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Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances (2017-S-2)
To determine if the State Commission of Correction (Commission) is fulfilling its responsibilities for the oversight of correctional facilities and for...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s2.pdfLocal Sales Tax Collections, First Half 2014 Compared to First Half 2015
Local Sales Tax Collections, First Half 2014 Compared to First Half 2015
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollectiontable0715.pdfHow to Apply for Exclusion of Sewer Debt from Municipal Debt Limits
How to Apply for Exclusion of Sewer Debt from Municipal Debt Limits
https://www.osc.ny.gov/files/local-government/publications/pdf/12410sewer.pdfDiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… in the audit reports. “These audits highlighted what is both right and wrong with IDAs in our state,” said DiNapoli. “Too many communities … that were reviewed contained recapture provisions. For example, one business received more than $600,000 in tax …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataArts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… the arts, entertainment and recreation sector. From 2009 to 2019, employment in the sector grew by 42 percent, faster … Park City / Greenwich Village / Soho 7,481 8% 64% Upper East Side 4,100 4% 68% Murray Hill / Gramercy / Stuyvesant … 1,727 1.3 43.9 50.4 0.0 0.0 42.7 26 0.6 Borough Park / Kensington / Ocean Parkway 1,681 1.3 12.4 95.1 4.9 0.0 0.0 27 …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19DiNapoli: Fiscal Stress Down Slightly in Villages
… villages listed in “moderate fiscal stress” were: Cherry Creek (Chautauqua); Gowanda (Cattaraugus); Akron (Erie) and …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-fiscal-stress-down-slightly-villagesDiNapoli: Loss of Federal Deductions in Trump Tax Plan Could Hurt New York's Middle Class Taxpayers
… changes to the federal tax code being considered by the President and Congress would have significant implications … Yorkers, including the elimination of the more than $67 billion in state and local tax deductions reported by New … DiNapoli said. "There is a distinct possibility that President Trump's plan will hurt New York's middle class …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-loss-federal-deductions-trump-tax-plan-could-hurt-new-yorks-middle-class-taxpayersDiNapoli: State Missing Out on Millions in Medicare Payments for Kidney Patients
… over a six-year period if it had helped Medicaid patients with end stage renal disease (ESRD) who meet certain … for counties and New York City. "New Yorkers dealing with kidney failure and struggling with day-to-day life should be informed of their Medicare …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-state-missing-out-millions-medicare-payments-kidney-patientsState Will Save Millions After Audit Uncovers Unnecessary Medicaid Transportation Costs
… New York state's Medicaid program is expected to save $7.6 million over the next five years as … after an audit found it had incorrectly paid contractors for transportation management services it shouldn't have, … are not enrolled as Medicaid providers. DOH's response is included in the audit. Read the report , or go to: …
https://www.osc.ny.gov/press/releases/2017/12/state-will-save-millions-after-audit-uncovers-unnecessary-medicaid-transportation-costsOpinion 92-30
… of not-for-profit agencies) -- Exceptions (contracts with not-for-profit agencies) GENERAL MUNICIPAL LAW, §§801, … serving as members of boards of not-for-profit agencies with which the county contracts since such a prohibition would be inconsistent with General Municipal Law, §802(1)(f), but may prohibit …
https://www.osc.ny.gov/legal-opinions/opinion-92-30State Comptroller DiNapoli Statement on Enacted State Budget
… was late and provided no opportunity for public review of the details. The budget does not include needed reforms to … accountability and transparency. Hopefully before the end of session, the procurement reforms my office has advanced … heightened risks to federal aid, a clear understanding of the impact of spending, revenue and policy decisions in …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-statement-enacted-state-budgetSouthwestern Central School District – Claims Audit (2025M-34)
… the Southwestern Central School District (District) Board of Education’s (Board) appointed claims auditor properly … – January 22, 2024 Understanding the Program The audit of claims is often the last line of defense for preventing unauthorized, improper or … did not properly audit all claims prior to payment Of the 1467 claims totaling $242 million we reviewed 266 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34DiNapoli: Pennsylvania Man Who Impersonated Deceased Father to Steal $194K in NYS Pension and Social Security Payments Sentenced to 5 Years in Prison
… Comptroller Thomas P. DiNapoli, the United States Attorney for the Eastern District of Pennsylvania Jacqueline C. … benefits intended for his deceased father. His behavior is unacceptable, and this sentence holds him accountable for his criminal actions,” Ennis said. “I thank our law enforcement partners and the New York State …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-pennsylvania-man-who-impersonated-deceased-father-steal-194k-nys-pension-and-social-securityState Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District To Support Community Banking in South Bronx
… to our underserved, but highly deserving, communities, and real estate ownership, investment, and development with a …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newReview of the Financial Plan of the City of New York, December 2021
On November 30, 2021, the City released its seventh budgetary update since the COVID-19 pandemic began, its modified November 2021 financial plan. The City’s finances have experienced considerable fluctuation throughout this time, fueled by volatility in everything from employment to federal aid.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-16-2022.pdfDiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… billion surplus from last fiscal year and $1.7 billion in savings from the city’s Program to Eliminate the Gap (PEG) … for city fiscal year (FY) 2024, despite $2.9 billion in costs in FY 2024 to address the influx of asylum seekers. However, … A $55 billion surplus from last fiscal year and $17 billion in savings from the citys Program to Eliminate the Gap PEG …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… Recent Trends and the Impact of COVID-19 December 2020 PDF Version Highlights … notably, nonstore retailers. Nonstore retailers, including online retailers, have experienced the most growth in taxable … The COVID19 pandemic has affected the retail trade sector …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19DiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… with law enforcement, she has been held accountable for her actions and must repay the money she stole. My thanks … Police for their work with my office to ensure justice is served.” “The defendant’s actions represent a misuse of … servants who dedicated their careers to their communities. I appreciate the thorough work of the State Comptroller’s …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullState Education Department Examination of Payments to Tough Man, Inc.
… and T816040 to Tough Man Inc. (Tough Man). The objectives of our examination were to determine whether funds were used … exceeded program revenues as required under the terms of the contracts. Background Tough Man is a not-for-profit … and funding from other sources. For a complete copy of Report 2018-BSE2-001, click here . …
https://www.osc.ny.gov/state-agencies/audits/2019/03/01/state-education-department-examination-payments-tough-man-incAssociation to Benefit Children – Compliance With the Reimbursable Cost Manual
… a not-for-profit State-approved private school established in 1986. ABC is approved by SED to operate preschool Special Class in an Integrated Setting half-day classes (program 9165) and … three and five years of age with learning disabilities in the cost-based programs. Although ABC has seven locations, …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manual