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Oversight of Building Construction Site Safety

… Objective To determine if the New York City Department of Buildings (DOB) adequately monitors New York City (NYC) building construction sites to ensure … To determine if the New York City Department of Buildings DOB adequately monitors New York City NYC building construction sites to ensure …

https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safety

DiNapoli: Number of New Yorkers Going Hungry Increases Despite Improving Economy

… to get enough food at some point during 2020 through 2022 because they lacked money or other resources, according … first time in over a decade to 11.2% during 2020 through 2022. “As the COVID pandemic ended, so did many of the … through 2023. Rates rose in 2021 and remained elevated in 2022 and 2023. Households with children experienced the …

https://www.osc.ny.gov/press/releases/2024/05/dinapoli-number-new-yorkers-going-hungry-increases-despite-improving-economy

State Comptroller DiNapoli Releases Audits

… Special Education Audit Initiative): Canarsie Childhood Center Inc. (CCC) – Compliance With the Reimbursable Cost Manual (2021-S-2) CCC is a New York City-based … Department (Preschool Special Education Audit Initiative): Kids First Evaluation & Advocacy Center – Compliance with the …

https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits-0

Opinion 91-55

… §123.00; STATE CONSTITUTION, ART VIII, 5(C): Depreciation is not a "cost of operation, maintenance and repairs" to be … Local Finance Law, §123.00. You ask whether depreciation is included within the phrase "costs of operation, … estate therein. The purpose of constitutional debt limits is to prevent the imposition of heavy tax burdens on future …

https://www.osc.ny.gov/legal-opinions/opinion-91-55

DiNapoli: Syracuse Man Arrested for Allegedly Stealing Over $21,000 in Pension Checks Meant for His Deceased Mother

… meant for his deceased mother, State Comptroller Thomas P. DiNapoli and the New York State Police announced. Michael … fraud." New York State Police Superintendent Steven G. James said , “Today’s arrest would not have been possible … meant for his deceased mother State Comptroller Thomas P DiNapoli and the New York State Police announced Michael …

https://www.osc.ny.gov/press/releases/2025/01/dinapoli-syracuse-man-arrested-allegedly-stealing-over-21000-pension-checks-meant-his-deceased-mother

Adult-Use Cannabis (AUC)

… to as marijuana or recreational marijuana, in New York State. MRTA also establishes rules for the collection and … products sold within their jurisdiction. The Office of the State Comptroller (OSC) is responsible for making AUC tax … tax returns and remitted payment of taxes due to the State Department of Taxation and Finance (Tax). However, …

https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-auc

Opinion 89-50

… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … individual and a municipality (citations omitted; 82 AD2d at 114, 442 NYS2d at 329; see also gen, 18 McQuillin, Municipal Corporations, …

https://www.osc.ny.gov/legal-opinions/opinion-89-50

Village of Remsen Audit Follow Up – 2020M-119-F

… – pdf] Purpose of Audit The purpose of our review was to assess the Village’s progress in implementing our … recommendations were implemented. The Board was unable to provide a reasonable explanation for taking no corrective …

https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-f

Warren County Local Development Corporation – Audit Follow-Up (2021M-102-F)

… – pdf] [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Warren County Local Development … The purpose of our review was to assess the Warren County Local …

https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-f

Town of Jay – Records and Reports (2023M-22)

… - pdf] Audit Objective Determine whether the Town of Jay (Town) Supervisor maintained complete, accurate and … Determine whether the Town of Jay Town Supervisor maintained complete accurate and timely …

https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22

DiNapoli: State’s Paid Family Leave Program Helping Millions of New Yorkers

… between 2018 and 2021 as the amount of allowable time off and weekly cash benefits increased. Almost eight million … 45% of all claims by industry. PFL provides paid time off for eligible employees who are caring for a family member … between 2018 and 2021 as the amount of allowable time off and weekly cash benefits increased …

https://www.osc.ny.gov/press/releases/2023/04/dinapoli-states-paid-family-leave-program-helping-millions-new-yorkers

Adequacy of 2021 Budgets - City of Saratoga Springs (S9-21-10)

… estimates for revenues and expenditures against actual results, and modify their budgetary estimates accordingly, … for Aid and Incentives for Municipalities (AIM) and Video Lottery Terminal (VLT) aid which may not be realized. Key …

https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-saratoga-springs-s9-21-10

New York State’s Aging Prison Population: Share of Older Adults Keeps Rising

… The safe and efficient operation of the corrections system in New York State is critically important to protecting … release, and ensuring the wise use of public resources. In 2017, the Office of the State Comptroller issued a report detailing population trends in the New York State correctional system. The report found …

https://www.osc.ny.gov/reports/new-york-states-aging-prison-population-share-older-adults-keeps-rising

Opinion 91-15

… issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (authority of newly incorporated village to assess park land fee upon subdivision plat already so assessed by town) TOWN LAW, §277(1); VILLAGE LAW, §7-730(1): When a town has approved a … Whether the village may require the developer to pay money in lieu of …

https://www.osc.ny.gov/legal-opinions/opinion-91-15

The Changing Face of Post-Pandemic New York City

… changes to the city’s makeup have important implications for the budget and policy decisions we are making today,” … increase, people were also leaving the city, largely for other parts of New York and New Jersey. Looking just at … from 2020 to 2022. The number of people leaving the city for other parts of the state or the country spiked in 2021, …

https://www.osc.ny.gov/press/releases/2023/12/changing-face-post-pandemic-new-york-city

State Government Accountability - Special Reports

… Program Audits (2021-2023), April 2024 Other Improving Government Efficiency and Effectiveness, October 2021 … Reports on special topics issued by the Division of State Government Accountability …

https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reports

DiNapoli: Federal Programs Bridge Gap in Broadband Access

… federal support, according to a new analysis released by State Comptroller Thomas P. DiNapoli. “The critical …

https://www.osc.ny.gov/press/releases/2023/05/dinapoli-federal-programs-bridge-gap-broadband-access

Open Book New York

… know how their tax dollars are spent. Without transparency in government, there cannot be accountability. His open data … track where money is going and how it's being reflected in the State's spending priorities using the Comptroller's … organizations and other governmental entities in effect April 1, 2012, or later. Includes both contracts …

https://www.osc.ny.gov/open-book-new-york