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Identifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… Objective To determine if the New York City Administration for Children’s Services and the New York City Department of … Development identify, report on, and provide services for victims of child sex trafficking and those at risk of … covered the period from January 2017 through January 2022 for ACS and from January 2017 through September 2021 for …
https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-yorkNon-Revenue Service Vehicles and On-Rail Equipment
… (MTA) Long Island Rail Road (LIRR) maintains an inventory and consistently retires/disposes of its non-revenue service Highway Fleet Vehicles, and whether LIRR performs preventive maintenance on these vehicles and on-rail equipment and maintains an accurate inventory of …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentCUNY Bulletin No. CU-750
… increases for Plumbers, Supervisor Plumbers, Plumber’s Helper Thermostat Repairers and Supervisor Thermostat … in the titles of Plumber, Supervisor Plumber, Plumber’s Helper, Thermostat Repairer and Supervisor Thermostat … in the titles of Plumber, Supervisor Plumber, Plumber’s Helper, Thermostat Repairer and Supervisor Thermostat …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-750-cuny-retroactive-salary-rate-increases-plumbers-supervisorDiNapoli: Post-Pandemic Unemployment in NYC Persists for Some Demographic Groups
… of 5.6% in December was higher than the national rate of 4.4%, and even as employment continues to grow, unemployment … education and citizenship status. As of December 2025, leisure and hospitality, wholesale trade, other … and manufacturing have not regained their pre-pandemic level of employment compared to the same month in 2019, with …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-post-pandemic-unemployment-nyc-persists-some-demographic-groupsFacilitated Programs to Assist Small Businesses
… To determine whether the New York City Department of Small Business Services (SBS) provided available services under … SBS contracts with outside entities known as Industrial Business Service Providers (Industrial Providers) and Business Solutions Centers to support these programs and …
https://www.osc.ny.gov/state-agencies/audits/2026/04/10/facilitated-programs-assist-small-businessesState Agencies Bulletin No. 2273
… because the employee had use of the funds (constructive receipt). As a result, when an AC230 is received after the … Receives a Credit Letter the Following January OSC Receipt Prior To Deadline Mentioned Above YES YES YES YES NO NO OSC Receipt After Deadline Mentioned Above YES NO* NO* NO* YES …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2273-schedule-submitting-2024-year-end-returned-checksState Comptroller DiNapoli Releases Audits
… Renewal – Internal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs (2022-S-37) The Governor’s Office of Storm Recovery (GOSR), which operates within the Housing … federal funds used for recovery and rebuilding efforts in storm-affected municipalities across the state. Auditors …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… has generally established controls but is not conducting program and fire safety inspections for certified runaway and … Auditors found that 219 vehicles had 235 unresolved (open) recall notices. Most (201) had been open for over nine months. Office for People With …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Authority (MTA) - Staten Island Railway (SIR): Operational Training and Medical Assessments of Train Crews (Follow-Up) … problems identified in the initial audit. Department of Motor Vehicles (DMV): Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits-0NYS Comptroller DiNapoli: Wall Street's 2020 Bonuses Rose Amid Volatility
… according to annual estimates released today by New York State Comptroller Thomas P. DiNapoli. “Wall Street’s … a boom in underwriting activity, historically low interest rates, and surges in trading spurred by volatile markets,” … New York City’s securities industry will help shore up state and city budgets that are strained by steep declines in …
https://www.osc.ny.gov/press/releases/2021/03/nys-comptroller-dinapoli-wall-streets-2020-bonuses-rose-amid-volatilityDiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… potentially have their federal tax burden eliminated while childcare workers and home health aides who generally do not … billion of which was refundable. For taxpayers who pay for childcare, the nonrefundable credit as a share of these … for two or more, failing to address the rising cost of childcare for most families. The average cost of childcare …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
… and the states. Thomas P. DiNapoli State Comptroller Table of Contents Executive Summary The Balance of Payments … $0.91 $1.59 $1.51 $1.06 $1.06 Rank 49 47 46 48 49 44 38 39 43 Population shifts have occurred over the period … Quarterly Summary of State & Local Tax Revenue Tables - Table 3: State Tax Collections by State and Type of Tax . …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023Arts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… and industry leaders. PDF Version Highlights In 2019, New York City’s arts, entertainment and recreation sector … of firms and 70 percent of employment in the sector. A new federal relief package provides $15 billion nationally … for more Paycheck Protection Program loans through March. New York City has a world-renowned arts, entertainment and …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19New York State’s Aging Prison Population: Share of Older Adults Keeps Rising
… and services for older prisoners – Anthony A. Sterns et al., “The Growing Wave of Older Prisoners: A National Survey …
https://www.osc.ny.gov/reports/new-york-states-aging-prison-population-share-older-adults-keeps-risingNew York City Construction Industry Booming
… The construction industry in New York state has set employment … with New York City accounting for half of the state’s construction job gains since 2010, according to a report … DiNapoli. “While the nation has yet to recover all of the construction jobs it lost during the Great Recession, New …
https://www.osc.ny.gov/press/releases/2019/05/new-york-city-construction-industry-boomingComptroller DiNapoli Releases School Audits
… exceeded the amount deemed necessary to pay employees for accrued and unused sick and vacation leave time when they leave district employment by almost $178,000. The … District – Financial Condition (Suffolk County) Over a four-year period, the district consistently overestimated …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsOpinion 90-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … §5-524(4): A village board of trustees may permit claims against the village to be processed without either … Whether a village board of trustees which has established the office of auditor may …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 89-59
… raised by user charges (see 1988 Opns St Comp No. 88-30, p 56). Accordingly, we conclude that in the absence of a … issued for district purposes (1986 Opns St Comp No. 86-10, p 17; 23 Opns St Comp, 1967, p 305; 15 Opns St Comp, 1959, p …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 89-26
… The Act distinguishes between "municipalities" and "political subdivisions" for purposes of the financial … or other district (General Municipal Law, §800[4]). A "political subdivision" is defined to mean a county, city, … but does not require, the governing body of any "political subdivision" or any "municipality" which is not a …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 93-9
… whose benefit the act was enacted (see L 1975, ch 539, §2), without regard to whether the firefighters are members of … however, that at least one court has observed that the word "'relief' signifies the 'removal in whole or in part of … of financial aid for college attendance can constitute a form of "relief". Further, several courts have recognized, in …
https://www.osc.ny.gov/legal-opinions/opinion-93-9