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DiNapoli: Local Sales Tax Collections Up 3% in Second Quarter
… Local government sales tax collections in New York state totaled $5.7 billion … the first quarter of 2023, growing 7.1%. “Growth in local sales tax collections slowed in the second quarter, returning … Counties: Forty-nine out of 57 counties had year-over-year sales tax increases during the second quarter, totaling 2.4% …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-local-sales-tax-collections-3-percent-second-quarterDiNapoli: State Tax Receipts Through First Quarter Exceed Financial Plan Projections by $1.7 Billion
… said. “However, economic headwinds are increasing, and may alter the trajectory for the remainder of the fiscal … Personal income tax (PIT) receipts totaled $21.6 billion and were $1.7 billion above DOB’s financial plan projections … personal income tax payments. Year-to-date consumption and use tax collections totaled $5.1 billion, including $4.7 …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-state-tax-receipts-through-first-quarter-exceed-financial-plan-projections-1-point-7-billionDiNapoli Report Tracks MTA's Shifting Revenue Streams
… 2012 to $1.8 billion in 2022. The 2023 PMT increase helped lift that amount to $3.1 billion in 2024, making it the MTA’s …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-report-tracks-mtas-shifting-revenue-streamsNorth Tonawanda City School District – Information Technology (2023M-102)
The objective of this audit is to determine whether North Tonawanda City School District officials properly secured user account access to the network and managed user account permissions in financial and student information applications.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/north-tonawanda-central-school-district-2023-102.pdfMedicaid Program: Excessive Payments for Durable Medical Equipment Rentals (2021-S-36) 180-Day Response
To determine whether Medicaid managed care 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.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s36-response.pdfExcessive Payments for Durable Medical Equipment Rentals (2021-S-36)
To determine whether Medicaid managed care 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.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s36.pdfHousing Production in New York City
Over the last 14 years, housing supply growth in New York City outpaced that of the state, even as it lagged the nation. The growth was driven, in part, by more recent housing production.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-24-2025.pdfEnacted Budget Financial Plan Report: State Fiscal Year 2022-23, July 2022
The State Fiscal Year (SFY) 2022-23 Enacted Budget Financial Plan from the Division of the Budget (DOB) projects fiscal stability for the next five years and includes plans to bolster rainy day reserves significantly.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-financial-plan-2022-23.pdfBelleville-Henderson Central School District – Mental Health Training Component (S9-21-23)
Determine whether the Belleville-Henderson Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/belleville-henderson-s9-21-23.pdfClaims Processing Activity October 1, 2020 Through March 31, 2021 (2020-S-54)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s54.pdfClaims Processing Activity April 1, 2020 Through September 30, 2020 (2020-S-22) 180-Day Response
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s22-response.pdfClaims Processing Activity April 1, 2020 Through September 30, 2020 (2020-S-22)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s22.pdfCompliance With Jonathan's Law (Follow-Up) (2020-F-26)
To follow up on the actions taken by officials of the Office for People With Developmental Disabilities (OPWDD) to implement the recommendations contained in our audit report, Compliance With Jonathan’s Law (Report 2017-S-67).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f26.pdfState Comptroller DiNapoli Statement on the Federal Government Shutdown
… Thomas P. DiNapoli released the following statement today on the shutdown of the federal government: "A federal … Thomas P DiNapoli released the following statement today on the shutdown of the federal government …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-statement-federal-government-shutdownOpinion 2005-8
… (for ambulance service) GENERAL MUNICIPAL LAW §122-b: A city may not set fees for the provision of emergency medical … of the cost of providing such services. You ask whether a city may set fees for the provision of “emergency medical transport” services by a paid city fire department, in an amount that is designed to …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Opinion 89-16
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … must determine how foreign fire insurance tax moneys are to be used for the benefit of the department or company. … custody of these moneys should not permit expenditures for illegal or improper purposes. Should the members decide to …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Opinion 88-68
… St Comp No. 85-60, p 84; 24 Opns St Comp, 1968, p 561; 1981 Opns St Comp No. 81-295, p 318). However, it is not … of any officer or employee of the municipality, in the person, partnership or association making such application, … or request. Since this statute contemplates that the person or entity making the application will make the …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Opinion 97-19
… as officer and stockholder of insurance agency) GENERAL MUNICIPAL LAW, §§800(3), 801, 803; TOWN LAW, §177: A fire … The interest must be disclosed pursuant to General Municipal Law, §803, but is not prohibited. You ask whether a … 5% or more of the outstanding stock of the agency. General Municipal Law, Article 18 (§800 et seq .) contains provisions …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 94-28
… pay expenses associated with advance planning undertaken for existing or proposed district or extension) SEWER … Powers and Duties (duty to reimburse county general fund for costs associated with advance planning to study … MUNICIPAL LAW, §99-d: Expenses incurred by a county for advance planning pursuant to General Municipal Law, §99-d …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Opinion 95-16
… therein on the basis of the assessed valuations on the latest finally completed assessment roll as of the date of … as used in subdivision one of section 1908 refers to the latest finally completed assessment roll as of the date of … be made on the basis of the assessed valuations on the latest finally completed assessment roll as of the date of …
https://www.osc.ny.gov/legal-opinions/opinion-95-16