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DiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… revenues may become less predictable as local communities weather federal policy changes, inflation and other economic … increase in first-half collections. Hamilton County saw the highest growth in the first half at 14.6%, … Regional Table with Detailed Sales Tax Collections by County and City Interactive Map Local Sales Tax Sharing in …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearExecutive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
… has now been replaced with Executive Order 88 and NYSERDA is no longer directly responsible for implementation, our …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementationQuality of Internal Control Certification
… the Director and staff of the Internal Affairs unit, which is responsible for internal audits. Key Findings The Division …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationImproper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up)
… of implementation of the ten recommendations included in our initial audit report, Improper Managed Care Premium … different CIN assigned to them during the time they are in receipt of benefits (herein referred to as “duplicate … 30, 2018. The initial audit identified over $102.1 million in improper managed care premium payments on behalf of 65,961 …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/improper-managed-care-premium-payments-recipients-duplicate-client-identification-numbersImproper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Follow-Up)
… Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Report 2018-S-71 ). About the Program Hospice is a coordinated program of home and/or inpatient … that treats terminally ill individuals and their families. Hospice programs provide palliative care, including nursing, …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/improper-medicaid-payments-individuals-receiving-hospice-services-covered-medicare-followDepartment of Health (Department) Examination of Travel Expenses
… Purpose The objective of our examination was to determine if the travel expenses claimed by a Department … submit Travel and Expense reports (expense reports) to account for travel expenses. The New York State Finance Law requires employees to certify each travel expense report is just, true and …
https://www.osc.ny.gov/state-agencies/audits/2019/03/20/department-health-department-examination-travel-expensesCity of Lockport – Budget Review (B22-1-8)
… an independent evaluation of the City’s proposed budget for 2023. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … The result of these petitions will not be known until the middle of the 2023 fiscal year. The proposed budget contains …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8Adequacy of 2021 Budgets - City of Saratoga Springs (S9-21-10)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … Springs (City) is one of the local governments included in our review. The City is located in Saratoga County. Key …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-saratoga-springs-s9-21-10SUNY Bulletin No. SU-213
… and meet the above criteria on 11/19/14 (Administration PP 17L Pay End Date) or 12/03/14 (Administration PP18L Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-213-2014-discretionary-award-psnu-employees-represented-unitedDiNapoli: NYS Pension Fund Commits $50 Million to NY Small Business Investment Fund
… The New York State Common Retirement Fund has committed $50 million to a private equity fund managed by Hamilton Lane … that call New York home.” The state pension fund’s $50 million commitment provided the anchor investment in the … SBIC Fund I, launched in 2015, also with an investment of $50 million from the pension fund. The fund will provide …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-nys-pension-fund-commits-50-million-ny-small-business-investment-fundState Agencies Bulletin No. 1559
… agency instructions for processing the 2017 Special Assignment to Duty Pay. Affected Employees Employees of the … Service Employees Association (CSEA), employees whose assignment constitutes an exposure to inherent danger by … within the highway Rights-of-Way are eligible for Special Assignment to Duty Pay. Upon expiration of the 2011-2016 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1559-2017-special-assignment-duty-pay-civil-service-employees-associationDiNapoli: Outreach Failure Contributes to Rise in Subway Homeless Population
… it was hired for, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Homeless … had called in sick. March 20, 2019 at Crown Heights/Utica Ave. (3/4) station and Utica Ave. (A/C) station. Outreach … in CPR and Opioid Overdose Prevention. Auditors found that 19 (29 percent) of BRC’s 66 outreach workers lacked …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-outreach-failure-contributes-rise-subway-homeless-populationDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… audit focused on 10 districts in New York during the 2016-17 school year: Baldwinsville Central School District … grades K-3, students should be receiving a minimum of 120 minutes of PE during the course of five classes per week. For grades 4-6, the requirement is 120 minutes of PE during three classes, unless the district opts …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesOpinion 90-7
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Employees … to defend and indemnify public officers and employees in any civil action arising out of an act or omission which … provisions. The term "public entity" is defined broadly in subdivision 1(a) of section 18 to include "... (iv) a …
https://www.osc.ny.gov/legal-opinions/opinion-90-7XVI.3.K Interim Reporting – XVI. Financial Reporting
… Policy References: National Council on Governmental Accounting (NCGA) Statement 1 GASB … State Comptroller to prepare certain financial statements on an interim basis. Process and Document Preparation: … and/or errors. Revenues - The treatment of revenues on an interim basis are discussed in the appropriate revenue …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingUnified Court System Bulletin No. UCS-344
… in Bargaining Unit SD. Employees represented by District Council 37 in Bargaining Unit SK who reside within the zip … to Internal Revenue Code Section 61, certain fringe benefits including employer-funded group legal service benefits are considered taxable income. Therefore, the value …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-344-prepaid-legal-service-benefit-unified-court-system-ucsMedicaid Program – Optimizing Medicaid Drug Rebates
… Code (NDC), which is a unique number that identifies each medication by its drug manufacturer and is the basis for the …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesCompliance With Executive Order 95 (Open Data) (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Compliance with Executive Order 95 Open Data Report 2019S39
https://www.osc.ny.gov/state-agencies/audits/2021/08/27/compliance-executive-order-95-open-data-followSafety of Seized Dogs (Follow-Up)
… included in our initial audit report, Safety of Seized Dogs (Report 2017-S-49 ). About the Program Article 7 of New … to set standards for the humane care of seized dogs and inspect municipal dog shelters outside of New York … are required to establish and maintain a shelter for dogs or contract for those services. Municipalities are also …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-followDiNapoli: Despite Third Straight Year of State Workforce Expansion, OT Costs Increased by $1.6 Billion in 2025
… New York State agency overtime costs increased 22.7% in 2025 for a total of $1.6 billion, while the number of … including SUNY and CUNY, grew for a third straight year in 2025 increasing by 2.7%, or 4,139 positions, from 2024, to an … growing by 1.3 million hours and $264 million in 2025, the most of any agency. The agency experienced a 29.8% …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-despite-third-straight-year-state-workforce-expansion-ot-costs-increased-16-billion-2025