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Capital – 2021 Financial Condition Report
… up by $187.4 million (13.0 percent). The increase is largely attributable to: Certain economic development …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalOpinion 90-23
… BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE … village or school district to contract indebtedness ..." (NY Const, art 8, §12). Pursuant to this reservation of power, …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Fine Fire District – Board Oversight (2023M-81)
… financial activity and ensured appropriate records and reports were maintained. Key Findings District officials did … not: Ensure basic accounting records were maintained, it received written financial reports to manage operations or … records. Develop and adopt realistic budgets, hold public budget hearings, and develop and adopt written multiyear …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Cost-Saving Ideas: Legal Requirements
… local government to authorize the receipt of check images in lieu of cancelled checks. Banking Law Section 96-d allows a local government, in conjunction with a "bank, trust company or national bank," …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsOpinion 99-9
… of any municipality (General Municipal Law, §77-b[1][c]). We have previously concluded that, pursuant to section 77-b, … whether CLE credit is obtained. Under those circumstances, we believe a municipality may pay the attorney's expenses … if authorized under the city's charter. If the charter does not presently authorize the payment (compare, e.g., Town …
https://www.osc.ny.gov/legal-opinions/opinion-99-9State Comptroller DiNapoli Statement on MTA 2023 Budget
… New York State Comptroller Thomas P. DiNapoli released the … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetDiNapoli Halts $24 Million in Suspicious Tax Refunds
… 7,482 improper filings –an 18 percent rise from last year. To date, DiNapoli's office audited and approved 4.8 million … refund requests totaling $352.5 million are expected to be paid in the coming days. “Those who break the rules … “Tax cheats are continually coming up with new schemes to get money they aren’t entitled to. My office works …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsDiNapoli Releases Industry Sector Dashboards to Track NYC Economic Recovery
… New York State Comptroller Thomas P. DiNapoli today announced the launch of new online dashboards to track data for key industry … as positive developments.” The dashboards track various economic and fiscal aspects of the construction, office, …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-releases-industry-sector-dashboards-track-nyc-economic-recoveryOlean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… card, most of which funded his private HVAC business, Amazon purchases and payments to Verizon Wireless. He also … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentOversight of Pupil Transportation Services (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Oversight of Pupil … Key Finding Department officials made limited progress in addressing the issues we identified in the initial audit report. Of the initial report’s four …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followSelected Financial Management Practices
… and Gore Mountain Ski Centers, and the Olympic facilities in Lake Placid. In November 2012, it assumed management responsibility of the Belleayre Ski Area in Highmount, New York, from the New York State Department of …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesOpinion 90-24
… district corporation may, by resolution, delegate all or part of such powers and duties to the chief fiscal officer …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Opinion 98-20
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads … reasonably related to the functions to be performed and is in the best interest of the fire district. You ask whether a … If so, you ask whether a board of fire commissioners, in its discretion, may provide that newly-appointed members …
https://www.osc.ny.gov/legal-opinions/opinion-98-20DiNapoli: Former State Employee Arrested for Falsely Claiming She Never Received $4K Loan Check from New York State and Local Retirement System
… New York State Comptroller Thomas P. DiNapoli and the New … the check, Brady signed it over to an unrelated third-party purportedly to satisfy a debt. Brady then called NYSLRS …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-state-employee-arrested-falsely-claiming-she-never-received-4k-loan-check-new-yorkCounty of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… determine if host community fees were properly disbursed for the period July 1, 2015 through August 31, 2016. … corporations or individuals within or outside the County, for the purpose of receiving, treating and disposing of solid … the County Legislature. Budgeted operating appropriations for the 2016-17 fiscal year were approximately $6.1 million. …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andOpinion 93-7
… This opinion represents the views of the Office of the State Comptroller at the time … Bidding (service of legal process) GENERAL MUNICIPAL LAW, §103: A contract to engage the services of a firm to serve legal process is not exempt from competitive …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Agencies Travel Manual
The purpose of the Travel Manual is to help agencies, employees and certain public officials understand and apply the State’s travel rules and regulations and to provide instructions regarding reimbursement for expenses while in travel status.
https://www.osc.ny.gov/files/state-agencies/travel/pdf/agencies-travel-manual-attachment.pdfMedicaid Program – Claims Processing Activity April 1, 2022 Through September 30, 2022
… by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments … clinic, inpatient, and pharmacy claims that did not comply with Medicaid policies; and $555,731 was paid for maternity … 11 providers in the Medicaid program who were charged with or found guilty of crimes that violated laws or …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-claims-processing-activity-april-1-2022-through-september-30-2022DiNapoli Report Spotlights New York's Veterans
… of the approximately 890,000 veterans living in New York served during wartime, including 31 percent in the Vietnam War-era, according to a snapshot released … our freedom,” DiNapoli said. “Across the country and in our state, we’ll be forever indebted to our veterans for …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-report-spotlights-new-yorks-veteransMedicaid Program – Claims Processing Activity October 1, 2022 Through March 31, 2023
… by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments … $5.6 million was paid for claims that were billed with incorrect information pertaining to other health … care capitation, and clinic claims that did not comply with Medicaid policies; and $256,777 was paid for …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/medicaid-program-claims-processing-activity-october-1-2022-through-march-31-2023