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Health, Safety, and Accessibility in District 75 Schools
… About the Program The DOE, the nation’s largest public school system, serves 1.1 million students at its more than … services through DOE’s District 75 – a special citywide school district that provides highly specialized … schools receive their services in individual school buildings or in special classes co-located with another …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsMental Health Education, Supports, and Services in Schools
… New York City Department of Education (DOE) is providing mental health instruction to students as required by law. In … extent to which DOE proactively ensures schools have the mental health supports and services they need, including mental health awareness training for school staff. Our audit …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsDiNapoli: MTA Faces Worst Financial Crisis in History
… The Metropolitan Transportation Authority (MTA) is facing the greatest crisis in its long history, with few … on the MTA’s finances . “The MTA’s financial condition is dire,” DiNapoli said. “With ridership down, debt burden … from. More than a reliable subway or commuter train ride is at stake. Washington needs to step up to help the MTA if …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-mta-faces-worst-financial-crisis-historyDiNapoli: 33 School Districts Reported in Fiscal Stress
… The report also noted that the Southern Tier was the only region with a decrease from the previous school fiscal …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-33-school-districts-reported-fiscal-stressDiNapoli: Local Sales Tax Collections Grew in 2025
… to 2019 period of recovery following the Great Recession and before the pandemic. “Local sales tax growth ticked up … tourism, including record average nightly hotel rates and solid Broadway attendance. Aggregate county collections … growth at 11.8%, followed by Yates (11%), Hamilton (10.9%) and Delaware (10.7%). Sullivan experienced the steepest …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-local-sales-tax-collections-grew-2025Opinion 2008-1
… no longer represent those views if, among other things, there have been subsequent court cases or statutory … with the not-for-profit entity. You ask whether there would be a conflict of interest under article 18 of the … or duties. Any contract willfully entered into in which there is a prohibited interest is null, void and wholly …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Local Sales Taxes in July-September 2021 Up 20 Percent Compared to Same Quarter in 2020 - New York City Collections Near 2019 Pre-Pandemic Levels
Local government sales tax collections totaled nearly $5.2 billion in the third quarter of 2021, up $861 million (20 percent) compared to the same period last year. Every region in the State, including New York City, experienced robust growth in sales tax revenue.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-taxes-up-20-percent-in-july-september-2021.pdfAvailability, Access and Affordability: Understanding Broadband Challenges in New York State
… mile” broadband services. More troubling is that more than 1 million New York households do not have access or a … by the 2009 federal American Recovery and Reinvestment Act (ARRA) to expand availability and adoption of broadband. … In December 2020, the federal Consolidated Appropriations Act of 2021, which included the $900 billion COVID-19 relief …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateOpinion 90-57
… program are set forth in General Municipal Law, §216. Subdivision 1 of section 216 provides that upon the … least sixty percent of the governing board of a "political subdivision" having control of the fire departments and fire … referendum of the eligible voters within "such political subdivision" to determine whether the governing board shall …
https://www.osc.ny.gov/legal-opinions/opinion-90-57DiNapoli Audit Finds Hundreds of Millions of Dollars in Medicaid Payments Went to Providers Not Enrolled in the Program
… managed care organizations made as much as $1.5 billion in improper and questionable payments to providers who did not appear to be enrolled in Medicaid. Generally, under federal and state law providers … managed care organizations made as much as $15 billion in improper and questionable payments to providers who did …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-audit-finds-hundreds-millions-dollars-medicaid-payments-went-providers-not-enrolled-programOpinion 89-15
… owned by the village fire department) VILLAGE LAW, §4-412: A village may not purchase liability insurance, nor agree to … of a fire district to purchase liability insurance to cover fire company vehicles). In addition, we have previously … Vale Fire Company, Inc. , 141 AD2d 509, 529 NYS2d 132; Cook v City of Geneva , 127 Misc 2d 261, 485 NYS2d 497; Cuddy …
https://www.osc.ny.gov/legal-opinions/opinion-89-15Opinion 91-9
… would be subject to a mandatory referendum. March 27, 1991 Linda S. Kingsley, Esq., First Ass't. Corp. Counsel City of …
https://www.osc.ny.gov/legal-opinions/opinion-91-9State Agencies Bulletin No. 1735.3
… based dues and the following: Code Description 400 CUNY 403(b) ROTH 403 Supplemental Ret Ann CUNY 404 SUNY 403(b) Plan 406 Strike/Discip Fine 409 CUNY Disciplinary Fine …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17353-minimum-wage-annual-employeesOpinion 96-4
… treasurer (Village Law, §4-408[1]) and may be invested only by the board of trustees or, if the board so delegates, … of the proceeds following the closing, we believe that the only purpose for paying an amount equal to the purchase price …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Arts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… package provides $15 billion nationally for shuttered live venues and $284 billion in funds for more Paycheck … because of the health risks associated with attendance at live events. Arts, entertainment and recreation has been the most …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Office of General Services – Capital Asset Management (2022-S-32) … but they did not appear in the SFS AM data. Empire State Development – Project Tracking Systems and Economic … reports. NYESS is also an employment network under the Social Security Administration’s (SSA) TTW program, a …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsMonitoring of Select Programs
… and CSE programs. For the 4 years of our audit period, only in 2017-18 did NYSOFA perform on-site evaluations for …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… Department of Health (DOH) is not adequately overseeing adult care facilities, risking the health and safety of … documentation to show critical problems were corrected. “Adult care facilities across the state have a responsibility … then vulnerable residents could be left at risk.” Adult care facilities are primarily home to the elderly who …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsDiNapoli: Too Many New Yorkers Still Without High-Speed Broadband Access
… an entire census block is served by broadband even if it only offers a connection of 25 Mbps service to one location …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-too-many-new-yorkers-still-without-high-speed-broadband-accessState Comptroller DiNapoli Releases Audits
… Insurance Program, administered by the Department of Civil Service (Civil Service). In accordance with Civil Service’s … to the Charge NY program, aimed to install 10,000 public electric vehicle charging stations in New York State by 2021. … for charger placement or use outreach efforts to encourage electric vehicle charger installation by its customers. The …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-audits