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Opinion 92-13
… law, Municipal Home Rule Law, §20(3) must be complied with. Municipal Home Rule Law, §20(3) provides that "[e]very … be expected to be found in the statute. Applying this test, the Court upheld an amendment to the New York City … of legislative seats. The Appellate Division applied as a test for determining whether the local law violated the …
https://www.osc.ny.gov/legal-opinions/opinion-92-13DiNapoli: Finger Lakes Regional Economy Bolstered By Key Industries
… our region’s potential," Senator Pamela A. Helming (R,C,I-Canandaigua) said. "The strength and success of the Finger … said Assembly Minority Leader Brian M. Kolb (R,C,I-Canandaigua). "I’m proud of the strides we’ve made growing … our agriculture, tourism and high-tech industries," said Canandaigua Mayor Ellen Polimeni. "My thanks to Comptroller …
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
… tax receipts cumulatively through January of State Fiscal Year 2020-21 are nearly $2 billion lower than last year, according to the monthly State Cash Report released … tax receipts cumulatively through January of State Fiscal Year 202021 are nearly $2 billion lower than last year …
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
… express bus, commuter rail and paratransit services to the New York region, faced difficulties in closing its projected … used public transit to commute to work in 2019. The New York City metro area also had the largest share of … real estate transaction taxes will grow from 2022 to 2026, New York City has already projected that these taxes will …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authorityImplications for the Future – 2022 Financial Condition Report
… The Economic Outlook: Uncertainty Remains As the world faced the third year of the COVID-19 pandemic, its impact on the … As the world faced the third year of the COVID19 pandemic its impact on the economy continued to …
https://www.osc.ny.gov/reports/finance/2022-fcr/implications-futureThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … About the Program Kelberman is an SED-approved special education provider located in Utica. Kelberman’s mission is … part of that mission, Kelberman provides preschool special education services to children with disabilities who are …
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
… that require an appropriate National Provider Identifier (NPI) for ordering, prescribing, referring, and attending … for Medicaid claims that did not contain an appropriate NPI in the OPRA fields and resulted in: $1.5 billion in … that did not contain an appropriate referring or attending NPI (for example, some claims contained NPIs of providers who …
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
… To determine whether the New York City Department of Information Technology & Telecommunications (DoITT) has collected all the revenues due from the .nyc generic top-level domain program, and whether … the Program A top-level domain (TLD) is the last part of an Internet address, such as .com, .net, or .org. In March …
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
… 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 … items are available to Medicaid recipients on a monthly rental basis, subject to certain limits (or caps). A special …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/medicaid-program-excessive-payments-durable-medical-equipment-rentalsHousing for Seniors
… Corporation effectively oversee the awarding of senior housing units and a program assisting senior homeowners. Our audit covered the period from January … in the development and rehabilitation of housing for senior citizens, including the Senior Affordable Rental …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsCity of Little Falls – Financial Condition (2021M-54)
… - pdf ] Audit Objective Determine whether the City of Little Falls (City) Common Council (Council) and officials … Determine whether the City of Little Falls City Common Council Council and officials …
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)
… (IT) assets were accessed for appropriate purposes, and IT controls over BOCES’ network and financial system were adequate to safeguard information. … controls to safeguard information contained in the network and financial system. Personal Internet use was found on …
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)
… report – pdf] Audit Objective Determine whether Town of Riverhead (Town) officials properly administered the … that all collections were properly supported, recorded and deposited and that disbursements were proper and … or deposit collections in a timely manner. Specifically, of the Town’s 27 CPF collections totaling $15.5 million: …
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
Determine whether Town of Southold Town officials properly administered the Peconic Bay Community Preservation Fund CPF to ensure that all collections were properly supported recorded and deposited and that disbursements were proper and supported
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
… relied on Medicaid for health care in 2021, with monthly enrollment exceeding 7 million for the first time, according … by New York State Comptroller Thomas P. DiNapoli. While enrollment has grown by about 5% per year over the last 15 … budget projections rely on expectations for significant enrollment declines that may not materialize. “Federal and …
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
… Statistics (BLS) indicates consumer prices grew by 6.1% in the New York City Metropolitan Area in March 2022 compared to the same month one year ago, driven by double-digit increases in the costs of energy and transportation. Despite lagging … Labor Statistics BLS indicates consumer prices grew by 61 in the New York City Metropolitan Area in March 2022 compared …
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
… people with a disability soared in both New York and the nation, reaching 13.9% and 13.4%, respectively. The national … it was 11.9%. “For people living with disabilities, the COVID-19 pandemic exacerbated many challenges, but also … contracting program and creation of the Office of the Chief Disability Officer. The employment data outlined in the …
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
… operations or transitioning ownership. The Fund’s lending partnership with the New York Business Development …
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)
… men with mental illness at its 160-bed Myrtle Avenue Men’s Shelter (Myrtle) for the period from August 2013 to June …
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 state’s Thruway Authority (Thruway) generally bills drivers accurately for tolls, according to an audit by New … charged, as well as the toll discounts it gives to certain drivers. In looking at a random sample of 75 non-revenue … The states Thruway Authority Thruway generally bills drivers accurately for tolls according to an audit by New …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collections