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DiNapoli Analyzes Post-Pandemic Tourism Across NYS
… Tourism in New York state has grown post-pandemic but employment in … levels. New York has reclaimed its distinction as the top U.S. destination for travelers from overseas, with more … Back to New York: An Analysis of Post-Pandemic Travel NYC Tourism Reports Tracking the Return: The Tourism Industry …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysTown of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… [read complete report – pdf] [read complete 2021 report – pdf] Purpose of … and four Board members. The Board is responsible for the general oversight of the operations and finances. … executive officer and chief financial officer responsible for the day-to-day financial operations. Results of Review …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fTown of Shelby – Supervisor’s Financial Responsibilities Audit Follow-Up (2021M-121-F)
… [read complete report – pdf] [read complete 2021 report – pdf] Purpose of … and four Board members. The Board is responsible for the general oversight of the operations and finances. … executive officer and chief financial officer responsible for the day-to-day financial operations. Results of Review …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/09/13/town-shelby-supervisors-financial-responsibilities-audit-follow-2021m-121Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit … (Report 2022-S-16 ). About the Program The Department of Health (DOH) administers New York’s Medicaid program. The …
https://www.osc.ny.gov/state-agencies/audits/2025/03/12/improper-medicaid-payments-outpatient-services-billed-inpatient-claims-followEmployee Incentive and Bonus Payments (Follow-Up)
… Purpose To determine the extent of the implementation of the four … created under Public Authorities Law Section 3626 to manage the Erie County Medical Center health network. …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/employee-incentive-and-bonus-payments-followOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency (Follow-Up)
… York State, 13,002 live in areas outside of New York City (NYC). Counties throughout the State utilize hotels and motels … to local Social Services Districts (SSDs) and to the NYC Department of Homeless Services, but remains responsible … and county health offices across the State, excluding NYC, which are responsible for permitting and inspecting …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residency-followOpinion 93-4
… TAXES AND ASSESSMENTS -- Certiorari Proceedings (authority to issue bonds to finance judgments) LOCAL FINANCE LAW, §§10.00, … 35.00: A town board may authorize the issuance of bonds to finance tax certiorari judgments. The resolution …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Opinion 93-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … services. Finally, we note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-93-23Opinion 95-31
… police chief must be fixed at an amount at least equal to that which the prior chief would have received had he or she not declined to receive increases pursuant to General Municipal Law, §207-m. This is in response to your …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 95-23
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (officer's statement based on … audited by the town comptroller, may, in determining the form of vouchers to be presented for audit, permit the … by the town officer whose action gave rise or origin to a claim to be based on that officer's review of documentation …
https://www.osc.ny.gov/legal-opinions/opinion-95-23DiNapoli: New York Jobs Top 9 Million, New Statewide High
… New York reached its highest employment level ever of more than 9 million jobs in 2014, after adding 538,000 … – the strongest growth since 2000 – and capped four years of steady gains. Job growth was uneven across the state, with … and western New York more than 9,400, during the period. Wage growth was strong on a statewide basis and above the …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-jobs-top-9-million-new-statewide-highOpinion 90-3
… and general town taxes levied within such town or village (see 1986 Opns St Comp No. 86-1, p 1). When a village elects … the sales tax revenue to which a city or town is entitled can be used to offset its county real property tax liability, … value partially exempt from county taxation pursuant to (i) [RPTL, §§458, 460 and 464], and (ii) such other sections …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Opinion 88-38
… is impermissible (McKinney's Consolidated Laws of NY, Book 1, Statutes §76). Further, we believe the rationale …
https://www.osc.ny.gov/legal-opinions/opinion-88-38DiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… will be capped at 2%, the same as last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearOversight of Career and Technical Education Programs in New York State Schools (Follow-Up)
… Objective To determine the extent of implementation of the seven … Career and technical education (CTE) programs (referred to in the past as vocational, occupational, or practical arts …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/oversight-career-and-technical-education-programs-new-york-state-schools-followOpinion 89-40
… any claim for actual lost wages must have attached to it a statement by the volunteer's "employer", presumably … a claim for actual lost wages to be accompanied by a statement by the volunteer's "employer" is to establish a … Thus, in the absence of a statutory definition or clear statement of legislative intent to the contrary, we believe …
https://www.osc.ny.gov/legal-opinions/opinion-89-40State Comptroller Thomas P. DiNapoli Statement on 2024 State of the State Address
… “With a new year and legislative session upon us, today’s State of … York’s spending is aligned with its revenues and focused on services that matter to New Yorkers. I’m pleased the governor and legislature followed my recommendation to increase the state’s rainy-day reserves, …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-2024-state-state-addressRockland County – Budget Review (B23-6-8)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8City of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)
… [ read complete report – pdf ] [ read complete 2021 report – pdf ] Purpose of … and eight elected aldermen. The Council is responsible for the overall management and oversight of City operations, … is the custodian of City money and is responsible for maintaining the City’s accounting records. Results of …
https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-f