Search
Opinion 91-1
… No. 10459/88; Walter v McClellan , 113 App Div 245, 99 NYS 78, affd 164 NY 605; 1976 Opns St Comp No. 76-34, …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections
… to ensure revenues are appropriately collected, accounted for, and transmitted to the State and regulatory oversight … aspects of gaming activity in New York and is responsible for overseeing three types of casinos in the State: … with gaming regulations and tribe/nation compacts. Costs for this oversight are to be collected from each casino. …
https://www.osc.ny.gov/state-agencies/audits/2020/01/10/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collectionsDiNapoli: State's Pandemic Response to Nursing Homes Hindered by Ill-Prepared State Agency
… in the audit. The response is included in the audit. Audits: Department of Health: Use, Collection, and Reporting of Infection Control Data Prior audits: Nursing Home Surveillance and Follow Up Audit …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-states-pandemic-response-nursing-homes-hindered-ill-prepared-state-agencyTown of Dover – Financial Activities (2013M-139)
… ensure that Town resources are adequately safeguarded. The Tax Collector did not deposit and remit tax payments within the timeframes required by law, and the … taxpayer money. Key Recommendations Remit real property tax payments to the Supervisor weekly until the Town warrants …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139DiNapoli: Local Sales Tax Collections Up 7% in First Quarter
… Local government sales tax collections in New York state totaled $5.5 billion in the first quarter of 2023, an increase of 7.1%, or nearly … P. DiNapoli. “Sales tax collections were quite strong in the first quarter,” DiNapoli said. “New York City’s …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-7-percent-first-quarterState Agencies Bulletin No. 953
… be used by agencies for internal record keeping purposes and is used by OSC to describe changes made to employee … Date field will automatically default to the date entered and the Sequence Number field will default to the next … The new comment should include the Comment Date and Sequence Number of the comment being changed. For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/953-changes-general-comments-page-payservOpen Book New York
… know how their tax dollars are spent. Without transparency in government, there cannot be accountability. His open data initiatives are a commitment to this belief. If you've ever wondered how much … Cannabis Tax Revenue New York State Adult-Use Cannabis Retail Dispensary Map Legislative Travel and Per Diem …
https://www.osc.ny.gov/open-book-new-yorkDiNapoli: Numbers of Homeless Population Doubled in New York
… Homelessness in New York state has grown sharply, more than doubling between January … 2023 to January 2024, more than four times the rest of the nation. The large spike was driven by New York City … announced affordable housing proposals in their recent 2025 policy addresses. The report also notes that New York …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-yorkOpinion 95-8
… actions. Specifically, you ask whether moneys realized through forfeiture and paid pursuant to sections 1349(2)(e) … officers are "claiming agents" (CPLR, §1310[11], [12]; see also Criminal Procedure Law, §1.20[34][c]). As a rule, … unit within the county (County Law, §351[1]; see also Kelly v McGee , 57 NY2d 522, 457 NYS2d 434) and is …
https://www.osc.ny.gov/legal-opinions/opinion-95-8Selected Performance Measures
… Database (NTD). The FTA uses this information as the basis for allocation of federal funding. In some instances, the FTA … defines a performance measure differently than the MTA. For example, the MTA generally considers ridership to be the … 156,493 as opposed to 247,780. LIRR and Metro-North use a model based on a 36-year-old survey of passenger travel …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresState Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Village of Odessa – … she earned and used leave that she was not entitled to and paid herself an unauthorized payment for unused leave totaling $13,293 when she left employment. The former clerk-treasurer also …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1XIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… This may occur if a Business Unit did not process an expense report with the correct expense type or taxable … years, the Business Unit should email the Office of the State Comptroller’s (OSC) Tax and Compliance Mailbox at TaxandCompliance@osc.ny.gov . The subject should indicate that the email is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsDiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… cost and enrollment pressures will subside in the Medicaid program. Increased tax rates on high-income earners will make …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reserves2005 Legislative Update and Reporting to the Justice Court Fund
2005 Legislative Update and Reporting to the Justice Court Fund
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/103105.pdfNYC Department of Education Response to the COVID-19 Pandemic
During the pandemic, the City had to develop and implement novel remote-learning protocols to continue educating students, and was later among the first major city districts in the nation to offer a return to in-person schooling.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2022.pdfOverview – Governmental Accounting Standards Board
Governmental Accounting Standards Board These standards ensure pension transparency and consistency of information across governments Overview
https://www.osc.ny.gov/retirement/employers/gasb/overviewDiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… in two private forest conservation programs receiving property tax exemptions of up to 80% for which they may be … some property owners are not living up to their end of the agreement,” DiNapoli said. “This audit raises questions about … are achieving their goal to improve private forest management. The tax benefits received are worth hundreds of …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-propertiesDiNapoli Audit Finds MTA Needs to Strengthen Extreme Weather Preparations
… DiNapoli’s audit found, however, that these agencies have not carried out a systemwide risk assessment — a … officials said they did not see a risk and had no plan to do an assessment, although some individual assessments were …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-audit-finds-mta-needs-strengthen-extreme-weather-preparationsDiNapoli: Former Village of Chatham Clerk-Treasurer Arrested for Stealing Funds From the Village
… premiums, causing the village to pay more than $4,000 to fund Henry’s health insurance. "Columbia County taxpayers …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-village-chatham-clerk-treasurer-arrested-stealing-funds-villageFuture Forward Internship Academy
… The online application for our Summer 2025 session is closed. For questions, contact … Tracks This paid academic and experiential program runs for 12 weeks (37.5 hours/week), offering up to 13 semester …
https://www.osc.ny.gov/jobs/interns