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Opinion 95-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. IMPROVEMENT DISTRICTS -- Property (transfer of property from a town to a district without consideration) … Whether in lieu of selling the sand and crediting the proceeds to the …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 95-15
… of the Real Property Tax Law establish procedures for the payment of tax refunds required as a result of court ordered …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Opinion 91-31
… under Public Health Law, §2144 to reimburse a private hospital for expenses incurred in the treatment of an … is required by statute to pay bills submitted by a private hospital for treatment of an individual who had come into … under section 2144 to pay the bills submitted by the hospital in this instance even if the expense were incurred …
https://www.osc.ny.gov/legal-opinions/opinion-91-31DiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… An audit issued today by New York State Comptroller Thomas P. DiNapoli has … For example, two clients were paying more than the fair market value for their housing, and another two clients … the required pre-approvals for clients to pay more than fair market value and/or more than 30 percent of their income …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerDiNapoli: Former Hannibal Fire Chief and Father Arrested
… for the victims.” Chris Emmons had previously attempted to start a go-kart track business on his own property, but in … Emmons’ father, Carl Emmons Sr., was also involved in running Hannibal Kartway and had access to the Kartway bank …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedDiNapoli Says Wall Street May Still Have a Good Year Given Strong Start
… Wall Street’s profits were strong in the first half of 2015 at $11.3 billion, the strongest first half since … Thomas P. DiNapoli today. “After a very strong first half of the year, the securities industry faces volatile financial … an unsteady global economy,” DiNapoli said. “After years of downsizing, the industry has been adding jobs in New York …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-says-wall-street-may-still-have-good-year-given-strong-startDiNapoli: 2020-21 Tax Revenues $3 Billion Over Projections
… billion higher than forecast by the state Division of the Budget (DOB) in the Amended Executive Budget Financial … sales tax receipts, totaled $16.1 billion, falling short of prior year totals by $1.9 billion or 10.6 percent. … The General Fund ended the fiscal year with a balance of $9.161 billion, an increase of $216.6 million from opening …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-2020-21-tax-revenues-3-billion-over-projectionsDiNapoli: Tax Revenues in February $758 Million Over Budget Projections
… million higher than forecast in the most recent Division of the Budget (DOB) update to the State Financial Plan, … for fiscal year 2021 totaled $75 billion through the end of February. “There is reason to be cautiously optimistic … tax revenues from February and the passing of significant additional federal assistance, thanks to …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-tax-revenues-february-758-million-over-budget-projectionsState Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… Empire State Development Corp. (ESD), the entity in charge of doling out millions of dollars in tax credits to companies that pledge to expand in New York state, could not verify that many of the companies participating in the Excelsior Jobs Program … Empire State Development Corp could not verify that many of the companies participating in the Excelsior Jobs Program …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-programBayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations 3 . We determined 39 water … and showers in bathrooms and a sink in a concession stand) of the 312 water outlets we identified at select areas, that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingOtisco Fire District – Financial Activities (2025M-42)
… Objective Did the Otisco Fire District (District) Board of Fire Commissioners (Board) and Treasurer ensure … is responsible for the general management and control of financial activities. The Treasurer serves as the … District had three bank accounts with a combined balance of approximately $500,000. Audit Summary We conducted an …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… Essex County Industrial Development Agency (ECIDA) Board of Directors (Board) properly approve and monitor projects … development agencies (IDAs) are established by special act of the State Legislature to advance the job opportunities, … economic welfare, health and general prosperity of the people of New York State. IDAs provide financial …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mSchool Districts – Lead in Water: Testing and Reporting (2025-MS-2)
… for sampling or exemption, Sampled and tested all required potable water outlets for lead contamination for Cycle Two, … None sampled and tested or exempted all required potable water outlets for lead contamination in Cycle Two, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/31/school-districts-lead-water-testing-and-reporting-2025-ms-2NYS Comptroller DiNapoli: Beware Text Message Scam Targeting Retirees
… messages or other communications that purport to come from the state’s retirement fund and the Office of the State Comptroller, asking for a payment to “upgrade” the … messages or other communications that purport to come from the states retirement fund and the Office of the State …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-beware-text-message-scam-targeting-retireesDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… Office for the Aging (NYSOFA) failed to spend millions of dollars on programs geared to support senior citizens, … for services to help them remain independent and out of nursing homes, but the Office for the Aging isn’t doing … that help them stay in their homes and avoid higher levels of care and publicly financed care. Programs are administered …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsDiNapoli: 23 School Districts Designated in Fiscal Stress
… Aid Delays: The state withheld 20% of school aid payments early in the school year and indicated more reductions could … 10% or more. Staffing reductions were far more common in high-need school districts. Between SY 2018-19 and SY 2020-21, 62% of high-need school districts cut personal services …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressDiNapoli: State Education Employment Program For New Yorkers With Disabilities Falling Short
… employment, transition to independent living, and rise out of poverty is not fulfilling its mission because it too often … employment goals. I applaud the Governor’s appointment of a chief disability officer, and hope that this will result … rehabilitation services and supports the employment goals of people with a disability. SED has 15 ACCES-VR district …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-state-education-employment-program-new-yorkers-disabilities-falling-shortDiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… state has more than 500 workforce development programs offered by nearly two dozen state agencies and public … state has more than 500 workforce development programs offered by nearly two dozen state agencies and public …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordinationDiNapoli: Local Sales Tax Collections Grew by Nearly 17% in May
… collections totaled $1.7 billion, up $242 million from May of last year. “Sales tax collections for most local … monitoring New York’s economy, including the impact of inflation on consumer behavior." New York City’s collections totaled $720 million, an increase of 13.3% — or $84.6 million — when compared to May of 2021. …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-local-sales-tax-collections-grew-nearly-17-mayDiNapoli: Wall St. Profits Return to Pre-Pandemic Levels
… Wall Street’s pandemic boom came to an end in 2022, with … pre-pandemic levels and to help offset the decline in Wall Street-related tax revenues.” Securities industry … output growth at 4.4% in 2020. However, since 2012, when Wall Street was responsible for 18% of all economic activity …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-wall-st-profits-return-pre-pandemic-levels