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The Impact of Federal Aid on New York’s Local Governments
The Impact of Federal Aid on New York’s Local Governments
https://www.osc.ny.gov/files/local-government/publications/pdf/federal-aid-impact.pdfThree Years of the Tax Cap – Impact on School Districts
Three Years of the Tax Cap – Impact on School Districts
https://www.osc.ny.gov/files/local-government/publications/pdf/schooldistricttaxcap0215.pdfState Budget Delay: Impact on Local Governments and School Districts
State Budget Delay: Impact on Local Governments and School Districts
https://www.osc.ny.gov/files/local-government/publications/pdf/0510snapshot.pdfAccounting and Reporting Update Focusing on GASB Statements 84 & 87
Print out presentation to follow along with the webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/gasb-84-and-87-03-18-20.pdfOpinion 90-14
… or attorney in lieu of reimbursing the town. There is no express authority in the Town Law for a town to impose … however, the courts generally have held that there is implied authority to impose reasonable fees to carry out zoning and planning regulatory measures (see, e.g., Jewish Reconstructionist Synagogue of the North Shore, Inc. v …
https://www.osc.ny.gov/legal-opinions/opinion-90-14Patient Safety Center Activities and Handling of Revenues (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Patient Safety Center Activities … was named after Lisa Smart, a 30-year-old woman who died in 1997 as a result of a medical error introduced during … goals, best practices, and reporting of adverse events in office-based surgery. The Department is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/patient-safety-center-activities-and-handling-revenues-followUse of Federal Funding for Election Technology and Security (Follow-Up)
… one recommendation included in our initial audit report, Use of Federal Funding for Election Technology and Security (Report 2020-S-18 ). … one recommendation included in our initial audit report Use of Federal Funding for Election Technology and Security …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/use-federal-funding-election-technology-and-security-followDiNapoli Releases Executive Budget Report
… the finances of New York households. The Executive Budget does not include any contingency measures for any potentially … state-sourced funding to maintain services; however, it does not have the taxing capacity to replace federal spending … and personal income taxes. While the Executive Budget does not propose extending the higher corporate franchise tax …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-reportEden Central School District – Capital Project Management (2024M-83)
… whether the Eden Central School District (District) Board of Education (Board) and District officials provided sufficient oversight of and managed the District’s 2022 capital project (project) … in the project proposition or subsequently communicated to voters. As a result, voters were not afforded the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83CVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… million active and retired State, local government, and school district employees and their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… million active and retired State, local government, and school district employees, and their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followIX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… The Single Audit Act (The Act) was first enacted by Congress in 1984 and was intended to establish uniform audit requirements for … entities receiving less than $750,000 are exempt from the Single Audit for that year, except as noted in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984Opinion 92-24
… that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for designation in … a paid subscription, may not be designated as an official newspaper. A town board is not required to designate an official newspaper, but if it elects to do so the board must follow …
https://www.osc.ny.gov/legal-opinions/opinion-92-24Fare Revenue Considerations for the Metropolitan Transportation Authority
… of its revenue needs should extend further to help the public understand ridership expectations and other sources of … revenue composition over time and against peers for the public, its board and legislators to assist decisionmakers in … the MTA’s services. More than half of City residents used public transit to commute to work in 2019. The New York City …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authorityVillage of Washingtonville – Budget Review (B24-6-1)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Deficit Financing Act”) authorizes the Village, subject to the provisions of Local Finance Law (LFL) Section10.10, to … not provide salary schedules and most of the expenditures have not been posted in the financial software for 2022-23 or …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1Comptroller DiNapoli & Manhattan U.S. Attorney Announce $2.95 Million Settlement With Hospital Group For Improperly Delaying Repayment of Medicaid Funds
… the New York Field Office of the U.S. Department of Health and Human Services, Office of Inspector General (“HHS-OIG”), … should send a message to providers that this behavior will not be tolerated, and we will pursue justice in these cases.” … not permitted to seek additional payments from Medicaid or, with certain limited exceptions, the patients. Beginning …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-manhattan-us-attorney-announce-295-million-settlement-hospital-group-improperlyDiNapoli: Audit Recommends Stronger Oversight of NYC’s Artificial Intelligence Programs
… the city’s Office of Technology and Innovation acts on my office’s recommendations to help ensure the AI being used …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-audit-recommends-stronger-oversight-nycs-artificial-intelligence-programsTown of Milan - Town Clerk/Tax Collector (2018M-257)
… adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling $3.1 million in 2017 and $3.0 million in 2018 were not always remitted to the Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Village of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… The former Clerk-Treasurer did not maintain accounting records using the modified accrual basis of accounting. Accounting records were not adequate to properly monitor the Village’s … should: Maintain accurate and timely accounting records including revenues and expenditures using the …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243CUNY Bulletin No. CU-564
… To provide agency information regarding the increase in the maximum annual amount for Health Care Flex Spending … Account. Affected Employees CUNY employees who participate in the HCFSA Background The IRS announced the maximum annual … … To provide agency information regarding the increase in the maximum annual amount for Health Care Flex Spending …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-564-2017-increase-maximum-annual-amount-cuny-health-care-flex