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Opinion 94-8
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-94-8Understanding Your GASB Report – Governmental Accounting Standards Board
… reflects (1) the long-term expected rate of return on pension plan investments to the extent (a) this rate will … Contribution The amount reflects an employer’s regular pension contribution, including Group Life Insurance Plan … measure of an employer’s relative share of a cost-sharing pension plan as compared to all employers of the plan. …
https://www.osc.ny.gov/retirement/employers/gasb/understanding-your-gasb-reportMedicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… diagnosed with end stage renal disease who were eligible for, but not enrolled in, Medicare. The audit covered the … requires dialysis or a kidney transplant to stay alive. For the six-year period ended December 31, 2015, Medicaid paid $909 million for medical services (including inpatient, clinic, …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseAdditional Service Credit Under Article 19 – Basic Plan for ERS Tier 2 Members
Basic Plan information for ERS Tier 2 members under Sections 70a 71a and 75 Additional Service Credit Under Article 19
https://www.osc.ny.gov/retirement/publications/1505/additional-service-credit-under-article-19Additional Service Credit Under Article 19 – Basic Plan for ERS Tier 1 Members
Basic Plan information for ERS Tier 1 members under Sections 70a 71a and 75 Additional Service Credit Under Article 19
https://www.osc.ny.gov/retirement/publications/1500/additional-service-credit-under-article-19Basic Plan for ERS Tier 1 Members – Basic Plan for ERS Tier 1 Members
Basic Plan information for ERS Tier 1 members under Sections 70a 71a and 75 Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1500DiNapoli: Brooklyn is King of NYC Economic Growth
… Brooklyn’s economy is expanding, adding jobs and businesses … decades of losses, according to an economic snapshot of Brooklyn released today by New York State Comptroller Thomas P. DiNapoli. "Business in Brooklyn is booming and people want to live there because of …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-brooklyn-king-nyc-economic-growthMental Health Training Component of the New York SAVE Act (2022-MS-1)
… did not provide mental health training to all staff for the 2020-21 school year by September 15, 2020, as … recognition of the 10 warning signs, whom to turn to for assistance, and how to access appropriate services. … …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1State Comptroller DiNapoli Releases School and Local Government Audits
… Fiscal Responsibilities Audit Follow-Up (Steuben County) The follow-up review was limited to interviews with … manner. Town of Putnam – Accounting Records and Reports (Washington County) The supervisor did not maintain the town’s … auditors around the state. Make a difference in your local community and join our team . … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsDiNapoli Report Highlights Where New Yorkers Work
… has changed in significant ways since 2000 with the health care and social assistance industries increasing their … and financial activities shrank. Employment in health care and social assistance had the greatest increase … New York City from 2019 to 2023, increasing primarily for home health care workers, its growth in the rest of the state …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-report-highlights-where-new-yorkers-workDiNapoli: New York Sending More Tax Dollars to Federal Government Than it Gets Back
… "New York sent an estimated $40.9 billion more in tax payments to Washington in 2016 than it received back in … shows federal spending in New York during federal fiscal year 2016 included $55 billion in Social Security payments, … $11,183. Only three states – New Jersey, North Dakota and Connecticut – experienced a more negative balance of payments …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-york-sending-more-tax-dollars-federal-government-it-gets-backReal Property Tax Exemptions Administration (2017-MR-4)
… whether town assessors were properly administering select real property tax exemptions for the period January 1, 2016 through …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Public Health – 2022 Financial Condition Report
… by nearly $3 billion and local Medicaid spending by $645 million in SFY 2021-22. State share spending is further …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-healthOpinion 97-24
… established for the members of the fire company unless they have been approved as members of the fire company and are subject to call for whatever duties may be assigned under … the rules and regulations of the department or company. You ask whether members of the "auxiliary" of an incorporated …
https://www.osc.ny.gov/legal-opinions/opinion-97-24State Comptroller DiNapoli Releases Audits
… Contract Procurement and Oversight (2020-N-8) A not-for-profit corporation affiliated with DOE – New York City … Manual (2021-S-21) Empowering Minds is an SED-approved, for-profit special education provider located in Holbrook … with disabilities who are between 3 and 4 years of age. For the fiscal year ended June 30, 2015, auditors identified …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-auditsChild Care and Development Block Grant – Federal Funding and New York
… York City As of the City’s latest projections (January 2025), CCDBG is the second-largest source of federal funding … 11.0% Note: Columns may not add due to rounding. Sources: NYC Office of Management and Budget; OSC analysis FIGURE 2 – Number of Children Using Child Care Vouchers Sources: NYC Open Data; OSC analysis … The Child Care and Development …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-and-development-block-grantState Comptroller DiNapoli Releases School Audits
… and charter school finances and operations to ensure money is being spent appropriately and effectively. The … the budget and ensure that account codes are not overspent is compromised when it does not approve budget transfers. …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsCompliance With Freedom of Information Law Requirements (2019-S-70) 180-Day Response
To determine if the Capital District Transportation Authority (CDTA) and its subsidiaries have policies, procedures, and processes in place to fulfill CDTA’s responsibilities under the Freedom of Information Law (FOIL), and to determine if CDTA is in compliance with its responsibilities under FOIL.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s70-response.pdfJefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
Determine whether officials appropriately evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/jefferson-co-ida-2020-70.pdfDiNapoli: MTA’s Subway Station Repair List Is Growing
… The overall number of repairs needed in New York City’s subway stations has increased, leaving fewer … are rated 4.0 or higher. The MTA recently completed its latest survey, which is based on 2017 observations. The …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-mtas-subway-station-repair-list-growing