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XVI.3.F Public Benefit Corporations – XVI. Financial Reporting
… 2100 – Defining the Financial Reporting Entity Process and Document Preparation: The following is a discussion of each public benefit corporation, public authority, not-for-profit corporation and … to local non-profit development corporations which finance business and industrial projects. The Board of Directors is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporationsDiNapoli: New Yorkers Foot the Bill for Billions in Public Authority Spending and Debt
… Recent authority actions suggest that authorities must do more to open their doors to public accountability.” Of the …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-yorkers-foot-bill-billions-public-authority-spending-and-debtExecutive Director of Baychester Youth Council Indicted for Stealing More Than $100,000 From Federal Grant
… allegedly took public money intended to give children a safe and nurturing place to go after school and spent it on … After my office found her theft, we worked closely with Bronx County District Attorney Darcel D. Clark and her … then explained the figures also showed winnings she bet. Russell also told investigators that she could "make …
https://www.osc.ny.gov/press/releases/2016/07/executive-director-baychester-youth-council-indicted-stealing-more-100000-federal-grantComptroller DiNapoli and AG Schneiderman Announce Sentencing in Theft of Over $274,000 in State Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced … we exposed his theft and recovered nearly $275,000 for the retirement system,” State Comptroller DiNapoli said. “I thank … in the amount of $7492016 for stealing $27492016 in NYS pension benefits …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-theft-over-274000-state-pension-benefitsState Agencies Bulletin No. 1835
… Amount, and Sum %. These queries will allow agencies to do outreach to encourage full enrollment in direct deposit. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1835-new-queries-identify-employees-receiving-paper-checksNew York Leads Nation in Nonprofit Jobs & Wages
… employment with more than 1.4 million jobs and total wages of just over $78 billion in 2017, according to a report … “Nonprofits play an important role in every region of New York, delivering vital services to New Yorkers, from … York’s private sector employment in 2017, compared to 10.2 percent nationwide, ranking third behind Vermont and Maine. …
https://www.osc.ny.gov/press/releases/2019/07/new-york-leads-nation-nonprofit-jobs-wagesState Agencies Bulletin No. 783
… September 1, 1994, the Workers’ Compensation benefit for employees in the Management Confidential bargaining units … is deemed Workers’ Comp-eligible, there are two options: For employees who are not enrolled in the IPP program, … Both options give the employee full retirement and salary service credit for a year when using the benefit. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/783-new-workers-compensation-actionreason-code-management-confidentialControls Over Unclaimed Bottle Deposits (Follow-Up)
… included in our initial audit report, Controls Over Unclaimed Bottle Deposits (Report 2016-S-96 ). Background The … 19, 2017, determined that the Department deposited all funds received into the General Fund, as required. However, …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/controls-over-unclaimed-bottle-deposits-followDiNapoli: Former Pharmacist Pleads Guilty In $232,000 Fake Prescriptions Scam
… $232,000 in a fraud that was uncovered in two audits by State Comptroller Thomas P. DiNapoli’s office. William Davis, … prescription drug coverage for enrollees. To read the two audit reports, visit: http://www.osc.state.ny.us/audits/allaudits/093013/12s11.pdf and …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-former-pharmacist-pleads-guilty-232000-fake-prescriptions-scamDiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds
… New York State Comptroller Thomas P. DiNapoli today announced the arrest of former Almond …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-fundsDiNapoli Finds Slow Property Tax Growth for Local Governments
… is slow and the pressure remains on local governments to do more with less.” Local government revenues increased by …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsCompliance With the Safe Schools Against Violence in Education Act
… York City are properly and accurately reporting statistics on crime and incidents to the State Education Department … and reduce the number and severity of incidents. Key Findings We reviewed incident records for seven schools … report incidents that occur during summer school months. Key Recommendations Assess risks related to SAVE Act …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actCentral New York Regional Market Authority – Financial Condition (2024M-18)
… – pdf] Audit Objective Determine whether the Central New York Regional Market Authority Board of Directors (Board) … they did not budget enough for base pay, overtime and new staff. The Board also approved and paid the former …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18DiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations
… of seven settlements in which DOH allowed the violator to pay a penalty on an installment plan, in all cases, the …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-doh-needs-step-enforcement-patient-safety-violationsWhat is a Public Authority?
… Public authorities are corporate instruments of the State created by the Legislature to further public … and nursing homes. The debt service for these bonds is usually supported by revenues of the project, such as …
https://www.osc.ny.gov/public-authorities/what-public-authorityJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… and separate from the Town of Jefferson and located in Schoharie County. The Board of Fire Commissioners consists … The Board also has not ensured that procedures are in place for financial recording and reporting. We found that …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mDiNapoli: State Could Face Tough Fiscal Decisions in Year Ahead
… funding for education, clean water, affordable housing and other programs, but authorizes more than $10.5 billion in new state debt and allows billions of dollars in lump sum spending with … be allocated, how recipients are selected or what public benefits are expected. Additionally, significant amounts of …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-could-face-tough-fiscal-decisions-year-aheadOversight of Critical Foster Care Program Requirements (Follow-Up)
… service delivery, including assessments and case plans for families and children. Our initial audit examined whether … required criteria prior to their certification or approval for the placement of foster children, and to determine whether casework contacts occur as required for these children. At each of the ten sites we visited, we …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followDiNapoli: Jackson Heights Economy Energized By Immigrants and Small Businesses
… to their neighborhoods,” said Assemblymember Catalina Cruz (D-Corona, Elmhurst and Jackson Heights) . “I want to …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-jackson-heights-economy-energized-immigrants-and-small-businessesOpinion 89-3
… financing arrangement to the political subdivision, a benefit not enjoyed by others who competed for the State …
https://www.osc.ny.gov/legal-opinions/opinion-89-3