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Physical Accessibility to Programs and Services (2025-MS-1)
… stairs. 1 According to the ADA Update: A Primer for State and Local Governments , “by the year 2030, … that meet their age-related physical needs.” 2 In New York State, almost 27 percent of adults, or about 4 million New … only and should not be construed as the Office of the State Comptroller (OSC) opining on the legality of any of the …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025-ms-1New York City Contract Spending Trends
New York City spent $22.7 billion on expense contracts in FY 2023 excluding contracts for COVID-19 and asylum seekers. This compares to $10.6 billion in FY 2010.
https://www.osc.ny.gov/files/reports/pdf/report-10-2025.pdfOpinion 90-47
… may reimburse a former town superintendent of highways for legal expenses incurred in defending a lawsuit brought … power to maintain the road and ability to use it for access to his own property. The lawsuit is in the process … under certain circumstances, to provide a legal defense for town "employees" by the town attorney or an attorney …
https://www.osc.ny.gov/legal-opinions/opinion-90-47DiNapoli: Transparency Needed as NYC Moves Forward with Difficult Budget Choices
… to substantial budget gaps fueled by escalating costs in the years ahead. However, the city’s ability to cut spending is limited to what it has … released today by State Comptroller Thomas P. DiNapoli. The report urges the city to use greater transparency for …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-transparency-needed-nyc-moves-forward-difficult-budget-choicesDiNapoli: State Needs to Ensure Timely Execution of Contracts with Not-For-Profits
… State agencies were late more than 77 percent of the time in approving contracts with not-for-profit … improvement from 2013 when contracts were late 87 percent of the time, a review of the trend for more than two decades indicates that late … State agencies were late more than 77 percent of the time in approving contracts with notforprofit …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-needs-ensure-timely-execution-contracts-not-profitsDiNapoli: Neighborhood Banks Helping Stabilize, Revitalize City Communities
… York state have been able to deposit $20 million in these banks that will help them serve residents and businesses in … financial service institutions to provide the neighborhood with basic banking needs. Reducing the number of unbanked and … for residents and local businesses to thrive." "Local banks are critical to the success of any community, and this …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-neighborhood-banks-helping-stabilize-revitalize-city-communitiesDiNapoli Analyzes Post-Pandemic Tourism Across NYS
… and hayrides, has grown in New York. There were 947 farms in 2022 earning over $55 million from agritourism. This was almost double the number of farms as well as more than triple the income from 2007. The Hudson Valley had the most farms with agritourism income in 2022, while the Finger Lakes …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysDue Dates for Your ROA – Understanding Your Responsibilities: Elected & Appointed Officials
… system must file a Record of Activities ROA by the due dates specified in the table …
https://www.osc.ny.gov/retirement/members/ea-officials/due-dates-your-roaDiNapoli: Local Sales Tax Collections Down for Third Quarter 2020
… the 27.1 percent decline we saw during the second quarter of this year,” DiNapoli said. “Still, collections are down, … are hurting.” New York City’s steep year-over-year decline of nearly 22 percent in sales tax revenue for the third … in local government collections. Nearly every other region of the state saw at least some increase over the third …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-local-sales-tax-collections-down-third-quarter-2020Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up) (2023-F-24)
To assess the extent of implementation of the six recommendations included in our initial audit report, Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Report 2019-S-72).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f24.pdfDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (2022-S-9) 180-Day Response
To determine whether tenants living in Mitchell-Lama developments supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR) are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s9-response.pdfImproper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (2020-S-61)
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment, prosthetics, orthotics, and supplies while recipients were residing in nursing homes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s61.pdfLong Island Rail Road: On-Time Performance by the Numbers (2023)
In 2023, the LIRR carried 65.2 million riders, a reduction of 25.9 million from levels last reached before the COVID-19 pandemic in 2019, when ridership reached 91.1 million passengers.
https://www.osc.ny.gov/files/reports/pdf/report-9-2025.pdfState Agencies Bulletin No. 1584
… Purpose To inform agencies of a change in the Maine income tax withholding rate. Affected Employees Employees who live and work in the … To inform agencies of a change in the Maine income tax withholding rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1584-july-2017-maine-tax-withholding-rate-changeState Agencies Bulletin No. 1507
… Purpose To notify agencies of changes to the Review Paycheck page in PayServ. Background … this check box. These changes have been added as part of the new uncashed payroll check outreach process. Paychecks … To notify agencies of changes to the Review Paycheck page in PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1507-changes-review-paycheckOpinion 97-26
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment … equipment purchased for use within a zone of assessment in other areas of fire district); (disposition of upon … fire district. (3) Unexpended moneys raised by taxation in a zone of assessment, and any property, the cost of which …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Opinion 96-6
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST-- Insurance … agency through which town's insurance placed) -- Interest in Contract (arising from general concern with overall … of the insurance agency, would not have an "interest" in the town's insurance contracts. The supervisor, however, …
https://www.osc.ny.gov/legal-opinions/opinion-96-6Norwich City School District - Fund Balance Management (2018M-198)
… Adopt realistic, structurally balanced budgets based on historical or known amounts and reduce the reliance on fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198EDSS - Procurement Record Help
… Limited Funding, Other. What information am I required to enter to create a new Procurement Record or to amend an existing Procurement Record? The required fields … FAQs related to the Procurement Record in the Electronic Documents …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-record-helpState Agencies Bulletin No. 1202
… of the NYS Empl ID as Empl ID in PayServ is scheduled for November 9 –12, 2012. Background SSN has been added as a …
https://www.osc.ny.gov/state-agencies/state-agencies/1202-changes-w-2-reprint-page-payserv