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Opinion 91-50
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of Local Government Assistance Corporation bonds for) STATE FINANCE LAW, §139; GENERAL MUNICIPAL LAW, §106; PUBLIC … for the release of retained percentages held by the State Comptroller or by a political subdivision. This is in …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Overpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up)
… recommendations made in our audit report, Overpayments of Hospitals’ Claims for Lengthy Acute Care Admissions … care needs. When billing Medicaid for inpatient services, hospitals must indicate a patient’s “level of care” on a … overpayments. The overpayments occurred primarily because hospitals billed Medicaid for higher (and more costly) levels …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/overpayments-hospitals-claims-lengthy-acute-care-admissions-followChild Care Licensing and Inspection
… ensure licensed and registered child care facilities are in compliance with applicable laws and are safe for children. … "license exempt" and are not subject to licensure by or registration with the Office. Based on Section 390 of the … three hours per day per child are subject to licensure or registration with the State. The Division regulates these …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionCompliance With Special Education Requirements – Evaluations (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Compliance With Special … – Evaluations (Report 2017-N-3 ). About the Program In New York State, the Regulations of the Commissioner of … Program (IEP) development, and placement of students in special education. The New York City Department of …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followCity of Yonkers – Budget Review (B23-6-6)
… and $698.2 million for the City. The 2023-24 budget is $52.1 million more than the City’s budget for 2022-23, an … settlements in the 2023-24 fiscal year. Tax certiorari is the legal process by which a property owner can challenge … agreements are reached. The City’s contingency reserve is less than 1 percent of the City’s general fund budgeted …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Oversight of Chemical Dependence Residential Services (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Chemical Dependence Residential Services (2020-S-49) . … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followCity of Yonkers – Budget Review (B25-6-6)
… property, to balance its budget. The City plans to borrow up to $15 million for tax certiorari settlements in the … Overtime costs could potentially be underestimated for police by as much as $341,000. Employee retirement costs are … instead of using debt. Review the estimates for police overtime, employee retirement and contractual …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6CVS Health – Temporary Holding Account Rebate Revenue (2019-S-27) 90-Day Response
To determine if CVS Health remitted to the State Department of Civil Service all commercial drug rebate revenue attributable to eligible prescription drug...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s27-response.pdfCVS Health - Temporary Holding Account Rebate Revenue (2019-S-27)
To determine if CVS Health remitted to the State Department of Civil Service all commercial drug rebate revenue attributable to eligible prescription drug...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s27.pdfHomeless Housing and Assistance Program – Project Selection and Maintenance (2018-S-4) 90-Day Response
To determine if the Homeless Housing and Assistance Program (HHAP) is selecting feasible projects to provide permanent supportive housing to the homeless and...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s4-response.pdfHomeless Housing and Assistance Program – Project Selection and Maintenance (2018-S-4)
To determine if the Homeless Housing and Assistance Program (HHAP) is selecting feasible projects to provide permanent supportive housing to the homeless and...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s4.pdfDivision of Housing and Community Renewal Bulletin No. DH-141
… Renewal of OSC’s automatic processing of the April 2025 DC 37 Rent Regulation Services Unit (RRSU) Performance … Schedule (currently in effect). Effective Dates: The April 2025 DC 37 RRSU Performance Advances will be paid using the … Effective Date Check Date Administration 1 Lag 03/27/2025 04/23/2025 Eligibility Criteria: Performance Advance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-141-april-2025-district-council-37-dc-37-performanceOpinion 88-46
… would have the authority to: Determine the value of any property, other than cash, contributed by a participating … or districts on a ratio of full valuations of real property, or on the basis of the amount of services rendered …
https://www.osc.ny.gov/legal-opinions/opinion-88-46DiNapoli: Tax Exemptions Jump While Job Gains Slow for IDA Projects
… Development Agencies (IDAs) provided $660 million in net tax exemptions in 2013, up $105 million from 2012 but estimated job gains … can be an important catalyst for economic development in our state, but I urge local officials to improve their … Industrial Development Agencies IDAs provided $660 million in net tax exemptions in 2013 up $105 million from 2012 but …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-tax-exemptions-jump-while-job-gains-slow-ida-projectsDiNapoli Reaches Agreement With Mattel Inc. on Political Spending Disclosure
… Thomas P. DiNapoli today announced that Mattel Inc., one of the world's largest toy manufacturers, has agreed to … Retirement Fund's (Fund) request that they publicly report on and adopt board oversight of all direct and indirect … State and Local Retirement System on behalf of more than one million state and local government employees and retirees …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-reaches-agreement-mattel-inc-political-spending-disclosureDiNapoli Analysis Finds Sharp Decline in Homeless Veterans in New York
… New York state made substantial progress in reducing homelessness for veterans between 2010 and 2022 with the number of homeless veterans declining 83% (from 5,857 to 990), the largest percentage decline in the nation, according to an analysis by State Comptroller …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-analysis-finds-sharp-decline-homeless-veterans-new-yorkLead Contamination of State Armories
… the nervous system, kidneys, and reproductive system. Lead is considered a cumulative poison, as it is transported by the bloodstream and accumulates in the … issued a new acceptable level for surface lead dust of 40 micrograms per square foot (μg/ft 2 ). It required that …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/lead-contamination-state-armoriesTown of Sheridan – Shared Services Costs (2023M-74)
… and the operating group Chadwick Bay Intermunicipal Water Works (CBI). Because the Board did not monitor the IMA’s … rent. Take appropriate measures when conveying real property to help ensure the conveyance is in the best …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74DiNapoli: Tax Cap Nears Two Percent for 2018
… Property tax levy growth for local governments with fiscal years that close on Dec. 31 will be capped at 1.84 percent for the 2018 fiscal year, according to State Comptroller … P. DiNapoli. This figure affects the tax cap calculations for all counties, towns, fire districts, 44 cities and 10 …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018Division of Housing and Community Renewal Bulletin No. DH-107
… which implemented the 2016-2021 Agreement between the State of New York and DC37, provides for payment of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-107-april-2020-district-council-37-dc37-performance