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Opinion 92-11
… that bear on the issues discussed in the opinion. INSURANCE -- Self-Insurance (transfer from insurance reserve to reserve for property loss and liability claims) MUNICIPAL FUNDS -- Insurance Reserve … by school district into reserve for property loss and liability claims) SCHOOL DISTRICTS -- Reserve Fund (no …
https://www.osc.ny.gov/legal-opinions/opinion-92-11DiNapoli: State Agency Overtime Pay Hits $787 Million
… Overtime pay in 2018 at state agencies was at the highest level within the past decade, rising to $787 … in such hours since 2009 include the Division of State Police, up 96.3 percent; the Office of General Services, up … hours per employee included the Department of Labor, down 96.5 percent; and Department of Taxation and Finance, …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-agency-overtime-pay-hits-787-millionSign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft
… Attorney Craig Carriero and staff for their diligent work in helping us hold Mr. Brown accountable.” DiNapoli’s … department cash and used its credit card for Candlewood Suites in North Carolina, the Boston Duck Tour and household …
https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theftOpinion 88-1
… that bear on the issues discussed in the opinion. PARKING FACILITIES -- Conveyance of (to U.S. Postal Service); … REAL PROPERTY -- Conveyances Generally (of village parking lot) -- Gifts (of parking lot to U.S. Postal Service) GENERAL … It is well-established that lands dedicated to public park purposes fall within this category ( Ackerman v Steisel …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Wall Street Bonuses and Profits Decline in 2015
… The average bonus paid in New York City’s security industry declined by 9 percent to … heavily on the securities industry and lower profits could mean fewer industry jobs and less tax revenue.” The … and compensation deferred from prior years. The estimate does not include stock options or other forms of deferred …
https://www.osc.ny.gov/press/releases/2016/03/wall-street-bonuses-and-profits-decline-2015Monitoring of Select Programs
… population is adequately served. The audit covered the period from April 2017 to July 2021. About the Program The … instructions and monitors performance through annual on-site program and tri-annual fiscal evaluations. NYSOFA’s … that more than 10,000 older New Yorkers are currently waiting for services. In response, the 2019-20 enacted budget …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsState Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… “New York City is contending with the devastating economic effects … largest and most stable resource, but weaknesses in the real estate market could impact this revenue for years to come. …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetTown of Sherburne – Budgeting (2025M-3)
… 31, 2023. We extended our audit period to November 12, 2024 to analyze the 2025 adopted budget. Understanding … funds, which are the general fund town-wide (TW), highway fund TW, general fund town-outside-village (TOV) and highway fund TOV. The Town’s 2024 budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3DiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… tax collections totaled $11.9 billion in the first half of 2025, an increase of 3.7% ($423 million) compared to the same … during the first half of 2025 almost doubled that for the same period last year (1.9%) and was nearly the same … as the average growth rate for the January to June period from 2010 to 2019 during the recovery and expansion following …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearNew York City Department of Housing Preservation and Development/New York City Housing Development Corporation – Housing for Seniors (2021-N-4) 180-Day Response
To determine whether the New York City Department of Housing Preservation and Development and the New York City Housing Development Corporation effectively oversee the awarding of senior housing units and a program assisting senior homeowners.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n4-response.pdfTown 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/files/local-government/audits/2024/pdf/southold-town-p7-23-24.pdfTown of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
Determine whether Town of Southampton (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/files/local-government/audits/2024/pdf/southampton-town-p7-23-21.pdfTown of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
Determine whether Town of Riverhead (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/files/local-government/audits/2024/pdf/riverhead-town-P7-23-25.pdfNew York’s Balance of Payments in the Federal Budget, Federal Fiscal Year 2021
This report examines the flow of funds between the federal government and the states for the Federal Fiscal Year (FFY) ending September 30, 2021, with special attention to its impact on New York State.
https://www.osc.ny.gov/files/reports/budget/pdf/federal-budget-federal-fiscal-year-2021.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.pdfEPI - Fare Revenue Considerations for the Metropolitan Transportation Authority
Even before the pandemic, the Metropolitan Transportation Authority, which provides transit (subway and bus), express bus, commuter rail and paratransit services to the New York region, faced difficulties in closing its projected budget gaps.
https://www.osc.ny.gov/files/reports/osdc/pdf/fare-revenue-considerations-for-mta.pdfSelected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority (2019-S-52) 180-Day Response
To determine whether the Metropolitan Transportation Authority (MTA) is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contractor Evaluation (ACE) system and taking appropriate action where performance ratings are less than satisfactory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-19s52-response.pdfHousing for Seniors (2021-N-4)
To determine whether the New York City Department of Housing Preservation and Development and the New York City Housing Development Corporation effectively oversee the awarding of senior housing units and a program assisting senior homeowners.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n4-.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.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.pdf