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Small Business in New York State: An Economic Snapshot, March 2019
From mom-and-pop corner stores to medical practices to computer software start-ups, small businesses play a vital role in New York’s economy
https://www.osc.ny.gov/files/reports/special-topics/pdf/small-business-nys-2019.pdfContract Award and Performance (2013-S-45)
To determine whether the New York State Energy Research and Development Authority (NYSERDA) awarded procurement contracts according to prescribed policies
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s45.pdfAnthem Blue Cross – Coordination of Benefits with Medicare (2023-S-30)
To determine whether Anthem Blue Cross coordinated benefits to properly pay claims for NYSHIP Empire Plan members with Medicare coverage.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s30.pdfManagement of Invasive Species (2019-S-26)
To determine if the Department of Environmental Conservation (Department) was effectively managing invasive species to prevent and mitigate the harmful...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s26.pdfNew York Local Government Assistance Corporation
… ) Mission Statement Created on June 11, 1990, the New York Local Government Assistance Corporation’s … or “LGAC”) mission consists of three main goals, which, when met, directly benefit the State, the City of New York … New York Local Government Assistance Corporation (“LGAC”) was created in 1990 to provide a means for the State to …
https://www.osc.ny.gov/debt/lgacXI-A.8 Payment Tolerances – XI-A. Purchasing
… (tolerances) in the Statewide Financial System (SFS) for preferred source, centralized contract, and discretionary purchases; … Note: This section does not pertain to purchases made from Business Unit Contracts. Tolerances are not applied to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a8-payment-tolerancesEcoNews Spring 2021
This edition of EcoNews provides more detail on our work at the Fund to address the investment risks posed by climate change and to take advantage of opportunities to invest in climate solutions.
https://www.osc.ny.gov/files/reports/special-topics/pdf/econews-spring-2021.pdfOpinion 95-10
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Public Burial Grounds (duty of … (to maintain cemetery) WORDS AND PHRASES -- "Around" (meaning of for purposes of Town Law, §291) TOWN LAW, §291: … its usual and ordinary meaning. Webster's Ninth New Collegiate Dictionary (1989) defines "around," when …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Opinion 90-14
… or attorney in lieu of reimbursing the town. There is no express authority in the Town Law for a town to impose … however, the courts generally have held that there is implied authority to impose reasonable fees to carry out zoning and planning regulatory measures (see, e.g., Jewish Reconstructionist Synagogue of the North Shore, Inc. v …
https://www.osc.ny.gov/legal-opinions/opinion-90-14State Police Bulletin No. SP-113
… Purpose To inform the agency of OSC’s automatic processing. Affected … Officers in Bargaining Unit 17 Background Pursuant to Chapter 69 of the Laws of 2009 which implements the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-113-april-1-2007-april-1-2008-and-april-1-2009-retroactive-salary-and-otherDivision of Housing and Community Renewal Bulletin No. DH-48
… Sal Admin Plan, Bargaining Unit or Grade on Job Data does not match the corresponding fields on Position Data; a … the effective date of the increase, the payroll system does not consider the AC 230 when calculating the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-48-retroactive-april-1-2010-salary-increase-employeesDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… rushing to file their tax returns. My office is watching for those who would con the system to steal the public’s … million stopped by DiNapoli’s office had been approved for payment but DiNapoli’s auditors found red flags and …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsState Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) … balance can be achieved through targeted cost savings and continued economic growth, which requires vigilant … budget management. “Until the federal government steps up with sustainable policy changes and funding to address the …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetJefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over selected financial … District provides services and funds projects related to the conservation of soil and water resources, the … or businesses with which the former Director appears to have been affiliated, resulting in a potential conflict of …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overTown of Chautauqua – Fiscal Stress (2013M-220)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period … of Chautauqua is located in Chautauqua County and serves about 4,460 residents. The elected five-member Town Board is … activity against those estimates, allowing appropriations to be over-expended. The Board aggregately over-estimated …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Maine-Endwell Central School District – Financial Condition (2013M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s … in the Towns of Maine, Nanticoke, Union, Newark Valley, and Owego, in Broome and Tioga Counties. The District is … depletion of the year-end unexpended surplus fund balance from $1.7 million in 2009-10 to just over $64,000 (or 0.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Freeport Union Free School District – Financial Management (2024M-49)
… Audit Objective Determine whether the Freeport Union Free School District’s (District) Board of Education (Board) and … response. … Determine whether the Freeport Union Free School Districts District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Opinion 91-29
… 61, pertaining to strict liability for loss of funds by public officers). An action may be brought, however, to …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 91-7
… This opinion represents the views of the Office of the State Comptroller at the time … Districts (when fire district may contract for emergency and general service) FIRE DISTRICTS -- Ambulance Service … the General Municipal Law, however, the town is precluded from contracting for the services of an emergency rescue and …
https://www.osc.ny.gov/legal-opinions/opinion-91-7DiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… has set a shining example of growth and tenacity. I extend my heartfelt congratulations to every member of this …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challenges