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Opinion 88-22
… lands for certain other purposes than a project which does not (see 40 CFR 35.2030). You ask if, under these …
https://www.osc.ny.gov/legal-opinions/opinion-88-22DiNapoli: MTA Faces Worst Financial Crisis in History
… in its long history, with few viable options without federal funding to avoid cuts in service and staff, … or New York City, the MTA desperately needs an influx of federal funds or unheard of service cuts and workforce … months of the pandemic, the MTA received $4 billion in federal assistance. And it has budgeted for $3.9 billion in …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-mta-faces-worst-financial-crisis-historyOpinion 88-51
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … original condition and need not be undertaken annually or at shorter intervals. Where all moneys in a repair reserve … which repairs are of a type not recurring annually or at shorter intervals. The term "capital improvement" is …
https://www.osc.ny.gov/legal-opinions/opinion-88-51IX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… as outlined in 2 CFR 200.500 : The minimum threshold at which a Single Audit must be conducted is $750,000 or more … the General Services Administration (GSA) and can be found at SAM.gov . All Award recipients are required to prepare a … low risk Type A programs and High risk Type B programs. At a minimum, the auditor must audit all the following as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984Signal Maintenance, Inspections, and Testing
… inspection, and testing (MIT) of the equipment at their assigned section locations. As of April 2017, … within the subway system. Key Findings We sampled devices at four section locations (Pelham, Howard Beach, Compressors, … equipment within the required intervals. For example, at Howard Beach and Pelham, 450 of the 1,280 MIT activities …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingDiNapoli: Lax Oversight of Summer Jobs and After School Programs Provider Led to Contract Violations
… paid millions by New York City to provide summer jobs and after school programs for youth, violated its contract by charging parents … with DYCD worth $13.9 million to provide SYEP and COMPASS services from July 1, 2015 through Oct. 10, 2017. “We found …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-lax-oversight-summer-jobs-and-after-school-programs-provider-led-contract-violationsDiNapoli: State Faces Potential Budget Gaps
… gaps,” DiNapoli said. “New York’s rainy day reserves are at low levels compared to many states and the use of … payments, the report estimates such spending growth at 3.6 percent. The Enacted Budget Financial Plan relies on … higher-income taxpayers that is scheduled to expire at the end of 2017. Another $1.6 billion is from prepayments …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsDiNapoli Audit: Pre-K Special Education Provider Spent $2.5 Million in Unallowed Expenses
… so that they can recover the misspent funds.” Shared staff at Starting Point Services divided their hours between the … Financial Officer (CFO), but also employed a controller at a cost of $586,310. DiNapoli’s audit concluded that the … it pays to Starting Point. The full audit can be found at www.osc.state.ny.us/audits/allaudits/093016/14s64.pdf . …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-audit-pre-k-special-education-provider-spent-25-million-unallowed-expensesUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… (participating) providers who agree to accept payments, at rates established by United, to furnish medical services … United reimburses claims from non-participating providers at amounts that are generally higher (and often significantly … (LI Bone and Joint), a non-participating provider located at three sites in Suffolk County, New York (Southampton, …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpState Agencies Bulletin No. 171
… from gross income: The meals or lodging are provided at the employer's place of business, and The meals or lodging are provided at the employer's convenience, and For lodging, but not … the employer's convenience without charge to an employee at the employer's place of business, the value of such meals …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/171-increase-maintenance-rates-and-rules-determining-taxable-statusDiNapoli: MTA Budget Gaps Driven By Fare Revenue Drop
… In 2019, prior to the pandemic, fare revenue stood at $6.4 billion, or 42.1%, of the MTA’s total revenue. Today, … and 2025. However, the MTA would have to raise fares by at least 19% on top of these proposed increases to reach the … also found that if the MTA received subsidies in 2019 at the same rate as Boston’s Massachusetts Bay Transportation …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-mta-budget-gaps-driven-fare-revenue-dropEmployment Recovery Is Slow for New Yorkers with Disabilities
… New York in 2022, representing 6.7 percent of the working-age population. Nationally, about 7.9 percent of the … Have Been Derailed by COVID-19 , June 3, 2021, at … U.S. Bureau of Labor Statistics, Labor Force Statistics, at https://www.bls.gov/webapps/legacy/cpsatab6.htm . 3 In …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesDiNapoli Op-Ed in the NY Daily News Explains His Audit of the Former Governor's COVID Performance
… and emotionally. Part of that recovery is a reckoning with how we responded to it. My office’s recent audit examines how the state Department … to support health and safety inspections at nursing homes. I am urging our congressional representatives to support this …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-op-ed-ny-daily-news-explains-his-audit-former-governors-covid-performanceDiNapoli Calls on Major Corporations to Conduct Racial Equity Audits
… related to racial equity. The proposals were filed at Chipotle Mexican Grill , Dollar General Corp. , Dollar … and Match Group . The Fund has also refiled the proposal at Amazon.com , where 44% of shareholders supported it last … opportunities can put companies, and their shareholders, at risk. All five proposals call on the board of directors of …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-calls-major-corporations-conduct-racial-equity-auditsOpinion 91-56
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … hereafter created by this chapter shall terminate at the end of five years from the date of its creation if at the end of such period it has outstanding no liabilities ; …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Opinion 89-62
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Elections (signing multiple … such a prohibition. You ask whether a qualified voter may sign nominating petitions for different candidates for the … Laurelton Fire District … Whether a qualified voter may sign nominating petitions for different candidates for the …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Available Options – Police and Fire Plan
… the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon … for your lifetime. At your death, the unpaid balance of your accumulated annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated annuity savings contributions have been …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsAvailable Options – En-Con Police Officers Plan
… monthly retirement benefit. However, if you die after the full initial value amount has been paid out to you, no … benefit is payable to your beneficiary. Joint Allowance — Full* This option will provide you with a reduced monthly … will cease upon your death. Pop-Up/Joint Allowance — Full or Half* These options will provide you with a reduced …
https://www.osc.ny.gov/retirement/publications/1822/available-optionsAvailable Options – Basic Plan with Increased-Take-Home-Pay (ITHP)
… monthly retirement benefit. However, if you die after the full initial value amount has been paid out to you, no … benefit is payable to your beneficiary. Joint Allowance — Full* This option will provide you with a reduced monthly … will cease upon your death. Pop-Up/Joint Allowance — Full or Half* These options will provide you with a reduced …
https://www.osc.ny.gov/retirement/publications/1511/available-optionsDiNapoli, Stringer Lead Investors Calling on Olympic Sponsors to End Their Silence, Defend Russian LGBT Rights
… policies and practices to protect shareholder value is at the heart of the recently promulgated United Nations … Nathan Cummings Foundation, The Sustainability Group at Loring, Wolcott & Coolidge, Northstar Asset Management and … director of Social Research and Shareholder Advocacy at Clean Yield Management. “There is simply no justification …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-stringer-lead-investors-calling-olympic-sponsors-end-their-silence-defend-russian-lgbt