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Opinion 92-22

… in administrative or judicial proceedings brought for the purpose of reducing the assessments of real property for tax purposes. Article 18 of the General Municipal law … (see General Municipal Law, §802). The term "contract" for purposes of article 18 is defined to mean any claim, …

https://www.osc.ny.gov/legal-opinions/opinion-92-22

Opinion 91-60

… disclosure forms (see General Municipal Law, §§810, 811, 812), officers and employees of municipal corporations … the accounts of public corporations, including OTBs (NY Const, art X, §5; Racing, Pari-Mutuel Wagering and … authority in connection with political subdivisions (NY Const, art V, §1) is different from his constitutional …

https://www.osc.ny.gov/legal-opinions/opinion-91-60

Opinion 93-1

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … of public works is entitled to the salary fixed for the office of the principal when acting in the case of a vacancy in the office of the principal. You ask whether 17 Opns St Comp, …

https://www.osc.ny.gov/legal-opinions/opinion-93-1

Opinion 99-15

… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … exempt therefrom by law. The term "taxation" is defined, in pertinent part, as a "charge imposed upon real property by … Opns St Comp, No. 80-334, p 98). The proposed reduction in real property taxes would be tantamount to the village …

https://www.osc.ny.gov/legal-opinions/opinion-99-15

Street Construction-Related Permits (Follow-Up)

… nine recommendations included in our initial audit report, Street Construction-Related Permits (Report 2020-N-6 ). About … roadway construction permits that cover activities such as street openings, sidewalk construction, and installation of canopies over sidewalks. Street opening permits are required for excavations or other …

https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-follow

Selected Aspects of Incident Intake and Investigation

… Purpose To determine whether the Justice Center for the Protection of People With Special Needs (Center) met its responsibility to operate a hotline, … period July 1, 2013 through May 16, 2016. Background The Center was established by the Protection of People With …

https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigation

Medicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations

… million enrollees and Medicaid claim costs totaled about $53 billion. Most of the State’s Medicaid recipients receive … services, and pharmacy benefits, among others. Of the $53 billion in Medicaid costs, MCOs received $17.8 billion in … The Department issues MMCOR instructions to guide MCOs on how to report administrative expenses. Of the $17.8 billion …

https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-care

Street Construction-Related Permits

… City Department of Transportation (DOT) ensures that all street construction permittees have complied with the … roadway construction permits that cover activities such as street openings, sidewalk construction, and installation of canopies over sidewalks. Street opening permits are required for excavations or other …

https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permits

Park Accessibility for People With Disabilities

… 2015 to October 2022. About the Program The New York City (NYC or City) Department of Parks & Recreation (Parks or … spaces. Parks maintains about 30,000 acres of land (14% of NYC), including more than 5,000 individual properties, nearly … world-class sports events, and cultural festivals. NYC is home to 8.5 million people, including nearly 1 million …

https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilities

Non-Revenue Service Vehicles and On-Rail Equipment

… Objectives To determine whether the Metropolitan Transportation … and maintains an accurate inventory of parts required to repair the on-rail equipment. This audit covered the period from January 2018 to April 2022. Background The MTA is responsible for … To determine whether the Metropolitan Transportation …

https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipment

State Agencies Bulletin No. 1630

… Overtime - 16HR RH2 - Retro Hospital Duty OT - 16HR 16S 16 HR Straight OMH/OPWDD R6S - Retro 16HR Straight Time Entry …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1630-new-double-time-overtime-earnings-codes-eligible-civil-service

DiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather

… The MTA should publish a new assessment of its long-term capital needs that pays … change poses to transit, and its most recent 20-year needs assessment shows many capital needs are overdue for … capital programs, the MTA creates a 20-year capital needs assessment detailing long-term infrastructure priorities for …

https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weather

DiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble

… closures, through its Tuition Reimbursement Account (TRA), which is funded through assessments on schools. Without … risk of closing, growing refund claims could deplete the TRA. One of SED’s oversight responsibilities is to make sure … the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. …

https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-trouble

DiNapoli: NYC's 2024 Budget Balanced, but Risks Loom

… budget shortfall in FY 2025 to reach $7.9 billion in FY 2027, with cumulative gaps for the three-year period adding … risks that could drive these gaps higher through FY 2027. Absent a recession, there is the potential for … social services, which could exceed $3.9 billion by FY 2027. However, the most significant budget risks are for …

https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loom

DiNapoli: Independent Review Finds State Pension Fund Strong, but Warns of Risks Posed by Limited Staffing

… The analysis also concluded that: “While the Fund is currently well-managed, compared to most peers it remains … bottom quartile for similar public pension funds. There is justifiable concern that current staff will leave if compensation is not increased, and it is likely that [the Fund] will …

https://www.osc.ny.gov/press/releases/2016/07/dinapoli-independent-review-finds-state-pension-fund-strong-warns-risks-posed-limited-staffing

State Comptroller DiNapoli Releases Municipal Audits

… College , City of Troy and the West Ghent Volunteer Fire Company . "In today's fiscal climate, budget transparency and … the property tax levy limit. West Ghent Volunteer Fire Company – Treasurer's Activities (Columbia County) The board … without detection. The treasurer withdrew $51,228 from the company's bank account and made $4,100 unauthorized credit …

https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits

DiNapoli: NYC Department for the Aging Faces Challenges Meeting Growing Home Care Needs

… New York City’s Department for the Aging (DFTA) provides home care and case management … caseloads, expanding waitlists, and the increasing number of older adults show the scale of need. By quantifying it, … administration and oversight since all home care services are delivered through contracted community providers. Case …

https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-department-aging-faces-challenges-meeting-growing-home-care-needs

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