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State Comptroller DiNapoli Releases Municipal & School Audits
… underestimated by as much as $945,000. Life, health and dental insurance costs could potentially be underestimated by … underestimated by as much as $194,000. Village of Elmira Heights – Claims Auditing (Chemung County) Although state law …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… that Transit has already made, as they noted in their response, more can still be done.” The Transit Adjudication … collected $16.98 million on these summonses. TAB’s phone calls seeking collection have declined. During the week of … a total $383.2 million in outstanding unpaid fines on 1.7 million summonses that date back to 1996. Summonses are …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedOpinion 97-21
… §30(3): Section 263 of the Education Law does not operate to relieve public libraries from the requirement that annual … reports be filed with the State Comptroller pursuant to section 30 of the General Municipal Law. This is in response to your inquiry concerning the filing of annual financial …
https://www.osc.ny.gov/legal-opinions/opinion-97-21State Comptroller DiNapoli Releases School Audits
… procedures are in place to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0Opinion 90-22
… at the rate fixed by the Public Service Commission. If the municipality in its discretion decides to invest these … 117 was not applicable to village water utilities (see also 16 NYCRR Part 91.1, which relates to consumer deposits … gas or steam service). In support of our conclusion, we also stated that the phrase "or a municipality rendering …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Opinion 88-34
… No. 74-1224 is superseded. You state that 21 Opns St Comp, 1965, p 532 and 1986 Atty Gen [Inf Opn] 1109 appear to be in … ask for our opinion in this regard. In 21 Opns St Comp, 1965, p 532, this Office concluded that the enactment of … by Town Law, §133. Our conclusion in 21 Opns St Comp, 1965, p 532 was based primarily upon the provisions of …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Improper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care (2023-S-23) 180-Day Response
To determine whether Medicaid made improper payments to hospitals for outpatient services that were erroneously billed as inpatient services for recipients enrolled in managed care.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s23-response.pdfAssessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023 (2024-M-1) 180-Day Response
To ascertain the total expenses that the Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program (Program) for the 3 State Fiscal Years ended March 31, 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24m1-response.pdfCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up) (2022-F-1)
To determine the extent of implementation of the three recommendations included in our initial audit report, Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Report 2019-S-54).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f1.pdfLocal Sales Taxes in July-September 2021 Up 20 Percent Compared to Same Quarter in 2020 - New York City Collections Near 2019 Pre-Pandemic Levels
Local government sales tax collections totaled nearly $5.2 billion in the third quarter of 2021, up $861 million (20 percent) compared to the same period last year. Every region in the State, including New York City, experienced robust growth in sales tax revenue.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-taxes-up-20-percent-in-july-september-2021.pdfImproper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (2018-S-16) 90-Day Response
To determine whether Medicaid recipients, including sex offenders, inappropriately received Medicaid-funded sexual dysfunction and erectile dysfunction ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s16-response.pdfAssessment of Costs to Administer the Workers’ Compensation Program for the Three Fiscal Years Ended March 31, 2017 (2017-S-64) 90-Day Response
To assess the accuracy of the Workers’ Compensation Board’s reported assessable expenses and compliance with relevant statutes related to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s64-response.pdfOpinion 89-25
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … Reserve Fund (use of moneys in to pay debt service) -- Repair Reserve Fund (transfer of moneys to capital reserve … is not yet finalized and all terms are not known, we do not have sufficient facts to determine at this time …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Opinion 91-43
… asked us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You suggest that the two are … other than the town clerk. We did not suggest in 34 Opns St Comp, 1978, p 6, supra , however, that the statutory …
https://www.osc.ny.gov/legal-opinions/opinion-91-43XV.4.A Reconciling Prior Fiscal Year Credit Card Charges – XV. End of Year
… For current End of Fiscal Year (FYE) deadlines and notices, … fiscal year. When charges are not properly accounted for prior to FYE, SFS must move the charges from one … 6.Q - Paying and Reconciling State Credit Card Charge for more information). Timely reconciliation provides …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-chargesDiNapoli: Regional Land Banks Fighting Urban Blight
… today released a report on the progress regional land banks are making in helping communities fight blight and … zombie properties. New York currently has 15 active land banks throughout the state that acquire properties in an … demands action,” DiNapoli said. “The creation of land banks, as well as legislation passed earlier this year, gives …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blightDiNapoli Releases Fiscal Stress Scores for 17 Cities
… Thomas P. DiNapoli issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending … March 31 and July 31. This includes the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. “Fiscal stress … Thomas P DiNapoli issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesState Agencies Bulletin No. 921
… of New York (Manhattan), Bronx, Kings (Brooklyn), Queens, Richmond (Staten Island), Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/921-metropolitan-commuter-transportation-mobility-taxComptroller DiNapoli and A.G. Schneiderman Announce Indictment of Former West Ghent Volunteer Fire Company Treasurer for Allegedly Embezzling Fire Company Money
… West Ghent's VFC secretary/treasurer, allegedly fleeced her neighbors of more than $55,000. Thankfully, our … According to the Indictment and papers filed in court today, Cesternino is alleged to have used her position … and the Attorney General's Public Integrity Bureau. This case is the latest joint investigation under the Operation …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-former-west-ghent-volunteer-fire-companyStandardized Forms – Travel and Conference Expense Management
… or cash advances. Mileage (use of personal vehicle) – should indicate the departure and arrival points … with the official travel, for example, conference registration fees, if not prepaid. Net amount – the form … (Exemption Certificate) should be presented to hotels upon registration. Copies of this form can be obtained at the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-forms