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Onondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… Of this amount, officials properly recaptured $97,020 from one company. Key Recommendations The Board should: … by the Board. Recapture the sales tax exemption benefits from companies who have exceeded the amounts authorized. IDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectOpinion 97-21
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (filing of annual … to section 30 of the General Municipal Law. This is in response to your inquiry concerning the filing of annual … of the General Construction Law, the term "now," as used in a statute referring to other laws in force, "relates to …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Spencerport Central School District – Employee Benefits (2025M-65)
… – May 16, 2025 Understanding the Audit Area In addition to established wages and salaries, school districts (districts) often provide separation payments to employees for a retirement incentive or all or a portion … that future separation and unused leave payments will be appropriately authorized and accurately calculated. The …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65DiNapoli: Restaurant Industry Critical to New York City's Economy
… have fewer than 20 employees. More than 60 percent of city resident restaurant workers were immigrants in 2018, compared … that he extended the program year-round and has made it permanent. DiNapoli’s report found that this program and the …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyEstablishing the Standard Work Day – Enhanced Reporting
… credit, which is the basis for benefit eligibility and, in most cases, used in the calculation of benefits. Each job title at your … work day (SWD) established by board resolution or contract in order for you to calculate the days worked for an …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/establishing-standard-work-dayState Comptroller DiNapoli Releases Municipal Audits
… of approximately $1.7 million in revenue if income tax surcharges remain at 2016-17 levels and a shortfall of …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0Oversight of Contract Expenditures of Palladia, Inc.
… families through alcohol and drug prevention treatment. In 2014, OASAS entered into a five-year $45.6 million … with OASAS. These 10 programs served 603 individuals in the fields of residential treatment, outpatient treatment, and scattered-site housing. In December 2014, Palladia merged with and began operating …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incDiNapoli: Property Tax Exemptions Top $450 Billion
… In this category, the state's School Tax Relief program (STAR) – which applies to a large portion of owner-occupied … exemptions in 2016, worth $141 billion, or 31 percent of all exempted value. However, unlike other exemptions, STAR … school district exemptions ($103.6 billion, 23 percent of all exemptions); non-profit organizations such as hospitals, …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionOpinion 89-15
… moneys paid to the department or company may be expended only for department or company purposes. There is no …
https://www.osc.ny.gov/legal-opinions/opinion-89-15Medicaid Program – Excessive Payments for Durable Medical Equipment Rentals
… (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs arrange for the provision of health care … repeated use and have been ordered by a practitioner in the treatment of a specific medical condition. Certain DME …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/medicaid-program-excessive-payments-durable-medical-equipment-rentalsCity of Glen Cove – Budget Review (B7-16-12)
… the significant revenue and expenditure projections in the City’s preliminary budget for the 2017 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling $12.8 million to … surpluses for the 2016 fiscal year totaling $990,296 in the general fund and an operating deficit totaling $54,816 …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12Comptroller DiNapoli and AG Schneiderman Announce Conviction of Florida Resident for Stealing Over $148k In NYS Pension Benefits
… of Tamarac, Florida, pleaded guilty today to Grand Larceny in the Third Degree, a Class D felony, for stealing over $148,000 in pension payments from the New York State and Local … Jacob Yudenfreund, a New York State pensioner who died in March 2010. “For years, Ms. Kanas spent thousands, living …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-over-148k-nysBorder City Fire District – Board Oversight (2024M-137)
… contract with a private corporation (Corporation) and kept an unauthorized bank account into which he inappropriately deposited and withdrew District money. In addition, the Board did not ensure all goods and services were procured in compliance with New York State …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Opinion 94-24
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Referendum Requirements … years) REAL PROPERTY -- Purchase (procedure for financing in towns); (need for referendum) REFERENDUM -- Permissive … is to be paid for by taxes levied for the fiscal year in which the expenditure is to be made. No permissive …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Controls Over Federally Funded Programs and Maximization of Federal Funding (2020-S-48)
To determine whether the Division of Housing and Community Renewal is obtaining federal reimbursements on time and in a manner that recovers all costs and adequately ensures the Weatherization Assistance Program meets federal reimbursement documentation requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s48-response.pdfControls Over Federally Funded Programs and Maximization of Federal Funding (2020-S-48)
To determine whether the Division of Housing and Community Renewal is obtaining federal reimbursements on time and in a manner that recovers all costs and adequately ensures the Weatherization Assistance Program meets federal reimbursement documentation requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s48.pdfXIX.2.C.1 Statewide Standard Activities – XIX. Project Costing (PCIP)
… Bldg Imprv - 20yrs This activity is intended to be used by DOT only for the purpose of tracking capital improvements … Bldg Imprv - 25yrs This activity is intended to be used by DOT only for the purpose of tracking capital improvements … CONEW CHIPS DOT CHIPS This activity is intended to be used by DOT only and should not be used by other agencies. LPGMS, …
https://www.osc.ny.gov/state-agencies/chapter-xix/xix2c1-statewide-standard-activitiesDiNapoli: Lack of Oversight Hinders Home Meal Delivery Program for Vulnerable Seniors
… the meals it provides to homebound seniors are prepared in sanitary conditions and are nutritious, high-quality … and food insecurity. “There are nearly 2 million seniors in the city and many have trouble preparing their own meals. … to senior citizens who rely on this critical service.” In fiscal year 2020, DFTA reported delivering more than 4.6 …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-lack-oversight-hinders-home-meal-delivery-program-vulnerable-seniorsControls Over Capital Improvements at City-Owned Homeless Shelters
… services for eligible homeless families and individuals in New York City (City) and for providing fiscal oversight of … City has addressed the need with a significant increase in capital investment for City-owned shelters to correct … phase. As of April 2019, there were 415 homeless shelters in the City, including 53 owned by the City, subject to DHS …
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-sheltersTown of Olive – Claims Processing and Information Technology (2012M-223)
… was to review the Town’s processes for claims auditing and internal control over information technology (IT) for the … Background The Town of Olive is located in Ulster County and has a population of 4,419. The Town is governed by a Town Board, which comprises four elected members and an elected Town Supervisor. In the 2011 fiscal year, the …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223