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Opinion 90-64
… 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. PARK DISTRICTS -- … by the issuance of obligations. The courts in this State have consistently held that a municipality may not …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Opinion 94-27
… 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. STREETS AND HIGHWAYS … (assessments against non-fronting owners) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (imposition of …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 88-50
… 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. MUNICIPAL FUNDS -- … on a 15 year old, 250,000 gallon water storage tank. You state the work, which is expected to extend the tank's useful …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Real Property Tax Cap and Tax Cap Compliance
… File Real Property Tax Cap Form or Tax Cap Compliance Form Enrollment Instructions [pdf] Real Property Tax Cap What is the Real Property Tax Cap? …
https://www.osc.ny.gov/local-government/property-tax-capEthics
… [pdf] -- For best print quality, poster should be printed on 11in. x 17in. paper. Conflicts of Interest of Municipal … Asked Questions [pdf] … Resources and information on ethics for local officials …
https://www.osc.ny.gov/local-government/resources/ethicsMedicaid Program – Medicaid Drug Rebate Program Under Managed Care
… Purpose To determine whether the Department of Health (Department) has taken appropriate steps to maximize rebate collections on drugs dispensed to …
https://www.osc.ny.gov/state-agencies/audits/2015/02/18/medicaid-program-medicaid-drug-rebate-program-under-managed-careX.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… business use, such as debt service, advance account, payroll or eminent domain vendors. Agencies cannot add …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationSpringbrook NY, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by Springbrook NY, Inc. (Springbrook) on its Consolidated Fiscal Report (CFR) were properly … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … Cost Manual (RCM). The audit covered expenses reported on Springbrook’s CFR for the fiscal year ended June 30, 2015. …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/springbrook-ny-inc-compliance-reimbursable-cost-manualChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
To determine whether the costs submitted by Childrens Development Group PLLC on its Consolidated Fiscal Report were allowable properly
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualAspire of Western New York – Compliance With the Reimbursable Cost Manual
… the costs reported by Aspire of Western New York (Aspire) on its Consolidated Fiscal Report (CFR) were properly … calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, including … between the ages of three and five years. Pursuant to the State Education Law, providers such as Aspire are reimbursed …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualDiNapoli: Lack of Oversight Hinders Home Meal Delivery Program for Vulnerable Seniors
… meals to senior citizens who rely on this critical service.” In fiscal year 2020, DFTA reported delivering more …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-lack-oversight-hinders-home-meal-delivery-program-vulnerable-seniorsNY State & City Comptrollers, State Treasurers: Federal Bill Attempts to Silence Investors
… A broad coalition of state fiduciaries today joined New York State Comptroller Thomas P. DiNapoli and New York City … Comptroller Scott Stringer in issuing a "Joint Statement on Defending Fundamental Shareowner Rights" in strong support …
https://www.osc.ny.gov/press/releases/2017/06/ny-state-city-comptrollers-state-treasurers-federal-bill-attempts-silence-investorsOpinion 95-32
… 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. MUNICIPAL FUNDS -- … upon interest, if any, and the costs and expenses arising out of the collection of the deposits or investments upon …
https://www.osc.ny.gov/legal-opinions/opinion-95-32State Agencies Bulletin No. 1568
… criteria: Management Confidential BU06 Division of State Police BU18 Division of Military and Naval Affairs BU46 … (Supt Corr Fac) In addition per Budget Bulletin D-1135, on 03/03/2017 (the date of enactment of Chapter 8 of the Laws … are taxable income and are subject to all employment taxes and income taxes. The monies will be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1568-april-2016-managementconfidential-mc-salary-increaseState Agencies Bulletin No. 1483
… criteria: Management Confidential BU06 Division of State Police BU18 Division of Military and Naval Affairs BU46 … the job rate of their salary grade or equated salary grade on the April 1, 2016 M/C salary schedule are not eligible to … are taxable income and are subject to all employment taxes and income taxes. The monies will be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1483-managementconfidential-mc-second-2-parity-increase-effective-april-2016Examination of Unemployment Insurance Benefits 2016 Annual Report
… were appropriate , and if DOL recouped overpayments based on current and prior year findings . Background To accomplish … recoveries for past UI overpayments from 130 New York State employees hired during calendar year 2016. In addition, … calendar year 2016, DOL recovered $342,415 from New York State employees who owed DOL for past UI overpayments through …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/examination-unemployment-insurance-benefits-2016-annual-reportDiNapoli: New York City Job Growth Continues to Set Records
… 24 percent rate of growth outpaced the nation and New York state, according a report released today by State Comptroller Thomas P. DiNapoli. “New York City’s … or go to: https://osc.state.ny.us/osdc/rpt11-2020.pdf Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsComptroller DiNapoli Releases Annual Review of MTA Finances
… of June 2019, the MTA has committed just 65 percent of the funds for its 2015-2019 capital plan and finished just 25 …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesComptroller DiNapoli Statement on 15th Anniversary of 9/11
… terrorist attacks took the lives of more than 2,750 people in Lower Manhattan on September 11, 2001. New York and the nation have come a long way. Our mourning for those who lost their … the number of children has tripled. What our enemies tried to destroy is now a welcoming neighborhood that attracts …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-statement-15th-anniversary-911Multiple Same-Day Procedures on Ambulatory Patient Groups Claims (Follow-Up)
… in our initial audit report, Multiple Same-Day Procedures on Ambulatory Patient Groups Claims (Report 2012-S-163). Background The State’s Medicaid program provides a wide range of health care … Patient Groups (APG) payment methodology, which is based on patient condition and complexity of service. The …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/multiple-same-day-procedures-ambulatory-patient-groups-claims-follow