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Opinion 90-16
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts (member of county board of health retained by county health department) -- Medical Services (member of … health) GENERAL MUNICIPAL LAW, §§800(5), 801, 802(2)(e); PUBLIC HEALTH LAW, §§2(g), 343, 351: A member of a county …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Comptroller DiNapoli Releases Municipal Audits
… plan for the funding of and spending from reserves. In addition, the board transferred unavailable funds to its … and expended funds from reserves without adequate public notice; for example, transfers to reserves totaling … $46.6 million which is $4,136 above the limit established by law. Mottville Fire District – Budgeting and Financial …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsOpinion 96-2
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Taxes (authority of village to … ad valorem levy on benefited real property on behalf of a public library district created pursuant to a special act … act also provides for the library district to be governed by an elected board of trustees and for voter approval of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Kingston Housing Authority – Board Oversight (2020M-103)
… and bank reconciliations were not achieved. $6.51 million in disbursements and bank transfers were made without review or approval. $1,035 in management fees were incorrectly billed. Financial system … B includes our comment on an issue that was raised in the Authority’s response letter. …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Despite Progress, Pay Gap for Women Persists, March 2022
In 2020, women earned 83 cents to every dollar earned by men, a wage gap of more than $10,435 based on median earnings for men and women who worked full-time, as reported by the U.S. Census Bureau.
https://www.osc.ny.gov/files/reports/pdf/despite-progress-pay-gap-for-women-persists.pdfOpinion 91-64
… or statutory amendments that bear on the issues discussed in the opinion. [Edited for Publication] PUBLIC CONTRACTS -- Contracts Requiring Bidding (bus … inquiry regarding transportation contracts which were let by a school district during the 1989-1990 school year. It …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Opinion 92-31
… or statutory amendments that bear on the issues discussed in the opinion. ADVERTISING -- Municipal Advertising (no … newsletter) VILLAGE LAW, §4-412(1): A village, by local law, may provide for the publication and … its residents containing information including notices of public meetings, information as to the structure and function …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Report on the State Fiscal Year 2019-19 Enacted Budget | April 2018
The State Fiscal Year (SFY) 2018-19 Enacted Budget provides increased funding for education, health care, public transportation and other programs.
https://www.osc.ny.gov/files/reports/pdf/budget-enacted-2018-19.pdfDivision of Investigations: Complaint Form
DiNapoli encourages the public to help fight fraud and abuse. You can report allegations of fraud involving taxpayer money here.
https://www.osc.ny.gov/files/investigations/pdf/investigations-complaint-form.pdfAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Adaptive Solutions Multi Services, PLLC (Adaptive … a New York City-based proprietary organization authorized by SED to provide full- and half-day Special Class and … Tomorrow, Inc. (Our Children), that was owned and operated by the same individuals who own and operate Adaptive …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualRegistration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Registration and Enforcement of … businesses it regulates. Where facilities are found to be in violation of laws, rules, or regulations, the Department … be operating without a license. We also identified delays in the Department’s process for handling consumer complaints. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followDiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… prospect of significant aid from the federal government, in his review of the Executive Budget for State Fiscal Year … “One year after the first case of COVID-19 was confirmed in New York, we continue to suffer unimaginable losses. Too … released a preliminary analysis of the Executive Budget in January. His full analysis of the Executive Budget …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… $17.9 billion, according to a report released today by State Comptroller Thomas P. DiNapoli. "The state ended the … that General Fund reserves will decline to $2.9 billion by SFY 2021-22. Total tax receipts this year are projected at … Medicaid payments through the Department of Health. Calls by the President and some members of Congress for major …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… and disclosing uncollected tax revenues is included in Section 4.B - Tax Revenues of this Chapter. Leases - … and notes - This account includes receivables created by loan and note transactions reported by public benefit corporations. Other - This account includes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsDiNapoli Announces State Contract and Payment Actions for January 2017
… nearly 2 million payments worth nearly $9.9 billion in January. His office also rejected 196 contracts and … office averaged eight days for contract reviews in January and two days to audit payments. DiNapoli releases … $3.4 million with Tetra Tech Inc. for whale monitoring in the NYC Bight. $2.3 million to the Open Space Institute …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-announces-state-contract-and-payment-actions-january-2017Oversight of Sidewalk Sheds (Follow-Up)
… of implementation of the 15 recommendations included in our initial audit report, Oversight of Sidewalk Sheds … of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC … the Rules of the City of New York, and NYC Local Laws in order to promote the safety of all people who visit, live, …
https://www.osc.ny.gov/state-agencies/audits/2023/07/06/oversight-sidewalk-sheds-followDiNapoli: Wall St. Profits Return to Pre-Pandemic Levels
… Wall Street’s pandemic boom came to an end in 2022, with pretax, first half profits of $13.5 billion, down 56.3% from the $31 billion earned in the same period last year, according to State Comptroller … “The last two years of profits and bonuses fueled in part by the extraordinary federal response to the pandemic …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-wall-st-profits-return-pre-pandemic-levelsMembership Milestones for Police & Fire Retirement System (PFRS) Members
… If you are in the Police and Fire Retirement System (PFRS), no matter … Immediately upon joining the system, you are covered by certain job-related death and disability benefits. After … Eligible for an out-of-service death benefit, if you leave public employment and die prior to your retirement. With 20 …
https://www.osc.ny.gov/retirement/members/membership-milestones-police-fire-retirement-system-pfrs-membersDiNapoli: 90 School Districts in Fiscal Stress
… The second round of scoring designated 10 school districts in “significant fiscal stress,” 27 in “moderate fiscal stress” and 53 as “susceptible to fiscal … High-need rural districts in fiscal stress increased by nearly 3 percentage points; and Operating deficit was the …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressMedicaid Program – Claims Processing Activity April 1, 2021 Through September 30, 2021
… reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in … eMedNY computer system processes claims submitted by providers for services rendered to Medicaid-eligible … reasonably ensured that Medicaid claims were submitted by approved providers were processed in accordance with …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-claims-processing-activity-april-1-2021-through-september-30-2021