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GASB Statement 87, Leases
… or Lease that continues into a holdover period until a new lease is signed. Fiscal Funding Clause Fiscal funding or … including costs to terminate an existing lease and sign a new one. Types of costs include negotiation costs, relocation … the past 10 years was used for over 500 hours per year. A new construction project requires double the amount of …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesDiNapoli: Financial Viability of OTBs in Jeopardy
… lotteries, nine racing tracks in the state offering video lottery terminals (VLTs), five Native American casinos offering slot machines and table games, casinos in neighboring Connecticut, New Jersey and …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-financial-viability-otbs-jeopardyDiNapoli: Gaming Revenue Plays Increasing Role In State Budget
… $36 billion in SFY 2012-13, including the amount spent at video lottery terminals (VLT), racetracks and off-track … centers (OTB), as well as what was spent on Lottery games such as scratch-off or Quick Draw tickets. “Every day, …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-gaming-revenue-plays-increasing-role-state-budgetOpinion 92-14
… Corp. , 203 Misc 649, 123 NYS2d 642, (City Court, City of New York, 1952), the court stated that: These six subdivisions …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third Party Health Insurance (2020-S-39) 180-Day Response
To determine whether Medicaid overpayments for pharmacy services on behalf of managed care recipients who had third-party health insurance were appropriately recovered.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s39-response.pdfDiNapoli Audit Highlights Need for Better Compliance with School Violence Reporting Law
… year as well as details about the incidents. DiNapoli’s auditors reviewed incident records for seven schools outside of New York City for the 2011-12 school year, identifying a total of …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audit-highlights-need-better-compliance-school-violence-reporting-lawInvestigation of Housing Discrimination Complaints
… estate brokers, and/or agents refuse to sell or negotiate for the sale, lease, or rent of housing accommodations based … Urban Development (HUD) Fair Housing Assistance Program, for which DHR provides a variety of fair housing … HUD refers housing discrimination complaints to DHR for investigation. Additionally, if the basis for a housing …
https://www.osc.ny.gov/state-agencies/audits/2024/10/15/investigation-housing-discrimination-complaintsIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… pursuant to State Finance Law §102. Assessments 31101 Yes Business Annual assessments collected from regulated businesses (e.g. Banks, Insurance). 31111 Yes Public Utilities Annual assessments collected from … HCRA Resources Fund pursuant to Public Health Law. 31131 Yes Other Assessments Any assessments collected by a state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsSex Offender Registration - Mount Vernon City Police Department (S9-14-20)
Determine if local law enforcement agencies (Departments) took action to help enforce the State’s Sex Offender Registration Act (SORA) for the period January 1, 2008 through January 22, 2014.
https://www.osc.ny.gov/files/local-government/audits/2014/pdf/mount-vernon-city-police-s9-14-20.pdfSex Offender Registration - St. Lawrence County Sheriff Office (S9-14-25)
Determine if local law enforcement agencies (Departments) took action to help enforce the State’s Sex Offender Registration Act (SORA) for the period January 1, 2008 through January 22, 2014.
https://www.osc.ny.gov/files/local-government/audits/2014/pdf/st-lawrence-county-sheriff-s9-14-25.pdfUnified Court System Bulletin No. UCS-266.2
… or otherwise changed. To ensure that all actions taken in PayServ regarding union membership and union dues … to initiate, discontinue and modify the payroll deduction in PayServ for those unions that do not currently submit … consistent with payroll processing requirements. In most cases, the transaction will be processed in the next …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2662-updated-procedures-initiating-or-terminating-payrollComptroller DiNapoli Releases Municipal Audits
… reports. In addition, collections for clerk fees and real property taxes were not physically secured prior to deposit, …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli & Schneiderman Reach $10.75 Million Oil Spill Settlement With ExxonMobil
… State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced a $10.75 million settlement with Exxon Mobil Corporation and ExxonMobil Oil Corporation, individually and as successors-in-interest to Mobil Oil Corporation and …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-schneiderman-reach-1075-million-oil-spill-settlement-exxonmobilXII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… Financial System (SFS). Process and Document Preparation: Online Business Units Business Units should only use the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-stylePublic Authorities
… Authorities Reporting Information System (PARIS) is the online reporting system that allows public authorities to …
https://www.osc.ny.gov/public-authoritiesIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City (2021-N-2)
To determine if the New York City Administration for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and provide services for victims of child sex trafficking and those at risk of child sex trafficking.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21n2.pdfIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City (2021-N-2) 180-Day Response
To determine if the New York City Administration for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and provide services for victims of child sex trafficking and those at risk of child sex trafficking.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21n2-response1.pdfOpinion 88-55
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-88-55DiNapoli: Capital Planning Problems Persist at NYRA
… Problems with capital planning remain for the New York Racing Association (NYRA) years after a reorganization that was …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraDiNapoli Says Wall Street May Still Have a Good Year Given Strong Start
… click here: www.osc.state.ny.us/osdc/rpt5-2016.pdf A video on DiNapoli's 2015 Wall Street report is available here …
https://www.osc.ny.gov/press/releases/0215/10/dinapoli-says-wall-street-may-still-have-good-year-given-strong-start