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Disruption to Special Education Services: Closing the Gap on Learning Loss from COVID-19
New York students with disabilities lost partial or full special education services because of school shutdowns and the shift to remote learning during the pandemic, likely exacerbating pre-existing achievement gaps.
https://www.osc.ny.gov/files/reports/pdf/special-education-report.pdfOversight of Smart Schools Bond Act Funds (2019-S-13) 180-Day Response
To determine whether the State Education Department is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have appropriately utilized them for their intended purpose.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s13-response.pdfComptroller DiNapoli & Manhattan U.S. Attorney Announce $2.95 Million Settlement With Hospital Group For Improperly Delaying Repayment of Medicaid Funds
… States Attorney for the Southern District of New York, Scott J. Lampert, Special Agent in Charge of the New York … Medicaid fraud statewide.” HHS-OIG Special Agent in Charge Scott J. Lampert said: “Any threat to the financial health …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-manhattan-us-attorney-announce-295-million-settlement-hospital-group-improperlyOpinion 98-10
… streets) -- Repairs (by town of village streets) -- Snow Removal (by town on village streets) VILLAGE LAW, §6-602; … MUNICIPAL LAW, §119-o; MUNICIPAL HOME RULE LAW, §10(1): A town may not raise town taxes within a village to generate revenues to reimburse the town for the …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 94-29
… or statutory amendments that bear on the issues discussed in the opinion. [edited for publication] FEES -- Court Fees … represents a presentment agency or an indigent spouse in appeals from Family Court order) CIVIL PRACTICE LAW AND … are applicable to appeals from orders of the Family Court in juvenile delinquency proceedings in which the corporation …
https://www.osc.ny.gov/legal-opinions/opinion-94-29DiNapoli: Brooklyn is King of NYC Economic Growth
… Brooklyn’s economy is expanding, adding jobs and businesses at a faster pace than the rest of New York City between 2003 and 2012, including the first increase in manufacturing jobs in 2012 after decades of losses, according to an economic snapshot of … Brooklyns economy is expanding adding jobs and businesses at a faster pace than the rest of New York …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-brooklyn-king-nyc-economic-growthIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… Metropolitan Transportation Authority (MTA) Franchise Tax Surcharge – 209B Tax imposed on corporations doing business … imposed on the import, manufacture, sale and use of motor fuel by petroleum businesses operating in NYS. Business Taxes … as prescribed in Article 20C of the Tax Law. 30341 Motor Fuel Tax Tax imposed on the sale and use of diesel and other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesOversight of Direct Placement of Children
… no immediate safety concerns. However, one of the case records had a document stating that there was enough credible … about the redacted files involved requests for additional documents not required under the confidentiality agreement. … documents we requested from OCFS for certain cases (e.g., permanency hearing reports), had been included in some …
https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-childrenRefunding Local Debt
… including the risk to the issuer of any derivative or hedge transactions undertaken in connection with such sale. …
https://www.osc.ny.gov/debt/refunding-local-debtOpinion 88-11
… issues discussed in the opinion. PARKS AND RECREATION -- Park Land (conveyance of lands subject to reversionary interest) VILLAGE LAW, §1-102(1): When land is conveyed to a village for use as a park, subject to a private reversionary …
https://www.osc.ny.gov/legal-opinions/opinion-88-11State Comptroller DiNapoli Releases Audits
… implemented. State Education Department – Oversight of Mental Health Education in Schools (Follow-Up) (2023-F-21) Under … in Medicaid and their National Provider Identifier (NPI) – a unique identification number – to be included on …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsTown of Owasco – Financial Management and Procurement (2021M-70)
Determine whether the Town of Owasco (Town) Board (Board) effectively managed fund balances and reserves for the general, water and sewer district funds and has multiyear financial and capital plans.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/owasco-2021-70.pdfDiNapoli and Schneiderman Announce Guilty Plea in $110,000 Health Contract Theft
… from the state. “Mr. Dunkel stole more than $110,000 in public funds earmarked to promote the immunization of … prosecuted over 50 individuals in public corruption cases since 2011, including a sitting state senator, a current member of the New York City Council, and elected officials from both …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-and-schneiderman-announce-guilty-plea-110000-health-contract-theftDivision of Housing and Community Renewal Bulletin No. DH-77
… in the employee’s taxable gross and are subject to all employment taxes and income taxes. Income taxes will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-77-2015-csea-pef-and-rrsu-over40-comp-time-ii-cash-outDiNapoli: Local Sales Tax Collection Growth Highest Since 2013
… year-over-year growth since 2013. "This is welcome news for municipalities, as local revenues have been under … we know, collections are dependent on consumer spending, and the impact of new federal tax changes on this spending is … exceeding 4 percent. Lagging somewhat were the Capital District (2.8) and the Western New York regions (3.1). …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-local-sales-tax-collection-growth-highest-2013State Agencies Bulletin No. 1664
… To inform agencies of updated procedures for processing union dues deductions in PayServ Affected Employees Employees … who are seeking to initiate or terminate deductions for union dues (except Courts, SUNY and CUNY) Background A recent … for initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1664-updated-procedures-initiating-or-terminating-payroll-deductions-unionDiNapoli: Strong Growth for Local Sales Tax Collections Halfway Into 2018
… Local sales tax collections across New York grew 6 percent in the first … first six months of 2016 it was 1.7 percent. "Local sales tax growth is showing sustained improvement across much of … a strong start to 2018. But as history has proven, sales tax can be an unpredictable revenue source for our local …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-strong-growth-local-sales-tax-collections-halfway-2018Comptroller DiNapoli Releases Municipal Audits
… Operations (Cattaraugus County) Auditors found that fines and fees were generally recorded accurately and deposited in … town officials have not adopted IT policies and procedures for disaster recovery, backups and breach notification. In … that there were 128 residential property owners within the district who were not billed for water use during 2017. In …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Former Riverside Treasurer Embezzles $80K
… The former treasurer in the village of Riverside, located in Steuben County, stole more than … auditors and investigators. She was charged with one count of grand larceny in the second degree and two counts of falsifying business records in the first degree. Today she …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kOpinion 97-23
… requirements of both organizations. December 31, 1997 Walter P. Wagner, Esq., Counsel Lido and Point Lookout Fire …
https://www.osc.ny.gov/legal-opinions/opinion-97-23