) …
https://www.osc.ny.gov/igcaRotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… Audit Area The audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent … forth in Article 3 of the New York State General Municipal Law.Our methodology and standards are included in Appendix C. … action. Pursuant to Section 181-b of New York State Town Law (Town Law), a written corrective action plan (CAP) that …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107CUNY Bulletin No. CU-478
… Background Following New York's enactment of the Marriage Equality Act, the State no longer considers the … States Supreme Court that Section 3 of the Defense of Marriage Act is unconstitutional, the Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-478-changes-taxation-imputed-incomeOpinion 95-19
… 606, 268 NYS2d 564; cf . Cherey v City of Long Beach , 282 NY 382 at 390). Accordingly, it is our opinion that a city …
https://www.osc.ny.gov/legal-opinions/opinion-95-19