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Opinion 88-70
… are neither permitted nor required by statute are improper and without effect, and that municipal moneys may not be expended for such … lease of city real property; Municipal Home Rule Law, §§23 and 24, requiring mandatory or permissive referenda, …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… approval from OSC for establishing capital project reserve funds and exceeded the Board-authorized amount when funding … the completed capital project and transfer the remaining funds back to the appropriate operating fund. Ensure that reserve funds are approved by OSC when the reserves are established. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235New Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… had devastating health, economic and social consequences. In New York, the pandemic and ensuing economic shutdown … like food and housing. Since 2014, poverty rates in New York have surpassed the national average. In 2021, the … had devastating health economic and social consequences In New York the pandemic and ensuing economic shutdown …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadeDiNapoli Releases Upper Manhattan Economic Snapshot
… for work as childcare providers, housekeepers, restaurant workers and health aides, earn an average salary of $34,260. … Heights and Inwood in English at http://www.osc.state.ny.us/osdc/rpt2-2016.pdf or in Spanish at http://www.osc.state.ny.us/osdc/rpt2-2016_sp.pdf . …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-upper-manhattan-economic-snapshotVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… purpose of our audit was to review the Village’s financial and information technology operations for the period June 1, … is located in the Town of Ledyard in Cayuga County and has approximately 700 residents. Budget appropriations for the general, water and sewer funds in 2013-14 were approximately $651,100 funded …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Albany City School District – Separation Payments and Information Technology (2012M-251)
… $208 million, and are funded primarily with real property taxes and State aid. Key Findings During the audit period, 32 employees …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationVendor File Advisory No. 1
… Subject: Capturing Doing Business As (DBA) information on the Vendor File Guidance: Do not enter a DBA name in the Name 1 or Name 2 fields when registering a vendor on the Vendor File. If a DBA is entered, the vendor may not … the IRS TIN match and therefore, may not be registered on the Statewide Vendor File. Appropriate Location to add to …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/1-regarding-doing-business-dbaState Agencies Bulletin No. 2124
… Purpose As we await the enactment of the New York State (NYS) fiscal year 2023-24 budget, OSC would like to provide notice of the possible impact to paychecks if the NYS budget or an … Comptroller and Attorney General; officers and employees of the judiciary; and officers and employees of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2124-paycheck-distribution-april-12-2023-administration-cycle-paychecksState Comptroller DiNapoli Statement on Passage of Legislation Increasing Oversight of Industrial Development Agencies (A.07915/S.05867)
… of our IDAs. I want to thank Assemblyman Magnarelli and Sen. Marchione for sponsoring this proposal and helping …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-dinapoli-statement-passage-legislation-increasing-oversight-industrial-developmentAlternatives For Children – Compliance With the Reimbursable Cost Manual
… Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered expenses … with disabilities who are between three and five years of age. Alternatives is reimbursed for preschool special … in other than personal service costs, which consisted of $37,446 in expensed equipment that was not properly …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/alternatives-children-compliance-reimbursable-cost-manualRivendell School – Compliance With the Reimbursable Cost Manual
… 86 students. The New York City Department of Education (DoE) refers students to Rivendell based on clinical … reports to SED on its annual CFRs. SED reimburses DoE for a portion of its payments to Rivendell based on … programs. $70,644 in undocumented extra pay expenses. The teachers in question did not work sufficient hours to earn …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualMedicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
To determine if Medicaid made improper Medicare premium payments on behalf of recipients enrolled in the Medicare buyin program
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsAn Examination of the Finances of the Metropolitan Transportation Authority - April 2003
On February 19, 2003, the State Comptroller took the extraordinary step of issuing subpoenas for records and testimony from officials of the MTA.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2004.pdfDiNapoli: Restaurant Industry Critical to New York City's Economy
… billion in total wages citywide and delivered nearly $27 billion in taxable sales, but many restaurants and bars have closed or significantly reduced their operations because … $107 billion in total wages citywide and delivered nearly $27 billion in taxable sales but many restaurants and bars …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyState Comptroller Thomas P. DiNapoli and Richmond County D.A. Michael E. McMahon: President of Staten Island Special Needs Pre-School and Wife Indicted for Stealing Approximately $771,000 in Public Funds
… and Richmond County District Attorney Michael E. McMahon today announced that Dennis Mosesman and Elsie Mosesman have … for relatives, cell phone payments, personal purchases at Costco, life insurance, and also created a more than $100,000 …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-thomas-p-dinapoli-and-richmond-county-da-michael-e-mcmahon-president-staten-islandIII.9 Provisions for 15 Day Prompt Payment Interest Eligibility – III. Statewide Financial System (SFS)
… and procedures of the accounting and financial management system of state government and identifies that it is seeking … of an account established within the Statewide Financial System (SFS) electronic vendor portal. Completion of this … ) for more information on interest eligibility requirements, including enrolling in electronic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii9-provisions-15-day-prompt-payment-interest-eligibilityDiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession
… the largest decline in staffing since the Great Recession of 2008. Despite the city hiring over 40,000 new employees in … it also must prioritize a clear understanding of staffing challenges at its agencies and be transparent … agencies, with 11 experiencing a decline in staffing of more than 13%. The Department of Correction had the …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recessionDiNapoli: Tax Cap Set at 2% in 2023
… Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire districts, … expected or planned, making it harder to adhere to the tax cap as they prepare their budgets for 2023.” DiNapoli said … round of American Rescue Plan Act (ARPA) funds. The tax cap, which first applied to local governments and school …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023NYS 529 Program, Qualified Withdrawals
… Comptroller DiNapoli's Legislative Program Legislative Session 2023-2024: NYS 529 Program, Qualified Withdrawals – Signed as Chapter 310 of the … under the New York state college choice tuition savings program. Memo Bill Text Status … under the New York state college choice tuition savings program …
https://www.osc.ny.gov/legislation/nys-529-program-qualified-withdrawalsLeake and Watts Services, Inc. – Compliance With the Reimbursable Cost Manual
… The ineligible costs included: $162,753 in personal service costs, which consisted of $158,044 in salaries and … full-time equivalent; and $65,318 in other than personal service costs, which consisted of $53,960 in insufficiently …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/leake-and-watts-services-inc-compliance-reimbursable-cost-manual