Search
The Retail Sector in New York City: Recent Trends and the Impact of COVID-19
In 2019, New York City’s retail sector comprised 32,600 businesses that provided 344,600 jobs, paid $16 billion in total wages citywide, and contributed $55 billion in taxable sales to the City’s economy.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2021.pdfUncollected Penalties (Follow-Up) (2015-F-8)
The objective of our follow-up was to assess the extent of implementation, as of April 30, 2015, of the eight recommendations included in our initial audit report, Uncollected Penalties (Report 2012-S-69).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f8.pdfPhysical and Financial Conditions at Selected Mitchell-Lama Developments (Follow-Up) (2025-F-18)
To assess the extent of implementation of the seven recommendations included in our initial audit report, Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (Report 2022-S-46).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f18.pdfAwarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Awarding and Oversight of Statewide Interoperable Communications Grants (Report … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followLyndonville Central School District – Procurement and Claims Audit (2022M-144)
… officials did not ensure goods and services were procured in accordance with applicable statutes and/or District policy … Key Recommendations Ensure goods and services are procured in compliance with competitive bidding requirements and the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mDiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
… Syosset, for allegedly scamming at least 40 people – many seniors – out of more than $10 million in a Ponzi scheme. … scams are eventually detected under the watchful eye of law enforcement," said United States Postal Inspector …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigationOpinion 91-38
… unsuccessful bidder upon the proper return of a single set of the plans and specifications. If an unsuccessful bidder obtains more than one set of plans and specifications, the political subdivision … plans and specifications less the cost of reproducing the set, upon the proper return of all the additional sets. If a …
https://www.osc.ny.gov/legal-opinions/opinion-91-38Opinion 92-54
… obligations presently held by the bank, and the future sale of obligations by the town to the bank, unless one or … a depository is a "contract" for purposes of article 18 (see General Municipal Law, §800[2]). As a director and … have an "interest" in the bank's contracts with the town (see General Municipal Law, §800[2],[3][c],[d]). The interest …
https://www.osc.ny.gov/legal-opinions/opinion-92-54Deposit Central School District - Financial Condition (2018M-204)
Determine whether District officials took action to effectively manage the financial condition of the general and cafeteria funds
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204Local Government Ethics
… A.7669 (Magnarelli) – Relates to conflicts of interest of municipal officers and employers; codes of ethics and boards … Relates to conflicts of interest of municipal officers and employers codes of ethics and boards …
https://www.osc.ny.gov/legislation/local-government-ethics-0Cortland County - Financial Management and Reporting (2019M-162)
… the State Comptroller’s Office (OSC) 519 days late because of the condition of the records. Key Recommendations Fill key financial … identified in previous audits to ensure the accuracy of the accounting records. Update and/or develop policies and …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Appropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up)
… Determined by the New York State of Health System (Report 2014-S-4 ). Background The Department of Health (Department) … covered the period October 1, 2013 through October 1, 2014. We were unable to fully assess NYSOH controls over … Determined by the New York State of Health System (2014-S-4) …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/appropriateness-medicaid-eligibility-determined-new-york-state-health-system-followOpinion 91-7
… SERVICE -- Contracts (by town with fire department rescue squad) -- Fire Districts (when fire district may … service) VILLAGES -- Ambulance Service (authority of rescue squad to provide ambulance service outside village) … not, however, enter into such a contract with an emergency rescue and first aid squad of a fire department or fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-7DiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… nonprofits, and private partners, we will continue to fight for economic justice and equity in our borough.” “In …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesState Comptroller DiNapoli Releases State Audits
… still needed. Department of Motor Vehicles (DMV): Traffic Ticket Surcharges (Follow-Up) (2016-F-12) An initial audit … DMV consistently accounted for and reported all traffic ticket surcharge revenue. However, auditors identified …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-0Comptroller DiNapoli & A.G. Schneiderman Announce Indictment of Former Highway Superintendent in Public Corruption Case
… including a sitting state senator, a current member of the New York City Council, and elected officials from both parties across New York State,” said Attorney General Schneiderman. … spending is needed," said State Comptroller DiNapoli. "New Yorkers can rest assured that auditors and investigators …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-ag-schneiderman-announce-indictment-former-highway-superintendent-publicOpinion 90-11
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … compensation outside the context of collective bargaining, if overtime provisions of the federal Fair Labor Standards … St Comp, 1962, p 246; see also General Municipal Law, §92[1]). It is well-established under New York law, however, that …
https://www.osc.ny.gov/legal-opinions/opinion-90-11DiNapoli: Local Sales Tax Growth Slows
Local sales tax collections in 2014 suffered the slowest annual growth since the end of the 200809 recession according to a report issued today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-local-sales-tax-growth-slowsCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… Hauling and Divisible Load Overweight Permit Fees (Report 2014-S-52 ). About the Program The Department of …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followNew York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… York State Comptroller Thomas P. DiNapoli was selected for the Guglielmo Marconi Award, the highest award given by the Order Sons and Daughters of Italy in America. Prior … York State Comptroller Thomas P DiNapoli was selected for the Guglielmo Marconi Award the highest award given by the …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organization