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DiNapoli Report Examines Broadband Availability, Access and Affordability in NYC

… leaders should focus on measures to improve accessibility for those with the lowest incomes.” Key highlights of the … The Bronx and Brooklyn faced the highest average price for monthly broadband service among the five boroughs as of … suggests local infrastructure is less of an impediment for internet access than in other parts of the state or …

https://www.osc.ny.gov/press/releases/2024/12/dinapoli-report-examines-broadband-availability-access-and-affordability-nyc

Selected Aspects of Discretionary Spending

… discretionary spending complied with guidelines and expenses were reasonable, adequately supported, and properly approved. The audit covers the two fiscal years … (EFC) was created in 1970 to provide low-cost capital and expert technical assistance for environmental projects in …

https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending

Medicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations

… SMCPs to MCOs, as follows: $29.1 million was paid without the required supporting encounter data; $23.4 million …

https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-care

State Agencies Bulletin No. 1589

… Salary Increases and provide instructions for payments not pr …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1589-april-2016-and-april-2017-civil-service-employees-association-csea-0

Property Tax Freeze Credit

… the PTF Credit in 2014, homeowners must receive the STAR property tax exemption (i.e., the property must be the … primary residence and the total household income must be $500,000 or less) and the school district where the … either the homeowner or property was not eligible for the STAR property tax exemption. This includes out-of-state …

https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-credit

Opinion 2001-14

… by the village to the town would fall within the literal definition of a "contract" under section 800(2). In addition, based on a literal reading of the definition of "interest", it would appear that, as an … purpose of the statute (see, e.g., Department of Audit and Control, Report to the Governor on Assembly Intro. 5734 of …

https://www.osc.ny.gov/legal-opinions/opinion-2001-14

Brighter Choice Charter School for Girls – Financial Operations (2013M-321)

… the prior compact contract. The revised contract increases the fee from 1 percent for the 2012-13 school year, … The fee structure of a percentage of per pupil revenue does not appear to be reasonable, as the services being … unrealistic amounts in others. In addition, the School does not modify its budget during the year. During fiscal …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321

Other Bulletin No. 38

… be compared to the 04/01/16 SCF CSEA Salary Schedule when determining if the salary in effect is equal to a salary … the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic … Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency GARNSH Garnishments HIATRG Regular …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-38-april-2016-and-april-2017-suny-construction-fund-scf-civil

DiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger

… 2021, spending from local assistance appropriations would then be withheld across-the-board by the budget director, …

https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-linger

DiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook

… Plan anticipates a dire fiscal outlook in State Fiscal Year (SFY) 2020-21 and projects sweeping budget cuts that … available, and update such information throughout the year along with more detailed information on spending, cash flow, out-year gaps, and borrowing. Cuts to key services should be …

https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlook

State Agencies Bulletin No. 1097

… transactions with an effective date greater than one year old, OSC has revised the submission procedures to ensure that … Transaction Procedures Transactions retroactive a year or more: All transactions that are retroactive a year or …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1097-retroactive-transactions-executive-branch-agencies

DiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown

… Riverhead Central School District and Fort Edward Union Free School District) were defeated again, requiring a … 2020-21 school budget vote. Report Voting From Home: Summary of the 2021 School District Budget Vote Data …

https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdown

Opinion 2000-1

… of City of New York , 182 Misc 654, 45 NYS 2d 230; but see Hunt v Hamilton County , 235 AD2d 758, 652 NYS2d 402 [grand … to provide a defense pursuant to section 18 (see, e.g., Hunt , supra ; Matter of Polak v City of Schenectady , 181 …

https://www.osc.ny.gov/legal-opinions/opinion-2000-1

Complaint Processing

… Objective To determine if the New York City Civilian Complaint Review … has an appropriate and sufficiently documented basis for the complaints referred to the New York City Police Department (NYPD) and other … To determine if the New York City Civilian Complaint Review …

https://www.osc.ny.gov/state-agencies/audits/2022/10/05/complaint-processing

College of Mount Saint Vincent – Tuition Assistance Program

… Purpose To determine whether College of Mount Saint Vincent management complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying … Assistance Program (TAP) awards.   Background The College of Mount Saint Vincent (Mount Saint Vincent), an independent …

https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-program

Opinion 89-24

… CONFLICT OF INTEREST -- Collective Bargaining Agreement (school board member holding position in state teachers association) -- Code of Ethics (school board member holding position in state teachers association); (school board member owning college entrance counselling and …

https://www.osc.ny.gov/legal-opinions/opinion-89-24

City of Lockport -- Budget Review (B1-15-20)

… Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2016. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt …

https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20

Comptroller DiNapoli Releases Municipal Audits

… P. DiNapoli today announced his office completed audits of Center Moriches Free Public Library , Town of Harmony , Village of Hillburn , Village of Liberty , Mount Vernon IDA , Town of Villenova and the … their money is being spent appropriately and effectively.” Center Moriches Free Public Library – Budgeting and Cash …

https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2

Administration of the CityFHEPS Program for Department of Homeless Services Shelter Residents

… Objective To determine whether the New York City Department of Social Services is administering … the Welfare Management System, the system of record for various social services programs in New York. For … Households who are identified from the match are issued a letter, otherwise known as “Shopping Letters,” enabling them …

https://www.osc.ny.gov/state-agencies/audits/2024/10/30/administration-cityfheps-program-department-homeless-services-shelter-residents

Safety of Seized Dogs (Follow-Up)

… not have an official identification tag while not on the owner’s premises; or is licensed but not in control of or on … their safety and protect the rights of owners. However, we identified four relatively minor deficiencies at 4 of the 48 … instances of premature disposition of the dogs were not identified in the Department’s most recent inspection reports …

https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-follow