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Comptroller DiNapoli Releases School Audits

… fund balance remaining as of June 30, 2013. Given the size of district operations this is a dangerously low level. …

https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits

Opinion 88-21

… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … to construct recreational building in which room(s) used for public meetings) VILLAGE LAW, §7-730(1): Park trust funds … an indoor recreation facility would fall within the meaning and intent of the term "recreation purposes". We …

https://www.osc.ny.gov/legal-opinions/opinion-88-21

Ordinary Disability (Section 362) – Special 20- and 25-Year Plans

… credit, you may be eligible for an ordinary disability retirement benefit. The Benefit If approved, your benefit … contributions. If you are 60 or older when your disability retirement becomes effective, your ordinary disability … to the benefit that would be payable to you as a service retirement benefit without any reduction for early …

https://www.osc.ny.gov/retirement/publications/1517/ordinary-disability-section-362

DiNapoli: MTA Budget Outlook Improves

… plan period, yet it still plans to raise fares and tolls by 15 percent over a three-year period, according to an … Other findings of the analysis include: Fares and tolls have risen much faster than inflation over the past six … needs with non-bond proceeds. The MTA plans to allocate $2.7 billion in operating budget resources to fund capital …

https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improves

DiNapoli: External Risks Threaten NYC Budget

… Slower economic growth and proposed federal and state actions present potential risks to the city's budget, … Slower economic growth and proposed federal and state actions present potential risks to the …

https://www.osc.ny.gov/press/releases/2017/03/dinapoli-external-risks-threaten-nyc-budget

Enforcement of the Mitchell-Lama Surcharge Provisions

… of 50 percent, to the monthly rent or carrying charge. Payment of surcharges is a legal obligation. It is important …

https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisions

County Medicaid Costs

… billion in 2005, or 5.9 percent – more than twice the rate of inflation. A major portion of this increase is driven … from $1.1 billion in 1993 to $2.3 billion in 2003, an average annual growth rate of 8.6 percent during that period. For some counties, …

https://www.osc.ny.gov/local-government/publications/county-medicaid-costs

State Agencies Bulletin No. 2274

… of certain two-year professional traineeships may have on an employee’s salary. Since only the grade equations … are impacted and since the grade equations do not appear on Position Data or on the employee’s Job Data record, the only change that may … of certain twoyear professional traineeships may have on an employees salary Since only the grade equations …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2274-restructure-two-year-professional-traineeships-leading-grade-18

VI.4 Reappropriations Overview – VI. Budgets

… year plus the carryover period. The life of SUNY and CUNY state operations appropriations is from July 1st to June 30th … generally begin April 1 and end two years later on March 31 with no carryover period. Based upon State Finance Law, Section 40 there are four lapse dates in …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overview

Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)

… that the County could have purchased the same medications on State bid and realized savings of more than $32,000 … costs. Consider hiring additional correction officers on a part-time basis to maintain an adequate pool of …

https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218

Changes in Federal Policies Pose Significant Risks for New York City's Budget

… Projected budget gaps for New York City in the coming years appear manageable, but tax changes and budget cuts on the federal level pose a significant threat to the city’s … that could be used to narrow the budget gaps if not needed for other purposes. The city’s financial plan has a general …

https://www.osc.ny.gov/press/releases/2017/12/changes-federal-policies-pose-significant-risks-new-york-citys-budget

Opinion 2003-7

… opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and feasibility studies) … feasibility studies) TOWN LAW §277(4): Moneys, in lieu of land for park, playground and other recreational purposes, … to, and necessary to proceed with, an improvement to park land. Such moneys also may be expended to undertake a study …

https://www.osc.ny.gov/legal-opinions/opinion-2003-7

Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition and mobile … compensation reserve funds were inappropriately used to fund other unrelated general fund operating costs. The … of personal use. We found that 25 devices had minimal to no discernible use for District purposes and were used …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devices

Temporary Assistance – Federal Funding and New York

… In New York, the Temporary Assistance for Needy Families (TANF) block grant provides funds to assist low-income families and individuals through child care, tax credits and other services, but the largest … Cash Temporary Assistance is limited to 60 months for any adult. In January 2025, 204,974 people received …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/temporary-assistance

DiNapoli: NYC Tax Collections Stronger Than Anticipated

… Find out how your government money is spent at Open Book New York . Track municipal …

https://www.osc.ny.gov/press/releases/2019/05/dinapoli-nyc-tax-collections-stronger-anticipated

Village of Delhi - Disbursements (2019M-204)

Determine whether the Board and Village officials ensured disbursements including payroll were for proper purposes and supported

https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204

Public Health – 2021 Financial Condition Report

… Pandemic Brings Jump in Medicaid Enrollment Department of Health (DOH) Medicaid enrollment rose by 521,805 (8.4 … requiring one-year extensions of eligibility during the public health emergency. Children and adults represented 75.5 …

https://www.osc.ny.gov/reports/finance/2021-fcr/public-health

Opinion 2001-4

… or statutory amendments that bear on the issues discussed in the opinion. TOWN ASSESSOR -- Compensation (fixed amount … duties and an additional hourly rate for duties performed in connection with a revaluation. When compensation is paid in this manner, the duties to be performed for the fixed …

https://www.osc.ny.gov/legal-opinions/opinion-2001-4