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Selected Financial Management Practices
… Purpose To determine whether the New York State Olympic Regional … (DEC). The Public Authorities Law requires ORDA to develop and implement a plan to maximize year-round utilization of its facilities for … To determine whether the New York State Olympic Regional …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesDiNapoli: Owner and Employee of Medical Transport Company Arrested for Defrauding Medicaid
… schemed to cheat the Medicaid program and diverted money meant to provide healthcare for New Yorkers in need … charging him with health care fraud, grand larceny, money laundering, medical assistance provider prohibited …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaidTown of Lockport – Building Permit Fee Collections (2025M-56)
… Inspector (Inspector) properly manage building permit fee collections? Audit Period January 1, 2023 – June 18, 2024 … rules and regulations and establishes building permit fee (permit fee) amounts which vary based on property type and the nature … The Inspector did not properly manage permit fee collections The Inspector did not always apply the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56Opinion 99-14
… PUBLIC CONTRACTS -- Contracts Requiring Bidding (removal and retention by the contractor of underground tanks … agreement by a town on behalf of a water district for the removal and retention by the contractor of underground water … the tanks and equipment exchanged as consideration for the removal work constitutes an indirect expenditure for purposes …
https://www.osc.ny.gov/legal-opinions/opinion-99-14DiNapoli: Fiscal Stress Down Slightly in Villages
… year. The village of Amityville in Suffolk County is the only village to be designated as fiscally stressed in all …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-fiscal-stress-down-slightly-villagesHealth and Safety of Children in Foster Care
… the health and safety of the children placed in foster care. The audit covers New York City children who were in foster care during the period of July 1, 2014 through August 31, … of New York City children who have been placed in foster care – voluntarily or involuntarily. In foster care, the …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/health-and-safety-children-foster-careLocal Government – 2023 Financial Condition Report
… property tax revenues are the largest source of revenue for local governments. In local fiscal years ending (LFY) in 2021, property taxes accounted for $38.1 billion, or 42.1 percent, of total revenue ($90.5 billion) for local governments outside of New York City. School …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… of motor vehicles registered in New York possess adequate insurance coverage, or are financially secure, to compensate persons … Bridge and Highway Safety Program, the Compulsory Insurance Services Program, and the Accident Prevention …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityNew York Institute for Special Education – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by the New York Institute for Special Education Institute on its Consolidated Fiscal Reports CFRs were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the State Education Departments
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-674
… Recruitment/Retention Initiative (RRI) monies are eligible only for an increase to the base salary of their position. … in REM positions (HEO/Asst Admin (016855) are eligible only for an increase to the base salary. This jobcode will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-674-2018-2020-professional-staff-congress-psc-retroactiveCincinnatus Fire District – Board Oversight (2025M-77)
… [read complete report – audit] Audit Objective Did the Cincinnatus Fire District (District) Board of Fire Commissioners (Board) … Period January 1, 2023 – October 31, 2024. We extended the audit period to March 18, 2025 to review training … Did the Cincinnatus Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77DiNapoli Statement on the Election of John Flanagan as Leader of the New York State Senate
… entrusted to government by the public. I congratulate Senator Flanagan and stand ready to assist the Senate …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-statement-election-john-flanagan-leader-new-york-state-senateDiNapoli Calls on Major Corporations to Conduct Racial Equity Audits
… corporations pledged to fight against racial injustice. Many companies have taken steps to back their promises, but … on civil rights, equity, diversity and inclusion, and how they affect the company’s business. The proposal was … and hiring related lawsuits and published reports alleging employees have been subjected to unsafe work conditions. A …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-calls-major-corporations-conduct-racial-equity-auditsState Agencies Bulletin No. 1659
… qualified moving expense reimbursements from employee’s income and the creation of a new Earnings Code that should be … the 5 pay periods. OSC will report the moving expense as income on the employee’s 2018 Form W-2. Agency Actions Agency … Tax Information The TMV payment is supplemental taxable income and will be included in the employee’s taxable gross …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1659-tax-withholding-moving-expenses-tax-year-2018Local Sales Tax Collections Improve in 2015
Total local sales tax collections in New York State grew by $552 million, or 3.6 percent, from 2014 to 2015 This was stronger than the 3.0 percent increase
https://www.osc.ny.gov/files/local-government/publications/pdf/salestaxcollections0216.pdfXIX.6.D Reporting – XIX. Project Costing (PCIP)
… Agencies will be able to report on the costs against each funding source even though the … its capabilities. Federal grant reporting will be based on the relationship of a Project/Activity to a Customer … Listing in SFS Coach is updated to include information on the NYGR0210 Report. Navigation: Grants > Interactive …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingDiNapoli: Public Authorities Borrow and Spend Billions With Limited Transparency, Accountability
… of $13,487 for every resident in the state, according to a report issued today by New York State Comptroller Thomas … outside the traditional checks and balances that apply to state agencies,” DiNapoli said. “Some of these entities … eight interstate or international authorities, according to DiNapoli’s report. Public authorities generally are not …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-public-authorities-borrow-and-spend-billions-limited-transparency-accountabilityDiNapoli: Investment in Rochester Company Returns $6.7 Million to State Pension Fund
… a range of telecommunications and other services for residential and business clients. The company, founded in … portfolio of public and private equities, fixed income, real estate and alternative instruments and has consistently been …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-investment-rochester-company-returns-67-million-state-pension-fundOpinion 88-6
… and Social Security Law. Section 113(a) prohibits municipalities from establishing a local retirement system … Whether a defined contribution pension plan prohibits municipalities from establishing a local retirement system …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Annual Performance Report on New York State’s Industrial Development Agencies IDAs Fiscal Year Ending 2016
Annual Performance Report on New York State’s Industrial Development Agencies IDAs Fiscal Year Ending 2016
https://www.osc.ny.gov/files/local-government/publications/pdf/ida-performance.pdf