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Opinion 92-13
… was in the Court of Appeals decision of Burke v Kern , 287 NY 203. The Court stated as follows at p 213: The purpose of … this test, the Court upheld an amendment to the New York City Charter, enacted in a single local law pursuant to the City Home Rule Law, a predecessor of the Municipal Home Rule …
https://www.osc.ny.gov/legal-opinions/opinion-92-13DiNapoli: Finger Lakes Regional Economy Bolstered By Key Industries
… in key industries like agriculture and food production, wine and beer, and advanced manufacturing – industries that … "We take pride in helping grow our agriculture, tourism, wine and craft beverage industries with assistance from … said John Berndt, general manager of the New York State Wine and Culinary Center. "We are expanding our industry …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-finger-lakes-regional-economy-bolstered-key-industriesDiNapoli: State Tax Revenues $2 Billion Lower Than Last Fiscal Year
… are nearly $2 billion lower than last year, according to the monthly State Cash Report released by New York State … DOB’s latest projections. “State tax receipts continue to come in stronger than expected, but year-to-date collections are still far below last year,” DiNapoli …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-state-tax-revenues-2-billion-lower-last-fiscal-yearFare Revenue Considerations for the Metropolitan Transportation Authority
… That Will Require Cost and Revenue Solutions Even before the pandemic, the Metropolitan Transportation Authority, … express bus, commuter rail and paratransit services to the New York region, faced difficulties in closing its projected budget gaps. These gaps were …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authorityImplications for the Future – 2022 Financial Condition Report
… State’s revenue mix magnifies the impacts of both good and bad economic times on the State’s budget. Going Forward, …
https://www.osc.ny.gov/reports/finance/2022-fcr/implications-futureThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by The Kelberman … provider located in Utica. Kelberman’s mission is to provide state-of-the-art programs and services for … Kelberman provides preschool special education services to children with disabilities who are between three and five …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualMedicaid Program – Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements
… Objective To determine whether the Department of Health (Department) paid for claims in violation of federal and State regulations that require an appropriate National Provider Identifier (NPI) for ordering, prescribing, … To determine whether the Department of Health paid for claims in violation of federal and State …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-claims-not-compliance-ordering-prescribingControls Over and Revenues From .nyc Generic Top-Level Domains
… is the last part of an Internet address, such as .com, .net, or .org. In March 2012, DoITT entered into a franchise …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsMedicaid Program – Excessive Payments for Durable Medical Equipment Rentals
… organizations inappropriately paid for durable medical equipment beyond allowed rental limits, and whether the Medicaid program could achieve … cost savings by implementation of a rental cap on oxygen equipment. The audit covered the period from July 2016 to … organizations inappropriately paid for durable medical equipment beyond allowed rental limits and whether the …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/medicaid-program-excessive-payments-durable-medical-equipment-rentalsHousing for Seniors
… senior citizens, including the Senior Affordable Rental Apartments Program (SARA Program), federal Section 202 … units were left vacant for long periods of time. Six apartments at HANAC were left vacant for an average of almost 3 years; two of the six apartments were fully furnished apartments designated for …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsCity of Little Falls – Financial Condition (2021M-54)
… financial operations and took appropriate actions to maintain the City’s fiscal stability. Key Findings The … City’s financial operations or take appropriate actions to maintain the City’s fiscal stability. As a result, the … the Council did not receive sufficient financial reports to monitor City finances. General fund balance declined to …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Oneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
… over BOCES’ network and financial system were adequate to safeguard information. Key Findings BOCES officials did … IT security awareness training, assess computer usage to confirm IT assets were used for appropriate purposes or establish adequate controls to safeguard information contained in the network and …
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologyTown of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … the Peconic Bay Community Preservation Fund CPF to ensure that all collections were properly supported …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … Of the 103 deposits totaling $28 million made to the CPF bank account during the audit period, we reviewed … disbursements were adequately supported and approved prior to payment. We reviewed all 12 debt service payments totaling …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24COVID-19 Pandemic Drove Record Medicaid Enrollment in 2021
… A record number of New Yorkers relied on Medicaid for health care in 2021, with monthly enrollment exceeding 7 million for … declines that may not materialize. “Federal and state Medicaid policy changes over the past decade have contributed … A record number of New Yorkers relied on Medicaid for health care in 2021 with monthly enrollment …
https://www.osc.ny.gov/press/releases/2021/12/covid-19-pandemic-drove-record-medicaid-enrollment-2021DiNapoli: Inflation in NYC Metro Area Up 6.1% in March, Growing at Highest Rate in 30 Years
… U.S. Bureau of Labor Statistics (BLS) indicates consumer prices grew by 6.1% in the New York City Metropolitan Area in … poised to outstrip earnings growth. “Tracking the rise of prices, and the consumer response to these changes, is … and the effects of geopolitical instability on commodity prices are likely to continue to drive prices higher in the …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-inflation-nyc-metro-area-march-growing-highest-rate-30-yearsDiNapoli: Employment Recovery for New Yorkers with Disabilities Lags Nation
… exacerbated many challenges, but also presented new opportunities through increased remote work,” DiNapoli said. “New York needs to address barriers to equal employment and invest in services and supports that will help … points – is the largest recorded in the past 13 years. Employment gaps between New Yorkers with and without …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-employment-recovery-new-yorkers-disabilities-lags-nationDiNapoli: Small Businesses Generate $950 Billion in New York
… (those with 100 to 499 employees) had the highest average payroll per employee, nearly $56,000 per year. Over the past … unchanged nationally but rose 5 percent in New York. Total payroll amounts at small businesses rose 29.7 percent in New … The small businesses sector generating the highest overall payroll in New York is financial activities. Just over 44,000 …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-small-businesses-generate-950-billion-new-yorkNew York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (Follow-Up)
… Objective To determine the extent of implementation of the six … (Samaritan), a City-based not-for-profit organization, to provide temporary housing, case management, housing … Men’s Shelter (Myrtle) for the period from August 2013 to June 2018. The original $30.1 million contract was renewed …
https://www.osc.ny.gov/state-agencies/audits/2026/05/20/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytopDiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
The states Thruway Authority Thruway generally bills drivers accurately for tolls according to an audit by New York State Comptroller Thomas P DiNapoli The audit identified some exceptions and recommended better monitoring and corrective actions
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collections