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Improving the Effectiveness of Your Claims Auditing Process
This session will assist local officials in learning how to establish an effective and efficient claims processing system. A well-designed system ensures proper use of municipal resources, provides local officials with useful information and complies with all applicable laws and regulations.
https://www.osc.ny.gov/files/local-government/academy/pdf/improving-effectiveness-claims-processing-020525.pdfControls Over the Empire State Supportive Housing Initiative (2022-S-34
To determine whether the Office of Temporary and Disability Assistance’s controls over the Empire State Supportive Housing Initiative are sufficient to ensure high-risk target populations’ needs are met and whether providers deliver the services as required in their contracts with OTDA.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s34.pdfHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up) (2024-F-21) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (2022-S-28).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f21-response.pdfControls Over the Empire State Supportive Housing Initiative (2022-S-34) 180-Day Response
To determine whether the Office of Temporary and Disability Assistance’s controls over the Empire State Supportive Housing Initiative are sufficient to ensure high-risk target populations’ needs are met and whether providers deliver the services as required in their contracts with OTDA
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s34-response.pdfDiNapoli Releases July Cash Report
… projections. Business tax collections through July totaled just over $2 billion, representing a decline of $533.6 … transfer tax collections. All Funds receipts totaled just under $49.5 billion through July 31, which was $28 … higher, than the latest projections. All Funds spending of just under $45 billion through the first four months was …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportOpinion 89-58
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Establishment … to provide the same improvements or services. This is in response to your letter concerning the establishment of a … from the facilities of the district (Town Law, §198[4]; 1988 Opns St Comp No. 88-25, p 45; 1988 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-89-58DiNapoli: State's Cash Position is Strong
… initially anticipated. “The current state fiscal year is nearly half over, and the state’s cash position is … fell $357.5 million primarily because of lower personal income tax (PIT) collections in April. Total spending of … fiscal year was up by 1.7 percent ($869.7 million) from a year earlier, primarily because of Medicaid. Receipts …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-states-cash-position-strongOpinion 92-17
… that bear on the issues discussed in the opinion. SALES TAX -- Agreements (right of towns to receive share) TAX LAW, §1262(c): A sales tax agreement between a county and … may be omitted entirely from the sales tax distribution scheme set forth in the agreement. Under subdivision (a) of …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Opinion 95-13
… to pay principal and interest on the bonds, if the bonds do not have a "call" provision. Local Finance Law, §165.00 … to pay principal and interest on the bonds if the bonds do not have a call provision …
https://www.osc.ny.gov/legal-opinions/opinion-95-13DiNapoli: State Tax Revenues $3 Billion Below Last Year
… agreement on help for state and local governments this week, it must be at the top of the agenda for quick action in … borrowing that DOB anticipates repaying before the end of the fiscal year. On Dec. 15, the state repaid $1 … Cash Report Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearDiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… Housing costs in New York rose sharply relative to income from 2000 to 2012, with more than half of renters and more than a third of homeowners paying at least 30 percent of their 2012 income for a place to live, according to a report released today by …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideDiNapoli Releases Industry Sector Dashboards to Track NYC Economic Recovery
… today announced the launch of new online dashboards to track data for key industry sectors in New York City on a regular basis, providing policy makers and the public with a look at how the COVID-19 pandemic has affected the city and how its …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-releases-industry-sector-dashboards-track-nyc-economic-recoveryXII.2 Expenditure Policies – XII. Expenditures
… Article 5 of the New York State Constitution and Section 111 of the New York State Finance Law requires that the State … … Article 5 of the New York State Constitution and Section 111 of the New York State Finance Law requires that the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesState Agencies Bulletin No. 2172
… days actually served in the calendar year. In addition, if a Member on the Assembly Special Allowance payroll has an … the Payroll in Administration Pay Period 19C If a member does not serve through 12/31/2023 and the removal transaction … is eligible to receive in the final paycheck of the year. When this code is used, the earnings code RGS will not be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2172-2023-year-end-adjustment-members-nys-legislatureOpinion 88-25
… If the town board permits use of park district facilities by nonresidents, it may impose reasonable regulations on that … the town board may impose fees for use of the district by other than inhabitants. In addition, you ask whether the … board may fix a reasonable charge for the use of such park by all persons other than inhabitants and taxpayers of such …
https://www.osc.ny.gov/legal-opinions/opinion-88-25State Agencies Bulletin No. 2081
… Pay Period 19C, paycheck dated 12/21/2022. Overtime and Retirement Information These monies are pensionable but are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2081-2022-year-end-adjustment-members-nys-legislatureVillage of Hudson Falls – Information Technology (2025M-10)
… The Village pays two outside IT vendors to provide IT services for the Village, including managing IT support, monitoring virus protection, network management and … personal use, such as shopping, social media, streaming platforms, entertainment, personal email and finances, food, …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10DiNapoli Releases Annual IDA Report
… Agencies (IDAs) reported 4,282 active projects with a record high total value of nearly $136 billion in fiscal … or over $4 billion, from the prior year, according to an annual report released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportIndian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… [read complete report – pdf] Audit Objective Did Indian Lake Central School District (District) officials identify, report and implement needed remediation to reduce lead … pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly … of the 76 47 percent water outlets we identified at select ar …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Johnstown City School District – Lead Testing and Reporting (S9-25-15)
… [read complete report – pdf] Audit Objective Did Johnstown City School District (District) officials identify, report and implement needed remediation to reduce lead … pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly … the 264 36 percent water outlets we identified at select ar …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15