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Opinion 89-25
… SYSTEMS -- Contracts (for use of excess capacity of sewage treatment plant) -- Financing of (permissible means of financing expansion of village sewage treatment plant for use by town sewer districts) VILLAGES -- … means of financing expansion of village sewage treatment plant for use by town sewer districts); (authority …
https://www.osc.ny.gov/legal-opinions/opinion-89-25New York City’s Uneven Recovery: Mothers in the Workforce
The onset of the COVID19 pandemic placed an outsized strain on parents Nationally mothers in the workforce experienced a larger increase in unemployment than fathers
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-mothers-workforceImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (2019-S-72) 180-Day Response
To determine whether the Department of Health (Department) made improper payments for claims in violation of federal and State requirements related to ordering, prescribing, referring, or attending (OPRA) providers who were no longer participating in the Medicaid program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s72-response.pdfNew York State Rent Relief Funding: Spotlight on New York City
… Spotlight on New York City August 2021 PDF Version Highlights New York State has the highest share of renter households in … percent), with the majority of those households located in New York City (63 percent of all State renter households). … 15 percent behind on rent payments at the end of June New York City not only houses the majority of the States …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityDiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… payment, depends on its ability to reach respondents by phone and by mail. DiNapoli’s audit found that far too often … on 285,289 summonses from 1996, the year with the highest number of outstanding summonses. DiNapoli’s audit recommended … that TAB meet with representatives of the New York City Police Department and Transit Inspectors to work on improving …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedXI.17 Protest Procedures – XI. Procurement and Contract Management
… not approve a contract award by a public contracting entity 2 . The objective of the State procurement process is to facilitate each public contracting entity’s mission while protecting the interests of the State … the legal and/or factual basis of a public contracting entity’s contract award. Public contracting entities are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresNew Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… devastating health, economic and social consequences. In New York, the pandemic and ensuing economic shutdown produced … like food and housing. Since 2014, poverty rates in New York have surpassed the national average. In 2021, the … This report is the first of a series examining poverty in New York. It provides a factual basis to understand the …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadeDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… The State’s Empire State Development agency (ESD) has not been meeting … the economic benefits of the transfer compared to the fair market value of the property, a new audit from State … disclosure explaining the economic benefits to New York’s taxpayers for sales of properties below their fair market …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowMedicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders
… and supplies, and whether controls are in place to prevent abuse and misuse of these products. The audit covered the … have had diagnoses of BPH or PAH – elevating the risk of abuse and diversion associated with these drugs. We found …
https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-andOpinion 97-21
… or museum, other than a school library, which enjoys any exemption from taxation or receives state aid or other … or other provisions of law indicate that a different meaning or application was intended from that required to be … reporting requirement on public libraries. Given that the exemption from filing reports with other agencies granted …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Opinion 91-43
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (procedure in towns); (delegation of pre-audit functions) LOCAL LAWS -- Transfer of Function (town clerk's function in connection with preparation and custody of claims) TOWN …
https://www.osc.ny.gov/legal-opinions/opinion-91-43XV.4.A Reconciling Prior Fiscal Year Credit Card Charges – XV. End of Year
… . Business Units must review and reconcile all credit card charges incurred prior to April 1 of the previous fiscal … greater than zero. Travel Card Run the Travel Card Aging Report in SFS, and ensure all charges incurred prior to April … fiscal year are reviewed, associated with an expense report, and submitted to OSC for approval. Although all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-chargesDiNapoli Releases Fiscal Stress Scores for 17 Cities
… July 31. This includes the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. “Fiscal stress scores have … Buffalo, Corning, Hornell, Lackawanna, Long Beach, Olean, Rochester, Salamanca, Syracuse, Utica, Watertown and White …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesState Agencies Bulletin No. 921
… tax. All employee payroll expenses of agencies located in downstate New York (in the MCTD) are subject to the tax. Employee payroll expenses of agencies located in upstate New York (outside of the MCTD) also are subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/921-metropolitan-commuter-transportation-mobility-taxDiNapoli: 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-blightComptroller DiNapoli and A.G. Schneiderman Announce Indictment of Former West Ghent Volunteer Fire Company Treasurer for Allegedly Embezzling Fire Company Money
… fire companies are created to protect the public," State Comptroller Thomas P. DiNapoli said. "But Gail … General Schneiderman. "Communities across New York rely on Volunteer Fire Companies to serve the public and provide … is the result of an investigation conducted by the State Comptroller's Office Division of Investigations and the …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-former-west-ghent-volunteer-fire-companyState Agencies Bulletin No. 2022
… and advices in the event the NYS budget or an extender bill is not passed by 10am on Monday, April 11, 2022. … signs the 2022-23 State budget or a budget extender bill to provide for the continuing operation of State … and updates. Agencies should notify the Division of the Treasury if special handling of paychecks is needed upon …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2022-paycheck-distribution-april-13-2022-administration-cycle-paychecksDiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
… on charges of: Two counts of Grand Larceny in the Second Degree (a C felony) Scheme to Defraud in the First Degree (an E felony) Two counts of Conspiracy in the Fourth … CPA, assured his client that the investment was safe, had no risk, and the principal would be returned after a two-year …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigationDiNapoli: Village Fiscal Stress Declines Again
… Stress Monitoring System has identified nine villages in New York in some level of fiscal stress in 2016. Three villages were designated in "moderate fiscal … Stress Monitoring System has identified nine villages in New York in some level of fiscal stress in 2016 …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-village-fiscal-stress-declines-againXVI.3.B Fund Accounting – XVI. Financial Reporting
… Policy References: GASB Codification Section 1300 – Fund Accounting Process and Document Preparation: New York State has three broad fund categories that are further divided into fund types. A fund type is the grouping of all funds of … New York State has three broad fund categories that are further divided into fund types …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accounting