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Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… The Clerk did not remit interest and penalties collected on the late payment of taxes to the Supervisor as required. … tax collections, including penalties, to the Supervisor on a weekly basis. Accurately record all collections in the …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Gates-Chili Central School District - Financial Management (2019M-53)
… on surplus fund balance by making more than $12 million in unbudgeted year-end transfers to capital projects and … encumbrances by $827,000 and not using $5.3 million in appropriated fund balance as a funding source. The tax … Review and fund reserve balances to reasonable levels in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Chestertown Fire District – Claims Processing (2016M-387)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately … The Chestertown Fire District is a district corporation of the State, distinct and separate from the Town of Chester …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2020
… states having a positive balance of payments for the first time in the history of this report. For New York, funding … and continued state access to such funding beyond this time period, outcomes in the balance of payments similar to … year. Federal budget deficits (or surpluses) change over time, depending on many factors including shifts in the …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2020Fare Revenue Considerations for the Metropolitan Transportation Authority
… returned to pre-pandemic levels with fares expected to be only 24.5 percent of total revenue in 2022. The drop in fare … which made up 14 percent of tax subsidies in 2019 but only 8 percent in 2010. In addition, while the MTA currently … throughout the plan period. Of the other systems examined, only the RTA receives funding (8 percent of subsidies in …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authorityOpinion 89-28
… capacity); (payment of the cost of preparing a general map, plan, and report); (of preliminary study) WATER … may authorize the payment of the expense of a general map and plan for the establishment or extension of a water … a specific amount to pay the cost of preparing the general map and plan. This cost is, in the first instance, a …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Office of Operations: 2025 Virtual Fall Conference
… state agency submissions of VR documents. Presenters: Jamie Hockey-Barrett, Zachary Nash, Linsay Scribner, Carmen …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2025-virtual-fall-conferenceNew York’s Economy and Finances in the COVID-19 Era
… Economic Trends Total New York Wages Fell $12.5 Billion in Second Quarter In the second quarter of 2020, total wages paid in New York State declined by $12.5 billion or 7.4 percent in … In the second quarter of 2020 total wages paid in New York State declined by $125 billion or 74 percent in …
https://www.osc.ny.gov/reports/covid-19-december-16-2020DiNapoli Announces State Contract and Payment Actions for August 2015
… his office approved 1,821 contracts valued at $1.9 billion and approved 1.7 million payments worth $8.5 billion in August. His office also rejected 191 contracts and related transactions valued at $713 million and nearly 1,600 payments valued at $61.6 million due to …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-announces-state-contract-and-payment-actions-august-2015Unified Court System Bulletin No. UCS-76
… Based on an agreement between Chief Administrative Judge Jonathan Lippman and the Office of the State Comptroller, a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-76-2003-factor-change-adjustment-payment-judgesDiNapoli: Special Education Providers Shortchanging Special Needs Children
… the expenses submitted by three providers with school age only programs and audits of the expenses submitted by 16 …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenComptroller DiNapoli & Manhattan U.S. Attorney Announce $2.95 Million Settlement With Hospital Group For Improperly Delaying Repayment of Medicaid Funds
… the United States Attorney for the Southern District of New York, Scott J. Lampert, Special Agent in Charge of the New York Field Office of the U.S. Department of Health and Human Services, Office … ComptrollerDiNapoli today announced a $2950000 settlement of a civil fraud lawsuit against Beth Israel Medical Center …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-manhattan-us-attorney-announce-295-million-settlement-hospital-group-improperlyOpinion 94-16
… LAW, §§800(3), 802(2)(a), 803, 883: An individual who is a member of the governing board and treasurer of an … conflict of interest solely because an individual who is a member of the governing board of an industrial … under the contract; or (c) appoint an officer or employee who has any such powers or duties. Section 801 further states …
https://www.osc.ny.gov/legal-opinions/opinion-94-16Opinion 98-6
… have a prohibited interest in renewal of such a contract and in any additional contracts entered into with the … by the board of supervisors, would authorize the contracts and that the board of supervisors would audit claims … relate to conflicts of interest of municipal officers and employees. Pursuant to General Municipal Law, §800(3), a …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 94-29
… have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. [edited for … or other agency representing a municipality. You indicate that these appeals generally arise in two proceedings: (1) a … matters are quasi-criminal in nature and that the party represented in a support proceeding is usually …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Oversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… by caregivers. Elder abuse also often goes undetected; only one in 24 cases are identified and reported to the …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-humanState Agencies Bulletin No. 2242
… the end of the Summer Session. A teacher who is appointed only for the Summer Session and is not continuing in the fall …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2242-procedures-processing-2024-summer-session-payments-institution-teachersNew York’s Economy and Finances in the COVID-19 Era
… and food services industries. The utilities sector was the only industry to experience continued decline from the second …
https://www.osc.ny.gov/reports/covid-19-january-7-2021DiNapoli Releases Executive Budget Report
… reserves and strengthen the state’s rainy-day reserves should be supported. At the same time, there are several … transparency and accountability of current debt practices. I urge lawmakers to reject these proposals.” DiNapoli’s … DiNapoli recently issued a report highlighting how caps and other debt restrictions set in statute have not …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-reportNew York’s Economy and Finances in the COVID-19 Era
… difference in how aid was disbursed geographically. Only 19 of the 57 counties outside of New York City (the … and Safety Net Assistance adult recipients, while only 12 counties saw increases in Family Assistance adult …
https://www.osc.ny.gov/reports/covid-19-october-28-2020