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Opinion 92-26
… that bear on the issues discussed in the opinion. ELECTIONS -- Board of Elections (liability for expenses of) COUNTY LAW, §361-a; … instance as a county charge, and only those expenses that are specifically chargeable to individual jurisdictions … the procedures by which the expenses of a board of elections of a county outside the City of New York are …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Opinion 90-36
… This opinion represents the views of the Office of the State Comptroller at the time it was … owner's agent delivered three checks on October 16, 1875, bearing that date. As there were no funds in the bank … Azzarello v Richards , 198 Misc 723, 99 NYS2d 597; Control National Bank of Canajoharie v Paton , 109 Misc 2d 42, 439 …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 2000-23
… in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to salary increase of additional amount … -- Compensation (entitlement to salary increase by police chief of additional amount received by other than next … is the highest ranking subordinate police officer to the chief and who is a member of a negotiating unit, receives a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23State Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. New York State Health … Services (2020-S-7) NYSHIP, administered by the Department of Civil Service, provides health insurance … and school district employees, and their dependents. The Empire Plan is the primary health benefits plan for …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Budget Benefiting From Strong Economy
… begin raising short-term interest rates after keeping them near zero for seven years. While rates will likely rise …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-nyc-budget-benefiting-strong-economyComptroller DiNapoli Releases Municipal Audits
… and 2012-13, as required by the by-laws. City of Rye – Boat Basin Fund (Westchester County) The city’s boat basin operations are generally operating efficiently. … cost allocations for its enterprise funds including the boat basin fund. Although the cost allocation was updated in …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: Research Foundation of the State University … York and New Jersey generally did not have documentation to justify the need for new or renewed contracts for personal … In addition, the authority did not provide documentation to support that it periodically reassessed all of its …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsNew York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The audit included all expenses claimed on NYCCD’s … $776,901 in reported costs that did not comply with the Manual’s requirements and recommend such costs be disallowed. …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/new-york-center-child-development-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued. Office of Children and Family Services (OCFS): … from the original audit. State University of New York, University at Buffalo: Procurement Practices …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… District and the Valley Central School District . “In an era of limited resources and increased accountability, … of the budget process and financial condition. Beginning in 2010-11, the district gradually increased its tax levy and budget. In each of the three years from 2010-11 to 2012-13, the …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0New York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2014, NYTPS reported $23.5 million in reimbursable costs on its CFRs for its rate-based … fiscal years ended June 30, 2014, we identified $841,392 in reported costs that did not comply with SED’s requirements, including $483,136 in personal service costs and $358,256 in non-personal …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015
… Purpose To determine whether the Department of Health’s eMedNY system … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period April 1, 2015 … claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to …
https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015Creditable Service – Special 20- and 25-Year Plans
… service (service which can be used to calculate your pension benefit) in this plan includes: SUNY Police Officer SUNY Peace Officer ENCON Officer State Park … Officer covered under the New York City Police Pension Fund Police service transferred from the Metropolitan …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/creditable-serviceTown of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… $21,287 more than necessary for diesel fuel purchases. The Clerk did not record all collections received in a timely and … manner. Accountability analyses were not prepared by the Clerk, who had a $1,100 unidentified balance in the Clerk bank account as of July 31, 2017. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217Implications for the Future – 2021 Financial Condition Report
… March and April 2020, nearly 2 million jobs were lost in New York State and, as of August 2021, only 55 percent of … Funding Federal aid has long played an essential role in the State’s budget and its ability to provide health care, … education, human services and other essential programs. In recent years, for example, new federal funding has helped …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureDiNapoli: Rechargeable Battery Use Rising Dramatically, But State Not Enforcing Recycling Law Requirements
… some exceptions such as large batteries weighing over 25 pounds and rechargeable vehicle batteries. Recycling in New … Between 2017 and 2020, C2R reported collecting 996,149 pounds of rechargeable batteries – mostly nickel-cadmium, … checked with 72 of them and found a large majority (69%) did not have collection bins for consumers. Because it …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-rechargeable-battery-use-rising-dramatically-state-not-enforcing-recycling-law-requirementsDiNapoli: NYC Fiscal Year 2024 Budget Balanced, but Out Year Gaps Continue to Grow
NYC faces spending risks that could increase its budget gaps for Fiscal Years 2025 through 2027 to an average of $126 billion annually fueled by spending choices made during the pandemic underbudgeting for recurring spending and significant costs associated with the influx of asylum seekers
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-nyc-fiscal-year-2024-budget-balanced-out-year-gaps-continue-growDiNapoli: Affordable Housing Developments Need Better Oversight to Address Unsafe Conditions
… Auditors examined Clinton Towers in Manhattan, Evergreen Gardens in the Bronx, and Tivoli Towers in Brooklyn, and … these properties are managed responsibly and that tenant apartments are safe, well-maintained, and affordable.” The … and community rooms cluttered and inaccessible. Evergreen Gardens (2 buildings, 358 units, Bronx) Holes in the building …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-affordable-housing-developments-need-better-oversight-address-unsafe-conditionsDiNapoli: Local Governments Challenged by Slow Revenue Growth
… coping with slow or no revenue growth, making it difficult for them to maintain services while keeping pace with rising … Spending by school districts remained below 1 percent for three years starting in 2011, but ticked up at a higher … districts, towns and villages rely on the property tax for approximately half of their revenues. The property tax …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthInfant and Child Learning Center – The Research Foundation for the State University of New York: Compliance With the Reimbursable Cost Manual
… whether the costs reported by Infant and Child Learning Center - The Research Foundation for the State University of … 2011, the State University of New York Downstate Medical Center purchased the Long Island College Hospital, including … Reimbursable Cost Manual ( 2016-S-74 ) Kennedy Child Study Center: Compliance With the Reimbursable Cost Manual ( …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/infant-and-child-learning-center-research-foundation-state-university-new-york-compliance