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Assessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
… Objective To ascertain the total expenses that the Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program (Program) for the 3 State … subdivisions of the State. Sections 151 and 50(5) of the Workers’ Compensation Law require that the Board and the …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedDiNapoli: Wall St. 2021 Profits near Record Levels
Wall Streets run of prosperity extended into the first half of 2021 with $31 billion in pretax earnings beating 2020s outsized first half profits of $276 billion even as job losses accelerated in New York Citys securities industry according to State Comptroller DiNapolis annual report
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-wall-st-2021-profits-near-record-levelsDiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… New York City’s revenues from water and sewer charges, fines and forfeitures, licenses … reached an estimated $6.7 billion in fiscal year (FY) 2025, 11% higher than in FY 2019, and weaker than the 29% … revenues comprised an estimated 8% of revenues from city funds in FY 2025. Economic Activity Fuels Weakness …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicDiNapoli: System Glitch Left Too Many NYC Heat & Hot Water Complaints Ignored
… hot water is a hazard that is supposed to be addressed in 24 hours, but the city’s Department of Housing Preservation … from Oct. 1 to May 31 – the “Heat Season” – and hot water 24 hours a day. Tenant complaints about lack of adequate heat … made in FY 2018 and 533 complaints made in FY 2019. For 24 of the 25 buildings, the complaints were incorrectly …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-system-glitch-left-too-many-nyc-heat-hot-water-complaints-ignoredAssessing the Targeting of the Federal Coronavirus Relief Fund
In March and April 2020, Congress passed four stimulus bills to address the COVID-19 pandemic’s impact on the public health system and the economy.
https://www.osc.ny.gov/files/reports/osdc/pdf/covid-19-relief-funds.pdfOpinion 98-13
… This opinion represents the views of the Office of the State Comptroller at the time it was … under the Education Law, may construct a building to house and display works of art, objects of special character … the town may expend its moneys to construct a building to house the museum and may annually raise taxes to fund such a …
https://www.osc.ny.gov/legal-opinions/opinion-98-13IV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… a final judgment issued by a court, a settlement agreement reached by an agency and another party while a … proceeding, or proceeding under a collective bargaining agreement is pending, or a settlement agreement reached by an agency and another party without any …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesOpinion 2010-1
… or statutory amendments that bear on the issues discussed in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of to fund the purchase of a portion of a … Whether monies held in a park land trust fund pursuant to village law may be expended …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Environment, Energy and Agriculture – 2022 Financial Condition Report
… or smog. Sulfur dioxide is a precursor of particulate formation in the atmosphere and of acid rain. Total emissions …
https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agricultureOpinion 90-51
… certain activities in relation to the county's proposed installation and implementation of an "E911" system. You … provide the E911 system, as well as line charges and installation costs, are intended to be included within the … certain activities in relation to the countys proposed installation and implementation of an E911 system …
https://www.osc.ny.gov/legal-opinions/opinion-90-51DiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… The City of Corning, home to a Fortune 500 company and … as a regional hub for art and culture, has avoided many of the challenges faced by other upstate communities in recent … The City of Corning home to a Fortune 500 company and serving …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-pictureRecommendations Regarding the Draft Report on the Establishment of a Public Power Model for the Operation of the Long Island Power Authority (LIPA)
Section 83-n of the Legislative Law established the Legislative Commission on the Future of the Long Island Power Authority (LIPA).
https://www.osc.ny.gov/files/reports/pdf/recommendations-for-lipa-draft-report.pdfProgram Oversight and Monitoring of the Maximus Contract for the New York State of Health (Insurance Marketplace) Customer Service Center
… Purpose To determine whether the Department of Health (Department) is providing sufficient oversight to ensure that Maximus is implementing the contract deliverables and meeting specified performance … To determine whether the Department of Health Department is providing sufficient …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/program-oversight-and-monitoring-maximus-contract-new-york-state-health-insuranceFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… (FFI) tax, which totaled $12,332 in the 2013 fiscal year. Key Findings The Board did not establish adequate … an annual report to OSC since at least the 2009 fiscal year. Key Recommendations Investigate the questionable …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsOpinion 91-55
… Law, §123.00[g]). The Comptroller is then required to make a determination as to the extent to which any such … improvement. It has been held that "[d]epreciation expense does not represent an actual expenditure of money ... but is … been held that "[d]epreciation is a mere book figure which does not either reduce the actual dollar income ... or …
https://www.osc.ny.gov/legal-opinions/opinion-91-55State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsNY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… New York state has a new savings plan, called the New York Achieving a Better Life Experience ( NY ABLE ) program, designed to help individuals with disabilities maintain their health, … families and individuals with a secure and practical way to save and invest funds without jeopardizing their …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsTracking the Return: The Tourism Industry in New York City
Domestic visitors reached 50.6 million in 2023, up 7 percent from 2022 but still down 4.7 percent from 2019. Domestic visitors that travel for leisure have driven the overall return of visitors to New York City.
https://www.osc.ny.gov/files/reports/pdf/report-04-2025.pdfMaximizing the Benefits of the Travel and Expense Report Builder
Presentation from 2019 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2019-systems-presentation-3.pdfThe Restaurant Industry in New York City: Tracking the Recovery
The Restaurant Industry in New York City: Tracking the Recovery
https://www.osc.ny.gov/files/reports/osdc/pdf/nyc-restaurant-industry-final.pdf