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Town of Shelby – Supervisor’s Financial Responsibilities Audit Follow-Up (2021M-121-F)
… operations. Results of Review Town officials did not take meaningful actions to implement corrective action. Of …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/09/13/town-shelby-supervisors-financial-responsibilities-audit-follow-2021m-121DiNapoli: Local Sales Tax Collections Up 1.4% in Third Quarter
… government sales tax collections totaled $5.98 billion in the third calendar quarter (July-September) of 2024, an increase of 1.4%, or $82.7 million, compared to the same quarter last year, according to a report released … government sales tax collections totaled $598 billion in the third calendar quarter JulySeptember of 2024 an increase …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-local-sales-tax-collections-up-1-point-4-percent-third-quarterDiNapoli: State Tax Collections Slightly Stronger Than Expected in February but Remain Volatile
… $147.2 million lower than updated projections. Spending for local assistance grants totaled $88.8 billion and was 6.1 …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-state-tax-collections-slightly-stronger-expected-february-remain-volatileDiNapoli Analyzes Post-Pandemic Tourism Across NYS
… down 17% of its tourism-related jobs, followed by the North Country (-15.2%) and the Finger Lakes (-11.8%) with the … as well as more than triple the income from 2007. The Hudson Valley had the most farms with agritourism income in …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysTown of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… the Town of Otselic’s (Town’s) progress, as of May 2024, in implementing our recommendations in the audit report released in July 2021. Background The Town, located in Chenango … assess the Town of Otselics Towns progress as of May 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fEye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up)
… recommendations made in our initial audit report, Eye Care Provider and Family Inappropriately Enroll as Recipients and … were to determine whether the owner of a Medicaid eye care provider (Provider) and the owner’s family members and associates … eight recommendations in our initial audit report Eye Care Provider and Family Inappropriately Enroll as Recipients and …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/eye-care-provider-and-family-inappropriately-enroll-recipients-and-overcharge-visionOversight of Housing Discrimination Complaints
… work. Its Law Enforcement Bureau (LEB) is responsible for the intake and investigation of housing discrimination … with the inquirer, CCHR staff will offer an intake appointment, during which CCHR will collect and review the … for submitted inquiries. For 19 inquiries where the intake appointment date was documented in Dynamics, we found LEB …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/oversight-housing-discrimination-complaintsBorder City Hose Company – Financial Oversight (2025M-39)
… The former Director/Chief was arrested on charges of grand larceny for allegedly stealing from the Company. In July 2024, the former Director/Chief pleaded guilty to … of $18,772.53. The Company reorganized as a social club in 2024; therefore, there was no official response to this audit. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Opinion 94-1
… 1972, p 32; McKinney's Statutes, §§74, 240; see also In re Village of Monticello, 123 Misc 556, 205 NYS 839 affd 211 …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Improper Payments for Drugs Without Federal Drug Rebate Agreement (Follow-Up)
… Without a Federal Drug Rebate Agreement (Report 2022-S-40 ). About the Program The Medicaid Drug Rebate Program …
https://www.osc.ny.gov/state-agencies/audits/2026/01/06/improper-payments-drugs-without-federal-drug-rebate-agreement-followPhysical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… Developments are owned by private companies and can exit the Program under certain conditions. DHCR works with …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followEssential Plan – Federal Funding and New York
… New York is one of three states to have a “basic health plan,” as authorized by the Affordable Care Act ; in New York, this is known as the Essential Plan (EP). The EP provides health insurance to individuals … New York is one of three states to have a basic health plan as authorized by the Affordable Care Act in New York …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/essential-planMedicaid – Federal Funding and New York
… state with a 90 percent FMAP for these individuals. In SFY 2025, federal Medicaid spending totaled $69.2 billion out of … in Medicaid is second only to California. In February 2025, enrollment in Medicaid totaled 6.9 million, and is … enrollment hit a high of a little over 8 million in June 2023 because federal legislation enacted during the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidOpinion 90-1
… in furtherance of a public purpose of the donor municipality (see, e.g., 1982 Opns St Comp No. 82-342, p 434; … §244-b provides that any school district may join with a municipality in equipping, operating and maintaining … provisions for the proportionate cost to be borne by each municipality or school district. Pursuant to this section, …
https://www.osc.ny.gov/legal-opinions/opinion-90-1New York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… "Both houses of Congress are fighting to enact sweeping tax changes that would eliminate important deductions for millions of New Yorkers and threaten higher costs for essential public … Both houses of Congress are fighting to enact sweeping tax changes that …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reformDiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… The Unadilla Valley Central School District saved more than … are being spent in a prudent and economical manner.” After the Delaware-Chenango-Madison-Otsego Board of Cooperative … service classes housed in Unadilla Valley schools, the district began operating these classes to provide special …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationDiNapoli Report Looks at Foreclosure Impact on Local Governments
… with 1 in 21 home mortgages in foreclosure, according to a report released today by State Comptroller Thomas P. … their homes,” DiNapoli said. “We must continue efforts to help homeowners and implement solutions that support local … recovery.” DiNapoli’s report noted that some changes made to New York’s foreclosure process to help borrowers avoid …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-report-looks-foreclosure-impact-local-governmentsOpinion 95-7
… to participate) GENERAL MUNICIPAL LAW, §§119-n(b); 119-o(1); TOWN LAW, §§61, 203, 210, 215, 341(10): A town … of a joint service (General Municipal Law, §119-o[1]; see also General Municipal Law, §119-o[3], relative to … 13 were not applicable (see Town Law, §§61, 203, 215[19]; see also New York Telephone Company v Town of North …
https://www.osc.ny.gov/legal-opinions/opinion-95-7DiNapoli: New York State Common Retirement Fund Reaches Agreements with Companies on Disclosing Political Spending
… P. DiNapoli announced today. DiNapoli’s political spending proposal at Twitter also received a majority of support from … he has since called on the company to fully implement the proposal. The agreements were reached with casino and resort … companies on disclosing their political spending. After recent events, including the January 6, 2021 attack on the …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-companies-disclosing-politicalTown of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… statutory requirements and properly audited claims prior to payment. Key Findings Town officials did not procure all … audit is not conducted, the Board diminishes its ability to effectively monitor Town financial operations and there is … and conduct a thorough audit of all claims prior to approval for payment. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150