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Town of Pleasant Valley – Financial Management (2024M-158)
… and $1.2 million, respectively. Appropriated fund balance to offset annual deficits that was not needed to fund operations, including $439,870 in the general fund … plan or reserve policy that provided transparency to taxpayers when funding or using reserve fund balances. Key …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158DiNapoli: NYC Transportation and Warehousing Sector Fares Better Than Other Sectors in Recovery Amid Shift to E-Commerce
… The sector’s relatively strong job gains over the past two years were fueled by increased demand for moving goods … This demand historically fueled employment in the two largest subsectors of the transportation and warehousing …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-nyc-transportation-and-warehousing-sector-fares-better-other-sectors-recovery-amid-shift-eDiNapoli: Percentage of New Yorkers With Mental Illness Rose as Available Psychiatric Beds Declined
… The mental health needs of New Yorkers have greatly increased, with … number of individuals served by the state’s public mental health system, with nearly 900,000 residents utilizing the … Comptroller Thomas P. DiNapoli, the rising need for mental health services coincided with a loss of 990 beds, a 10.5% …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-percentage-new-yorkers-mental-illness-rose-available-psychiatric-beds-declinedOpinion 99-8
… - Imposition of (for a subscription to minutes of board meetings) LOCAL LAWS - Fees (imposition of by town for subscription to minutes of board meetings) PUBLIC MEETINGS - Minutes (imposition of fees by town for …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Opinion 98-12
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (commingling of … that the school fund is a "fund" of the city within the meaning of section 9-a. Ordinarily moneys in a city's general … 2580(4) are the moneys described in section 2580(1). Since these moneys are required "by law" to be used only for …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Elevator Safety
… Purpose To determine whether elevator inspections and tests are done timely and properly … the New York City Housing Authority to perform its own elevator inspections and tests. The Metropolitan … inspection of these elevators by DOB contractors (non-DOB elevator inspectors) to determine whether elevator …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safetyMotor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Purpose To express an opinion on the fair presentation of the Report of Motor Vehicle … VI, Section 317 and Article VII, Section 363 of New York State’s Vehicle and Traffic Law (Law) stipulate that the Commissioner of Motor Vehicles and the Office of the State Comptroller shall ascertain the total amount of …
https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessableACDS, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by ACDS, Inc. (ACDS) on its Consolidated … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including … in Plainview, New York, is an SED-approved provider of preschool special education services. During the 2013-14 …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/acds-inc-compliance-reimbursable-cost-manualHagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… located in Seaford, New York, is an SED-approved provider of preschool special education services. During the 2014-15 … The State, in turn, reimburses the counties 59.5 percent of the tuition that the counties pay. SED sets the rates … HLVS’ tuition reimbursement rates. Remind HLVS officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualTown of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… is $4,012,006. Key Findings Town officials have not closed out a capital project for a dump closure with a remaining … by a total of $101,445. Key Recommendations Properly close-out the completed capital project and transfer the remaining …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Opinion 88-78
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Contract for … for town police services) -- Police Chief (necessity for in village) -- Police Department (abolishment of in village); (necessity of if village has justice court); …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Opinion 88-50
… means "to construct again, to rebuild, to remodel, to form again or renew" (see also 4 Opns St Comp, 1948, p 484). …
https://www.osc.ny.gov/legal-opinions/opinion-88-50State Agencies Bulletin No. 2274
… of certain two-year professional traineeships may have on an employee’s salary. Since only the grade equations … a Comp Rate Code of ANN is inactive or has a Payroll State of Leave of Absence not related to a Workers … No. 1786 – Non-Negotiated and/or Undeliverable New York State Payroll Checks. Checks issued to eligible employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2274-restructure-two-year-professional-traineeships-leading-grade-18Opinion 88-70
… 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. REFERENDUM -- … or sewer system. It has been consistently held in this State that a municipality may not submit a proposition to a …
https://www.osc.ny.gov/legal-opinions/opinion-88-70DiNapoli: Contractor Failed to Turn Over $1.5 Million in Prescription Drug Rebates to NYS
… turn over a significant amount of them to the state. This money is intended to help hold down costs of the program and … Civil Service and United HealthCare need to make sure this money is fully collected and remitted to the state.” The New … not remit. The audit recommended United work to get that money for the state. Officials from United agreed with the …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-contractor-failed-turn-over-15-million-prescription-drug-rebates-nysOther Bulletin No. 36
… 8 of the Laws of 2017 provides for a salary increase of two percent (2.00%) for fiscal year 2017-2018. The State … Trustees approved Resolution includes a salary increase of two percent (2.00%) for fiscal year 2017-2018. The Division … (Administration). Included on the NHRP709 report is one or more of the following messages which identifies the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-36-april-2017-state-university-construction-fund-scfDiNapoli: Tax Cap Remains at 2% for 2025
… applied to local governments (excluding New York City) and school districts in 2012, limits annual tax levy increases to …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025DiNapoli: Tax Cap Set at 2% in 2024
… at 2% for 2024 for local governments that operate on a calendar-based fiscal year, according to data released today … factor at 6.26% for those local governments with a calendar fiscal year, well above the 2% allowable levy …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024XIII.4 Overview – XIII. Employee Expense Reimbursement
… Section Overview and Policies When employees travel on State business, they are entitled to reimbursement for … ensure compliance with the New York State Joint Commission on Public Integrity’s Advisory Opinion regarding travel … the SFS Mileage Detail page to document mileage claims line by line, between destination points. When a proxy enters …
https://www.osc.ny.gov/state-agencies/gfo/chaper-xiii/xiii4-overviewDiNapoli: Tax Cap Remains at 2% for 2026
… for commodities and services and the potential impact of policy choices at the federal level." In accordance with … in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions. The law also …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026