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Opinion 99-15
… of municipalities and "quasi-municipal corporations" (NY Const., art III, §1, art XVI, §1; see, e.g., Greater … provided for exemption from taxation (see, e.g., 1981 Opns St Comp No. 81-106, p 107; 1980 Opns St Comp, No. 80-334, … receiving service (see, 1993 Opns St Comp, No. 93-14, p 23 and 1979 Opns St Comp No. 79-453, unreported; cf. Riley v …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Street Construction-Related Permits (Follow-Up)
… construction permits that cover activities such as street openings, sidewalk construction, and installation of canopies …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followSelected Aspects of Incident Intake and Investigation
… a hotline, establish a database of reported allegations and a Staff Exclusion List, and ensure that all allegations are investigated fully and … Audit/Report of Interest Department of Health: Nursing Home Surveillance (2015-S-26) …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationMedicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations
… applying the administrative costs in determining MCO premium rates. Our audit covered the period January 1, 2011 … care. Under managed care, Medicaid pays MCOs a monthly premium for each enrolled Medicaid recipient, and the MCOs … enrollees. The Department sets the monthly managed care premium rates, which are based, in part, on allowable MCO …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-careStreet 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-permitsPark 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-disabilitiesNon-Revenue Service Vehicles and On-Rail Equipment
… preventive maintenance on these vehicles and on-rail equipment and maintains an accurate inventory of parts required to repair the on-rail equipment. This audit covered the period from January 2018 to … responsible for the maintenance of 243 pieces of on-rail equipment, with an estimated cost of almost $57 million as of …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentState Agencies Bulletin No. 1630
… Secure Care Treatment Aide (DDSCTA) Trainee, 1, 2 LPN Sr. LPN 1, 2 Developmental Assistant - Trainee, 1, 2, 3 Direct … Aide and Trainee Residential Program Assistants 1 and 2 LPN Sr. LPN 2 Recreation Assistant Background Chapter 165 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1630-new-double-time-overtime-earnings-codes-eligible-civil-serviceDiNapoli: Independent Review Finds State Pension Fund Strong, but Warns of Risks Posed by Limited Staffing
… current and future consequences. “Since taking office, I have sought to establish our state’s pension fund as a … with competitive compensation and additional resources can we accomplish all that we need to do to manage the Fund … Fuller with many of the Fund’s recent improvements. “I’m pleased this review reflects the high standards and hard …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-independent-review-finds-state-pension-fund-strong-warns-risks-posed-limited-staffingState Comptroller DiNapoli Releases Municipal Audits
… Jefferson Community College , City of Lockport , Sullivan County Community College , City of Troy and the West Ghent … District – Purchasing and Employee Overtime Costs (Suffolk County) The district did not use competitive bidding for … overtime costs. Village of Candor – Fund Balance (Tioga County) The board has no clear plans for the use of the …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… yet since 2015 the MTA has only spent $56 million on pump rooms and other line equipment with another $189 million … now. DiNapoli recommended improvements to the MTA’s online capital program dashboard, which tracks spending. The …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weatherDiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… in some cases of school closures, through its Tuition Reimbursement Account (TRA), which is funded through …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleDiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… from last fiscal year and $1.7 billion in savings from the city’s Program to Eliminate the Gap (PEG) have helped New York City balance its $112.6 billion budget for city fiscal year … Program to Eliminate the Gap PEG have helped New York City balance its $1126 billion budget for city fiscal year FY …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomDiNapoli: NYC Department for the Aging Faces Challenges Meeting Growing Home Care Needs
… Department for the Aging (DFTA) provides home care and case management services to support older New Yorkers in … older population is growing, and demand for home care and case management is rising rapidly,” DiNapoli said. “Current … are delivered through contracted community providers. Case management services help older adults with functional …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-department-aging-faces-challenges-meeting-growing-home-care-needsOpinion 2007-2
… York State Assembly Memorandum in Support of Legislation re: A. 8931/S. 5822). Similarly, the Senate sponsor of that … (Bill Jacket, L 2005, ch 180, Budget Report on Bills re: S. 5822). Therefore, since prior to chapter 180, cities … L 2005, ch 180, Memorandum in Support of Legislation re: S. 5822, supra ). 3 Thus, under section 3-226, it is …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Comptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Charged in Theft of Fire Department Funds
… New York state in connection with the state's two percent tax on fire insurance. For years, Munson was able to conceal …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireDiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… of "priority 1" complaints against nurses – which can include offenses such as sexual misconduct, practicing … and nurse practitioner – in New York state. Individuals can hold more than one license. To qualify for a nursing …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-departmentDiNapoli: External Risks Threaten NYC Budget
… to the city's budget, according to a report released today by New York State Comptroller Thomas P. DiNapoli. "While the … generated almost exclusively from unneeded reserves and by the citywide savings program. Nonproperty tax collections … fiscal year (SFY) 2017-18 would adversely impact the city by an estimated $561 million beginning in FY 2018. For …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-external-risks-threaten-nyc-budgetComptroller DiNapoli and A.G. Schneiderman Announce Felony Guilty Plea of Former City of Rensselaer DPW Commissioner for Stealing Scrap Metal Proceeds
… city of Rensselaer Department of Public Works, for teaming with two DPW employees to divert $46,000 from the city by … the cash from scrap metals acquired as part of their jobs with the city. Capuano pleaded guilty today in Rensselaer … Comptroller DiNapoli. "My office will continue to partner with Attorney General Schneiderman to root out public …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-and-ag-schneiderman-announce-felony-guilty-plea-former-city-rensselaer-dpwOpinion 94-2
… or chauffeur to whom this chapter is applicable, any tax, fee, license or permit in the use of public highways, or …
https://www.osc.ny.gov/legal-opinions/opinion-94-2