Search
Opinion 93-27
… townwide taxes within town outside village area) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(8); TAX LAW, §1262(c): When a … of sales tax is not a matter within a town's home rule authority (see Municipal Home Rule Law, §10[1][ii][a][8]; Town of Moreau v County of …
https://www.osc.ny.gov/legal-opinions/opinion-93-27DiNapoli: Syosset Man Sentenced for Role in $12 Million Ponzi Scheme
… P. DiNapoli. "Stealing the savings of senior citizens is unconscionable. I commend the work of District Attorney … Island, Brooklyn, Manhattan, Queens, Westchester; Norwalk, Conn; Jupiter, FL; Redlands, Calif; and South Carolina, North … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-syosset-man-sentenced-role-12-million-ponzi-schemeFocus on Identity Theft
… State Comptroller: Report allegations of fraud involving taxpayer money by calling the Fraud Hotline at 1-888-672-4555, by filing a complaint online , or … victims . NYS Department of State, Division of Consumer Protection: Resolves consumer complaints . … Comptroller …
https://www.osc.ny.gov/reports/focus-identity-theftSaratoga County – Financial Condition (2013M-235)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period January 1, 2010, … aid. The County’s 2013 budget for Maplewood Manor Nursing Home is approximately $26 million, funded primarily by …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235Improper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Follow-Up)
… Improper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Report 2018-S-65 ). About the Program The State’s Medicaid program offers …
https://www.osc.ny.gov/state-agencies/audits/2021/08/31/improper-fee-service-payments-services-covered-managed-long-term-care-plans-followOpinion 90-23
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE … 1, 1928 for such purpose, does not exceed $10,000,000 in the case of Buffalo and Rochester and $5,000,000 in the …
https://www.osc.ny.gov/legal-opinions/opinion-90-23VII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… normal system budget check processing and automatically post to the General Ledger with a source code of “FIC” . The … The FBIC process will determine which journal lines can post successfully and which are in error, and split the lines … by SFS during the regularly scheduled batch and will post once all lines are successful and all errors are cleared …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automationX.7.B Local Customers – X. Guide to Vendor/Customer Management
A Business Unit should use Local Customers to bill and track receivables and receipts from vendors who provide revenues to that Business Unit only and for which a revenue contract reviewed by the Office of the State Comptroller OSC is not required
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersOpinion 89-59
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … impositions of user fees and the levy of assessments the court in YMCA , supra , stated as follows: Because of certain … such costs are not raised by user charges (see 1988 Opns St Comp No. 88-30, p 56). Accordingly, we conclude that in …
https://www.osc.ny.gov/legal-opinions/opinion-89-59DiNapoli Releases Upper Manhattan Economic Snapshot
… The number of jobs, businesses and people living in Washington Heights and Inwood have reached record levels, but low household incomes and a shortage of affordable housing are challenges, according to an economic … still need to be addressed, including the growing need for affordable housing.” “I applaud State Comptroller DiNapoli …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-upper-manhattan-economic-snapshotNew York State Rent Relief Funding: Spotlight on New York City
… Spotlight on New York City August 2021 PDF Version Highlights New York State has the highest share of renter households in …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityOpinion 88-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … 83). A system of user fees may be established with varying rates to be charged to different classes of users related to …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Comptroller DiNapoli Releases School Audits
… agreement with its bank, district officials told us they do not have an agreement with the bank. They also did not …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsBroadband Availability, Access and Affordability in New York City
The shift to work and schooling from home during the height of the COVID-19 pandemic highlighted high-speed internet access as a household necessity countrywide, as well as across New York State.
https://www.osc.ny.gov/files/reports/pdf/report-20-2025.pdfImproper Episodic Payments to Home Health Providers (Follow-Up) (2018-F-2)
To determine the implementation status of the two recommendations made in our initial audit report, Improper Episodic Payments to Home Health Providers
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-18f2.pdfLife Skills Home Training Tutorial Program for Preschoolers, Inc. - Compliance With the Reimbursable Cost Manual
Preschoolers, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost Manual and the Consolidated Fiscal Reporting and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2020-S-37.pdfTaxable Travel
… Purpose We examined travel expenses a New York State Homes and Community Renewal (HCR) rent inspector … personal expenses appropriately. Background The employee’s official station was New York City, and all of his …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelMedicaid Program – Improper Payments for Ancillary Services Provided During Hospital Inpatient Admissions
… by Medicare. Enhance existing eMedNY edits or implement new edits to detect any improper claim for ancillary …
https://www.osc.ny.gov/state-agencies/audits/2014/04/03/medicaid-program-improper-payments-ancillary-services-provided-during-hospital-inpatientMedicaid Program – Oversight of Managed Long-Term Care Member Eligibility
… made improper Medicaid managed long-term care (MLTC) premium payments on behalf of ineligible enrollees. The audit covered …
https://www.osc.ny.gov/state-agencies/audits/2022/08/05/medicaid-program-oversight-managed-long-term-care-member-eligibilityHeat and Hot Water Complaints
… Preservation and Development (HPD) addresses heat and hot water complaints timely, issues notices of violation, and … of adequate heat and hot water. Insufficient heat can pose safety risks, especially for vulnerable populations, and the use of kitchen ovens and space heaters to address …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaints