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Approved State Contracts and Payments
… In October, the Office of the State Comptroller approved … million. More information on these contracts and payments is available at www.openbooknewyork.com . Major Contracts … remediation at Glenmere Lake Property, Chester, Orange County. $913,000 with The Nature Conservancy to purchase …
https://www.osc.ny.gov/press/releases/2017/12/approved-state-contracts-and-paymentsDiNapoli: School District Tax Levy Cap at 2%
… capped at 2% for the fourth year in a row, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments (excluding New York City) and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024
… Vehicle and Traffic Law, the Department of Motor Vehicles (DMV) is responsible for tracking the expenses of … We performed certain procedures, which were agreed to by DMV, to ascertain the expenses it incurred in administering …
https://www.osc.ny.gov/state-agencies/audits/2025/02/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleDiNapoli Releases Report on SFY 2024-25 Financial Plan
… Spending in recent years has been driven by school aid and Medicaid; the two are forecasted to account for over 50% of … reflect higher economic and employment growth in 2024. For 2025, DOB now projects stronger employment gains both … them to the Executive’s discretion, and adhere to a schedule of deposits to help grow the Retiree Health Benefit …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-planFinancial Toolkit for Local Officials
… Budgeting in Future Years Cash Flow Management Strategies … Local government and school district leaders …
https://www.osc.ny.gov/local-government/financial-toolkitFederal Balance of Payments – Federal Funding and New York
… examining the balance of payments between the individual states and the federal government. This annual report calculates how much … each state remits to the federal government via federal tax policy in relation to the amount each state receives back …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-balance-paymentsPandemic Planning and Care for Vulnerable Populations (Follow-Up)
… Objective To determine the extent of implementation of the four … comorbidities and immune dysfunction; are more susceptible to infectious diseases; and are at greater risk for more …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-followImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Medicaid Program: Improper … between Medicaid and the Essential Plan, resulting in DOH-authorized periods of overlapping coverage. The … The audit found Medicaid improperly paid $93.7 million in claims during periods of overlapping Medicaid and …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planDiNapoli: Too Many Subway Stations Need Repairs
… “Worn or damaged stairs and platform edges pose risks for riders, while broken tiles, lights and peeling paint … subway system’s 468 stations met NYCT’s minimum standards for both structural and architectural components, although … elevators by 2001, but that has been pushed back to 2019 for elevators and 2024 for escalators; and There were 2,646 …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Follow-Up)
… Eagle Team), who enforce Transit’s Rules adopted by the MTA Board. Rule violations can include fare evasion, smoking, … limit had been reached. Key Finding We found that the MTA made progress in implementing the recommendations …
https://www.osc.ny.gov/state-agencies/audits/2019/03/07/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-fees-followDiNapoli: Binghamton City School Finances Progressing
… officials meet regularly with the Broome-Tioga Board of Cooperative Education Services (BOCES) to monitor and … balance and spending trends. The BOCES provides a number of services to the school district, including central … and their comments are included in the final report. For a copy of the audit, visit: … For a copy of the fiscal stress commonalities report visit: …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingAdministration and Collection of Real Estate Transfer Taxes
… and practices in place to allow it to effectively collect Real Estate Transfer Taxes (RETT), as required by relevant law and …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesDiNapoli Finds Major Problems with Rochester School District Payments
… Thomas P. DiNapoli. Auditors also found numerous problems with how the district managed its purchases. "The Rochester … The Rochester City School District operates 52 schools with approximately 29,700 students and 6,978 employees. The … are approximately $865 million, which are funded primarily with state aid, aid from the city of Rochester and grants. …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsDiNapoli: Pension Contribution Rates for Employers Will Decrease for State Fiscal Year 2018-19
… for the state pension fund. Employer rates are determined based on actuarial assumptions recommended by the Retirement … the actuarial valuations, which were adopted by DiNapoli. Based on that report, DiNapoli lowered the assumed rate of …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-pension-contribution-rates-employers-will-decrease-state-fiscal-year-2018-19Opinion 93-12
… MUNICIPAL FUNDS -- Appropriations and Expenditures (travel expenses - where spouse accompanies school board … OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (travel expenses - spouse of school board member attending … those of the spouses of such individuals (see 1979 Opns St Comp No. 79-358, unreported; 32 Opns St Comp, 1976, p 156; …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Opinion 90-6
… authorized to apply for and accept private gifts of money, property and services for any purpose provided for by the … governing boards to accept gifts of real and personal property for lawful county purposes). With respect to whether … duties vested in it by the legislature ( Atlantic Beach Property Owner's Association v Town of North Hempstead , 3 …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 90-55
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Disability Benefits (termination of police department) GENERAL MUNICIPAL LAW, §207-c; VILLAGE …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Opinion 92-29
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 91-13*
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- … the federal government, state government or by local taxes. (citations omitted; 65 Misc 2d at 112, 316 NYS2d at …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Opinion 94-17
… Municipal Home Rule Law, §10[1][ii][9-a]; see 1992 Opns St Comp No. 92-18, p 3; 1988 Opns St Comp No. 88-2, p 3; 1986 Opns St Comp No. 86-88, p 135; 1979 Opns St Comp No. 79- 307, p 52). …
https://www.osc.ny.gov/legal-opinions/opinion-94-17