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Selected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties

… Authority of New York and New Jersey (PANYNJ) collected all revenues due and identified revenue enhancement … described as routine. Key Recommendations Collect all revenue due in a timely manner. Formalize policies and … Port Authority of New York and New Jersey PANYNJ collected all revenues due and identified revenue enhancement …

https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-and

XIV.14.E Recording General Capital Assets – XIV. Special Procedures

… It occurs when 75% or more of the estimated useful life of the component has expired It extends the useful life of the component being renovated The original component being renovated will be retired if the actual cost of the renovation is 75% or more of the current …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assets

Motor Vehicle Theft and Insurance Fraud Prevention Program (2022-M-2) 180-Day Response

To determine whether the Division of Criminal Justice Services (DCJS) has complied with Article 36-A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor Vehicle

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22m2-response.pdf

Annual Report on Local Governments for FYE 2021

This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2021. Year two of the COVID-19 pandemic continued to present local officials with financial and operational challenges. In this report, we summarize these

https://www.osc.ny.gov/files/local-government/publications/pdf/annual-report-on-local-governments-for-fye-2021.pdf

Identifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City (2021-N-2) 180-Day Response

To determine if the New York City Administration for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and provide services for victims of child sex trafficking and those at risk of child sex trafficking. The audit covered the period from Ja

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21n2-response2.pdf

First Quarter 2022 Local Sales Tax Collections Up 21 Percent

Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g

https://www.osc.ny.gov/files/local-government/publications/2022/pdf/2022-sales-taxes-first-quarter.pdf

First Quarter 2022 Local Sales Tax Collections Up 21 Percent

Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g

DiNapoli Calls for State Procurement Reform

… and allegations of corruption in the awarding of contracts for state economic development projects. “The alleged … procurement practices. This created an environment ripe for self-dealing and abuse. New York state must take credible … state law, the State Comptroller’s office is responsible for reviewing and approving state agency contracts above …

https://www.osc.ny.gov/press/releases/2016/12/dinapoli-calls-state-procurement-reform

DiNapoli: Small Businesses Generate $950 Billion in New York

… sector generating the highest overall payroll in New York is financial activities. Just over 44,000 firms in this …

https://www.osc.ny.gov/press/releases/2016/03/dinapoli-small-businesses-generate-950-billion-new-york

Opinion 91-10

… or statutory amendments that bear on the issues discussed in the opinion. WORDS AND PHRASES -- "In the same manner and at the same time as town taxes" (as … valorem levies) TOWNS -- Powers and Duties (tort liability in connection with park district) PARK DISTRICTS -- …

https://www.osc.ny.gov/legal-opinions/opinion-91-10

DiNapoli: NYC's Finances Benefiting From Better Than Expected Revenues

… New York City balance its $118 billion fiscal year (FY) 2026 budget, according to a report released today by State … to FY 2025 and another $3.1 billion is forecast for FY 2026. The city’s revenue estimates align with collection … funded nearly $2.7 billion in other new needs in FY 2026, much of which went towards discretionary spending …

https://www.osc.ny.gov/press/releases/2025/06/dinapoli-nycs-finances-benefiting-better-expected-revenues

Opinion 89-15

… owned by the village fire department) VILLAGE LAW, §4-412: A village may not purchase liability insurance, nor agree to … of a fire district to purchase liability insurance to cover fire company vehicles). In addition, we have previously … Vale Fire Company, Inc. , 141 AD2d 509, 529 NYS2d 132; Cook v City of Geneva , 127 Misc 2d 261, 485 NYS2d 497; Cuddy …

https://www.osc.ny.gov/legal-opinions/opinion-89-15

Opinion 92-56

… the general municipal law. Thus, pursuant to section 116, only those travel expenses which have actually and … put differently, it includes matters directly affecting only the employer and employee relationship" ( Levitt v Board …

https://www.osc.ny.gov/legal-opinions/opinion-92-56

Opinion 92-13

… be expected to be found in the statute. Applying this test, the Court upheld an amendment to the New York City … of legislative seats. The Appellate Division applied as a test for determining whether the local law violated the … that the title to the local law is adequate to meet this test. Finally, we note that, if the town chooses to act by …

https://www.osc.ny.gov/legal-opinions/opinion-92-13

Opinion 94-6

… corporation) PUBLIC HOUSING AUTHORITIES -- Officers and Employees (conflict of interest provisions applicable to) … distinguish between tenant members of a housing authority and other members (cf. Public Housing Law, §30[5], providing … flowing from the contract itself. The general welfare and prosperity of the company of an officer may be an …

https://www.osc.ny.gov/legal-opinions/opinion-94-6

DiNapoli: Franklin School District Saves $826,000 in Health Care Costs

… New York State Comptroller Thomas P. DiNapoli. “In a time of limited resources and increasingly tight budgets, school … rates to the new carrier, Franklin CSD saved a total of $543,000 from 2013 through 2015. During the same time … such an incentive, the district would have paid a total of $321,000 in health insurance premiums for these …

https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costs

DiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections

The states Thruway Authority Thruway generally bills drivers accurately for tolls according to an audit by New York State Comptroller Thomas P DiNapoli The audit identified some exceptions and recommended better monitoring and corrective actions

https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collections

Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24

… examined were properly supported, recorded, and deposited in full and that disbursements were proper and supported. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24

Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)

… complete collections records or deposit collections in a timely manner. Specifically, of the Town’s 27 CPF … confirm whether Town officials deposited these collections in a timely manner. Nine CPF collections totaling $5.3 … the date CPF checks are received. Deposit CPF collections in a timely manner. Town officials disagreed with certain …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25

Housing for Seniors

… senior citizens, including the Senior Affordable Rental Apartments Program (SARA Program), federal Section 202 … units were left vacant for long periods of time. Six apartments at HANAC were left vacant for an average of almost 3 years; two of the six apartments were fully furnished apartments designated for …

https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniors