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Opinion 89-23
… This opinion represents the views of the Office of the State Comptroller at the time it was … issues discussed in the opinion. REAL PROPERTY -- Lease (to State agency at less than fair and adequate consideration) … utilize space in the village hall several times per month for nominal or no consideration. This is in reply to your …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Investment Standards
… laws of 2022 – A.9281/S.9045 (Glick/Mannion) – Relates to investment standards for investments of the New York State … Relates to investment standards for investments of the New York State …
https://www.osc.ny.gov/legislation/investment-standardsPrivacy and Security of Student Data (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Privacy and Security of Student … complete, interconnected systems of educational services in the United States. SED administers school aid, regulates … Commissioner of Education (Part 121), which was adopted in January 2020. The objectives of our initial audit, issued …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followDiNapoli Honors Hispanic Leaders
New York State Comptroller Thomas P DiNapolis Hispanic Heritage Month event this year recognized several individuals and an organization working to make a difference in the Hispanic and Latino communities
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-honors-hispanic-leadersCity of North Tonawanda – Audit Follow-Up (2020M-90-F)
… of North Tonawanda’s (City’s) progress, as of August 2024, in implementing our recommendations in the audit report City of North Tonawanda – Financial Condition (2020M-90), released in August 2020. The audit determined that the Mayor and …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fDiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… sales tax collections totaled $5.8 billion in the first quarter (January-March) of 2025, an increase of 3.2% ($180 million) compared to the same quarter last year. Each of the 10 regions in the state, … sales tax collections totaled $58 billion in the first quarter JanuaryMarch of 2025 an increase of 32 $180 million …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarterExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… report, Medicaid Program – Excessive Payments for Durable Medical Equipment Rentals (Report 2021-S-36 ). About the … services. Medicaid recipients receive necessary durable medical equipment (DME) as a benefit of the program. DME … report Medicaid Program Excessive Payments for Durable Medical Equipment Rentals Report 2021S36 …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followDiNapoli Releases Report on Nonprofit Industry
… Thomas P. DiNapoli released a report that showed 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 … Role in State Economy In 2022, there were over 344,000 nonprofit organizations in the U.S., 3.1% of all private …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryTransportation and Warehousing Sector – New York City Industry Sector Dashboards
… moving people into and around New York City to delivering food and storing goods, the transportation and warehousing … moving people into and around New York City to delivering food and storing goods the transportation and warehousing …
https://www.osc.ny.gov/osdc/reports/nyc-sectors/transportation-and-warehousingTown of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… Purpose of Audit The purpose of our audit was to review the Town’s cash receipts and assess the completeness and … The purpose of our audit was to review the Towns cash receipts and assess the completeness and …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andCriminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… to adequately safeguard patients through requests for required criminal history background checks when hiring unlicensed persons in direct care positions. The … determination letters were not completed timely and, as a result, the individuals could have been allowed to work for …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followOversight of Certified Homeless Shelter Food Services
… and Mental Hygiene (DOHMH) are adequately monitoring the food services at certified homeless shelters in New York … for tuberculosis (TB). OTDA administers New York State’s homeless housing and services programs. OTDA certifies and … in the New York Codes, Rules and Regulations (NYCRR). OTDA’s oversight includes ensuring that residents in certified …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesFacilities Planning Bureau Project Review
… its review of projects in a timely manner and, if not, what the impacts on school districts are. We also sought to … its review of projects in a timely manner and if not what the impacts on school districts are …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewTown of Grafton – Audit Follow-Up (2013M-113-F)
… 29, 2016, in implementing our recommendations in the audit report released in August 2013. Background The Town of … 29 2016 in implementing our recommendations in the audit report released in August 20 …
https://www.osc.ny.gov/local-government/audits/town/2016/05/20/town-grafton-audit-follow-2013m-113-fMedicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up)
To determine the extent of implementation of the four recommendations made in our initial audit report Medicaid Payments for Pharmacy Claims Joia Pharmacy and a Related Prescriber Report 2013S4
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriber-followRegistration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Registration and Enforcement of Automotive Service Sales and Salvage Facilities 2016S71
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followTown of Elmira – Audit Follow-Up (2015M-226-F)
… was to assess the Town’s progress, as of July 11, 2016, in implementing our recommendations in the audit report released in January 2016. Background The Town of Elmira is located in … review was to assess the Towns progress as of July 11 2016 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2016/11/04/town-elmira-audit-follow-2015m-226-fFiscal Stress Monitoring System - School Districts: Fiscal Year 2020-21 Results
This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2020-21, which ended on June 30, 2021. Fewer school districts were scored in fiscal stress in this year, but the COViD-19 pandemic and the local, State and federal responses to it had a negative
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-school-districts-fiscal-year-2020-21-results.pdfLocal Sales Tax Collections Grew Over 12 Percent in the Second Quarter of 2022
Local government sales tax collections in New York State totaled over $5.5 billion in the second quarter of 2022, an increase of 12.2 percent, or nearly $604 million, compared to the same quarter last year. April and May collections grew by 15.7 percent and 16.7 percent, respectively, while June inc
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-grew-over-12-percent-in-second-quarter-of-2022.pdfDiNapoli: Tax Cap Will Drop Below One Percent in 2016
… Property tax growth for local governments will be capped at less than one percent for the 2016 fiscal year, according to a report issued today by State … The report noted the allowable tax levy growth factor will be 0.73 percent for entities that operate on a …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016