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Special Disability Benefits – Special 20- and 25-Year Plans

… Firefighters and police officers may be eligible for an accidental disability retirement benefit if you are permanently disabled because … or performance of duty disability retirement benefit. Your application(s) must be submitted while you are in service or …

https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefits

State Comptroller DiNapoli Releases Municipal Audits

… found complete and accurate accounting records were not maintained, the modified accrual basis of accounting was not used and interfund activity was not properly reported. As a result, the board could not …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1

State Comptroller DiNapoli Releases Municipal Audits

… property exemptions were not always properly applied for or supported. Of the 99 property tax exemptions that … totaling over $4.1 million were not properly applied for or supported. Property owners received $4,014 in 2019 town tax reductions for these unsupported exemptions. …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits

Cost-Saving Ideas: Evaluating Solid Waste Collection Options

… citizens must receive the highest quality of service for the lowest possible cost. To determine if your … evaluate these services to see if opportunities for cost savings exist. There are a number of ways to … funded by real property tax revenues, taxpayers may resist increases in their tax bills. Seeking Competition A local …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-options

DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year

… officials must remain fiscally cautious to stay under the cap as they prepare their budgets,” DiNapoli said. “The … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …

https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-year

Oversight of Runaway and Homeless Youth

… and the allocation of resources. OCFS is responsible for reviewing and approving all county Services Plans, and … and plans that do not warrant approval should be returned for revision. OCFS is also required to perform program and fire safety inspections annually for all certified RHY programs and facilities. OCFS staff …

https://www.osc.ny.gov/state-agencies/audits/2020/08/06/oversight-runaway-and-homeless-youth

Medicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims

… can be achieved by modifying the reimbursement methodology for Medicare Part C cost-sharing claims in accordance with … both Medicaid and Medicare. Medicare is the primary payer for medical services provided to these dual-eligible recipients. Medicaid typically pays for cost-sharing liabilities, which include Medicare …

https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claims

Village of Leicester – Financial Management (2025M-7)

… a result, officials maintained unrestricted fund balance in the general and water funds totaling $729,709 and … plans that would have assisted the Board and officials in developing and adopting realistic budgets and planning for … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …

https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7

Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program (Follow-Up)

… Objective To determine the extent of implementation of the three recommendations included in … According to the 2022 American Community Survey (ACS), in New York State, there were estimated to be over 1 million … services for and supports the employment goals of people with a disability. Its mission is to assist …

https://www.osc.ny.gov/state-agencies/audits/2023/09/27/adult-career-and-continuing-education-services-vocational-rehabilitation-supported

Opinion 2000-8

… health commissioner as partner with a member of a not-for-profit corporation providing home health care services to … health commissioner as partner with a member of a not-for-profit corporation providing home health care services to county) HEALTH AND HEALTH SERVICES -- Contracts for (home health care services) PUBLIC HEALTH LAW §352; …

https://www.osc.ny.gov/legal-opinions/opinion-2000-8

DiNapoli: Tax Cap Below Two Percent

… Property tax levy growth for local governments with fiscal years closing Dec. 31 will be capped at 1.56 percent for 2021, according to State Comptroller Thomas P. DiNapoli. … and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2 percent …

https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percent

Opinion 94-30

… that bear on the issues discussed in the opinion. [edited for publication] COUNTY CLERK -- Fees (amount of index fees … the CPLR required a county clerk to collect a fee of $100 for the assignment of an index number to an action pending in … omnibus revenue bill enacted to balance the State budget for fiscal year 1990-91 and increased general fund revenues …

https://www.osc.ny.gov/legal-opinions/opinion-94-30

City of Yonkers - Budget Review (B21-6-7)

… and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are reasonable. Background The … of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7

City of Troy – Budget Review (B21-5-10)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2021 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …

https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10

DiNapoli: Investors Expand Corporate Disclosure of Political Spending

… communications," payments to any trade associations used for political purposes, and payments made to any organization … will respond to shareholders’ overwhelming desire for disclosure and take the appropriate steps." The Fund’s …

https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spending

Response to Human Trafficking (2023-S-31)

To determine whether the Office of Temporary and Disability Assistance (OTDA) is overseeing contracted Providers (Providers) and Local Districts of Social Services (Local Districts) to ensure adequate services are being provided to victims of human trafficking (survivors).

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s31.pdf

State Comptroller DiNapoli Releases School District Audits

… County) The district did not have adequate systems in place to verify that textbooks purchased for and loaned to nonpublic schools were only provided to … the district did not have systems in place to account for textbooks purchased for and loaned to nonpublic school …

https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-audits

NYSLRS Record of Activities - Elected and Appointed Officials

This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA). The purpose of an ROA is to establish an Official’s

https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-record-of-activities-2-1-23.pdf