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DiNapoli: Local Sales Tax Collections Up 3% in Second Quarter
… Local government sales tax collections in New York state … in the first quarter of 2023, growing 7.1%. “Growth in local sales tax collections slowed in the second quarter, … Local government sales tax collections in New York state …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-local-sales-tax-collections-3-percent-second-quarterDiNapoli Reaches Agreement With Mattel Inc. on Political Spending Disclosure
… P. DiNapoli today announced that Mattel Inc., one of the world's largest toy manufacturers, has agreed to the New York … disclose its political spending," said DiNapoli. "This new level of transparency helps shareholders determine … which has worked with the Fund since 2011 to make this policy the norm. "Comptroller DiNapoli is a leader in …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-reaches-agreement-mattel-inc-political-spending-disclosureDiNapoli: Oil Spill Fund Reaches New Agreements With St. Lawrence County
… activities and return properties to beneficial use. "This collaboration between St. Lawrence County and the New … and productive entities that we all can be proud of." "This is an important step to returning these properties to …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-oil-spill-fund-reaches-new-agreements-st-lawrence-countyDiNapoli: Molson Coors Agrees to Disclose Political Spending
… on political spending disclosure with FirstEnergy Corp. of Ohio. Since the 2010 U.S. Supreme Court's Citizens United …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-molson-coors-agrees-disclose-political-spendingDiNapoli: State Tax Receipts Through First Quarter Exceed Financial Plan Projections by $1.7 Billion
… day reserve funds on or ahead of the schedule included in the Enacted Budget Financial Plan should be a priority.” State Tax Collections Through June 30 (in millions of dollars) Personal income tax (PIT) receipts … receipts were $540.5 million lower than the same period in SFY 2021-22, reflecting, in part, the effects of the …
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
… the MTA’s operating budget from 2019 to 2024, including revenue from fares, tolls, dedicated taxes and fees, state … largest tax source of operating revenue. Another large business tax is the franchise surcharge on certain … fiscal year (SFY) 2025, up from $1 billion in SFY 2013, as business profits soared during the pandemic. Consumers in the …
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
… 115,000 federal employees work in New York, ranging from healthcare workers to engineers to parks workers. The longer …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-statement-federal-government-shutdownOpinion 2005-8
… LAW §122-b: A city may not set fees for the provision of emergency medical transport services in an amount designed to … You ask whether a city may set fees for the provision of “emergency medical transport” services by a paid city fire … cities, among other local governments, to provide emergency medical service, general ambulance service or a …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Opinion 89-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FIRE INSURANCE TAXES -- Particular Uses (publication of newsletter) INSURANCE LAW, §§9104, 9105: Except as … tax moneys may be expended to pay for the publication of a fire department newsletter …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Opinion 88-68
… This opinion represents the views of the Office of the State … as defined in that statute. It has been the position of this Office that such applications do not result in a section … to the extent known to the applicant. For the purpose of this section, an officer or employee is deemed to have an …
https://www.osc.ny.gov/legal-opinions/opinion-88-68