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Federal Impact: Travel and Tourism to New York – Federal Funding and New York
… Residents of other countries travel to the United States for a variety of reasons: personal, business, education or … international travel to the state and nationwide. For New York, these restrictions have led to a decline in … (6.4 percent) fewer visitors in 2025 (See Figure 5); for all state parks in Western New York, there was a net …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-travel-and-tourism-new-yorkDiNapoli Announces Latest Fiscal Stress Scores
… information such as population trends, poverty and unemployment in order to establish a separate "environmental" score for each municipality which can be used to help describe the environment in which these … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresMedicaid Program – Improper Episodic Payments to Home Health Providers
… Purpose To determine whether the Medicaid program made improper payments to Certified Home Health Agencies under the Episodic Payment System. The audit covered the period May 1, 2012 through December 31, … To determine whether the Medicaid program made improper payments to Certified Home …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersState Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… 11 towns, marks the fewest number of municipalities listed in stress since DiNapoli implemented his early-warning system in 2013. "Although the number of local governments designated … municipalities with fiscal years ending on Dec. 31, 2016. In New York, all counties and towns, 44 cities and 10 …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresOpinion 2001-6
… Particular Uses (purchase of personal computer, facsimile machine and refrigerator for fire department use) INSURANCE … tax monies to purchase a personal computer, facsimile machine and refrigerator for fire department use. You ask … tax monies to purchase a personal computer, a facsimile machine and a refrigerator for department use. Sections 9104 …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6State Comptroller DiNapoli Releases State Audits
… of the fellowship recipients reviewed complied with CUNY policy, improvements were needed. In a follow-up report, … the state are generally above standards established to limit the risk of a serious outbreak. However, some counties … rates of 94 percent, just short of the 95 percent target. There are pockets of at-risk populations that are …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-audits-0DiNapoli: NYC Metro Transportation Costs Rose 56% Over Past Decade, Slower Than Other Major Areas
… Transportation costs for households in the New York City metropolitan area grew by about 56% between 2012-13 and … make ends meet. While transportation costs in the New York City metro area grew at a slower pace than in other major … substantial expense for many New Yorkers,” DiNapoli said. “City residents are fortunate to have a public transit system …
https://www.osc.ny.gov/press/releases/2024/09/draft-dinapoli-nyc-metro-transportation-costs-grew-slower-other-major-cities-still-rose-29-percentOpinion 97-20
… TAXES -- Particular Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, … to make reasonable expenditures to remodel and purchase appliances for the firehouse kitchen. You ask whether a … foreign fire insurance tax moneys to remodel and purchase appliances for the firehouse kitchen. Sections 9104 and 9105 …
https://www.osc.ny.gov/legal-opinions/opinion-97-20State Comptroller DiNapoli Releases Municipal Audits
… government audits were issued: Town of Coventry – Town Clerk/Tax Collector (Chenango County) The clerk did not record, deposit, remit or report … The clerk did not accurately record all real property tax collections and deposited some collections and …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Report on Nonprofit Industry
… nonprofit organizations in 2022 provided 1.3 million jobs to New Yorkers, just over 1 in 6 private sector jobs in the state. While the number of nonprofits increased … 2017-2022, they declined in New York and the number of jobs also fell by 4.1%. “Nonprofits play an important role in …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryOpinion 88-10
… to the State or a political subdivision from the tax ( Manhattan & Queens Fuel v County of Nassau , 113 AD2d 595, … provides therefor ( Belcher v County of Nassau , supra ; Manhattan & Queens Fuel v Village of Rockville Centre , 126 … the ... oil company upon which it was directly imposed." ( Manhattan & Queens Fuel v Rockville Centre , 126 AD2d at 524, …
https://www.osc.ny.gov/legal-opinions/opinion-88-10Opinion 2003-7
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and feasibility … and legal expenses, related to a capital improvement at a town park. You also ask whether such moneys may be …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Opinion 93-29
… paid circulation ... and has been entered at United States post-office as second-class matter. A publication which is … must be established at least one year and entered in the post office as second class matter*** Thus, in general, … (Opn No. 84-58, supra ; Opn No. 82-173, supra ; see also NY Const, article I, §11). There is, however, no statutory …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Opinion 2006-3
… in the opinion. FEES -- Franchise Fees (fund to which town cable television franchise fees are credited) MUNICIPAL FUNDS -- Accounting (fund to which town cable television franchise fees are credited) REAL PROPERTY -- Franchise (fund to which town cable television franchise fees are credited) TOWN LAW …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3State Comptroller DiNapoli Releases Audits
… have been issued. Homes and Community Renewal – Division of Housing and Community Renewal – Physical and Financial … income limits for tenants, and supervision by the Division of Housing and Community Renewal (DHCR). From a sample of five developments, auditors found that DHCR was not …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsIX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… Federal awards. The Act mandated that the Federal Office of Management and Budget (OMB), after consultation with the … procedures and guidelines to implement the provisions of the Act. In 1985, the OMB issued administrative Circular A-128, Audits of State and Local Governments to provide guidance to state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984DiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… Despite having the fourth-largest construction sector in the nation, New York state is one of … by State Comptroller Thomas P. DiNapoli. “Spending on residential construction has rebounded since the pandemic, … of the state’s total construction jobs, down from a record high of 39.7% in 2019. Excluding New York City, construction …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsOpinion 89-27
… LAW -- Equal Protection (different contributions for health insurance for newly-elected county supervisors) INSURANCE -- Health Insurance (different contributions for health insurance for newly-elected county supervisors) … a certain date be required to contribute a greater amount for health insurance coverage than those supervisors who were …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Lead Service Line Replacement Program and Lead Service Line Inventory
… effectively and only for allowed purposes, and whether the water utility inventory is completed accurately and on time. … a significant risk of lead contamination in drinking water. High levels of lead in drinking water can cause serious health effects in both adults and …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventoryOpinion 95-26
… meeting room if the purpose of the meeting relates to the care and relief of indigent or disabled volunteer … for the retention of necessary records relating to the care and relief of indigent or disabled volunteer … space. If issues arise which directly relate to the care and relief of indigent or disabled firefighters and …
https://www.osc.ny.gov/legal-opinions/opinion-95-26