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Rockland County – Budget Review (B21-6-12)

… more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit. …

https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12

Town of East Hampton - Budget Review (B21-7-11)

… 2022 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to …

https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11

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

… the purchase of equipment of $8,500, these appropriations do not correspond to the expenditures included in the water …

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

Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)

… not adopt a written policy to administer and account for ticket distribution. Corporation officials used resources to …

https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-and

Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients (Follow-Up)

… Program The Department of Health (Department) administers New York’s Medicaid program. Many Medicaid recipients are also …

https://www.osc.ny.gov/state-agencies/audits/2023/04/12/improper-payments-medicare-buy-premiums-ineligible-recipients-follow

DiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town

… Rensselaer County District Attorney Mary Pat Donnelly and New York State Police Acting Superintendent Steven A. … to treat herself to video rentals, gifts, groceries and spending money,” DiNapoli said. “Those in public service … another $1,980 in other unauthorized purchases, including spa services, but the charges were reversed once DiNapoli’s …

https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-town

Compliance With Special Education Regulations for the Provision of Services (Follow-Up)

… education. The New York City Department of Education (DOE) – the nation’s largest school system – served … 192,000 of these students in the 2021-22 school year. The DOE is responsible for evaluating students to determine their … receive appropriate services. Toward this end, the DOE follows a multi-step evaluation and placement process. …

https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-follow

XII.5.H Appropriate Payment Amounts – XII. Expenditures

… SECTION OVERVIEW AND POLICIES In accordance with Article 7, Section 109 of the State … documentation to the Office of the State Comptroller in accordance with Section 3 - Record Retention - Accounts … In accordance with Article 7 Section 109 of the State Finance …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amounts

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

… to balance its budget. Includes revenue estimates for income tax surcharge, city and state mortgage tax, sales and use tax … finance recurring expenditures. Review the estimates for income tax surcharge, city and state mortgage tax, sales and …

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

Town of Webb Union Free School District – Financial Management (2022M-53)

… appropriations in the 2018-19 through 2020-21 budgets by a total of $3.7 million (16 percent) and appropriated fund … improperly overstated fiscal year-end encumbrances by approximately $974,000 from 2018-19 through 2020-21. When … balance, the Board increased the real property tax levy by 6.8 percent from 2017-18 through 2021-22 and levied more …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53

Oversight of Industrial Hemp (Follow-Up)

… Our initial audit report, covering the period April 1, 2016 through May 31, 2019, found that, while the Program … In addition, we found the Department needed to develop clear and consistent procedures for several aspects of the …

https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-follow

County of Rockland – Budget Review (B20-6-13)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in … The purpose of our budget review was to determine whether the significant revenue and expenditure …

https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13

City of Troy – Budget Review (B20-5-11)

… The proposed budgeted revenues for State AIM funding and traffic and parking ticket fines may not be fully realized. … monitor the revenue estimates for State AIM funding and traffic and parking ticket fines throughout 2021 and develop …

https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11

Improper Fee-for-Service Payments for Services Covered by Managed Care (Follow-Up)

… Under the FFS method, the Department, through its Medicaid claims processing and payment system, pays providers directly … in the Medicaid eligibility files used to process Medicaid claims, particularly for newborns. We recommended that the … to provide information on any actions that are planned to address the unresolved issues discussed in this report. …

https://www.osc.ny.gov/state-agencies/audits/2021/02/11/improper-fee-service-payments-services-covered-managed-care-follow

Compliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)

… State government utility expenses, fostering investment in smart buildings, protecting the environment and public health …

https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-follow

Changing Employers – Membership and Enrollment

… Some special retirement plans require service in a particular title. A special plan allows for retirement after 20 or 25 years of … officer service is generally not creditable in PFRS special plans. Members of PFRS should be made aware that a … may not count toward retirement under a 20 or 25year special plan In some instances PFRS members may be eligible …

https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employers

New York State Comptroller DiNapoli Statement on New York City's Preliminary Budget

… trend.  “For the fiscal year (FY) beginning in July 1, 2026 (FY 2027), our assessment of these budget risks …

https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-statement-new-york-citys-preliminary-budget

Responsiveness to Noise Complaints Related to New York City Nightlife Establishments (Follow-Up)

… About the Program Our initial report ( 2016-S-37 ), which was issued on June 9, 2017, examined whether the New York City Police Department (NYPD) and the New York … To determine the extent of implementation of the recommendations in our … audit report Responsiveness to Noise Complaints Related to New York City Nightlife Establishments Report 2016S37 …

https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-new-york-city-nightlife-establishments-follow

Resources and Responsibilities: New York State’s Environmental Funding

… decades later, DEC programs range widely, from managing fish and game populations and overseeing the extraction of … populations and issuing licenses to hunt, trap and fish. Overseeing mining and oil and gas extraction in the … environment and, with regard to resources such as fish and wildlife, to ensure that populations can be …

https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-funding

Open Book New York

… Chief Financial Officer, Comptroller DiNapoli believes New Yorkers deserve to know how their tax dollars are spent. … spending priorities using the Comptroller's Open Book New York. Also see Additional Financial Information . State …

https://www.osc.ny.gov/open-book-new-york