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Opinion 91-34
… Randolph McNutt v Eckert , 257 NY 100; Gerzof v Sweeney , 16 NY2d 256, 264 NYS2d 376; J.I. Case v Town of Vienna , 105 … that bidders must have been in operation for at least one year at a local site). In view of the strict timetable and …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Opinion 89-25
… appropriated to a duly established capital reserve fund or tax stabilization reserve fund (GML, §6-d[3][b]). …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Opinion 99-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … on the issues discussed in the opinion. FEES - Imposition of (for a subscription to minutes of board meetings) LOCAL …
https://www.osc.ny.gov/legal-opinions/opinion-99-8DiNapoli: Albany Challenged by Budgetary, Demographic Factors
… New York. Among other findings in the Comptroller’s fiscal profile: Albany is one of 12 cities in the state that utilize … for Local Governments. For a copy of the Albany fiscal profile visit: …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsDiNapoli Announces State Contract and Payment Actions for May 2016
… more than 2,000 payments valued at nearly $5.7 million due to fraud, waste or other improprieties. Cumulatively through … averaged 7.5 days for contract reviews in May and two days to audit payments. DiNapoli releases this monthly notice to … Office of Employee Relations $57.5 million with Nationwide Retirement Solutions to administer the state’s Deferred …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-announces-state-contract-and-payment-actions-may-2016State Comptroller DiNapoli Releases Audits
… not complete required expenditure reviews or ensure that year-end closeouts were completed timely. Consequently, for … of Construction Management Contracts (Follow-Up) (2022-F-16) The initial audit found that Parks paid over $229,000 in … of risk. LHDs did not sufficiently perform required one-year follow up visits to households where at least one …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Ballston Lake …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022 (2022-M-1) The Motor Vehicle … expenses for administering the Acts for the State Fiscal Year ended March 31, 2022 totaled $22.3 million. Office of … who are between 3 and 4 years of age. For the fiscal year ended June 30, 2019, Arc Erie reported approximately …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsOpinion 2002-15
… charges) STREETS AND HIGHWAYS -- Lighting (as townwide charge in towns) TOWNS -- Powers and Duties (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), 81(1)(c), 220(3); HIGHWAY LAW …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Opinion 2002-15
… Real property taxes for the cost of street lighting within a town pursuant to Town Law §64(19) and Highway Law §327 are … the town also uses the building for village purposes does not change the tax base on which the town's share of … ; cf . Education Law §256[2], expressly providing that, when a town and village jointly contract to support a library …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Opinion 91-13*
… the court concurred with the Massena court that "the source of funding is irrelevant where, in fact, the local …
https://www.osc.ny.gov/legal-opinions/opinion-91-13DiNapoli: New Yorkers Foot the Bill for Billions in Public Authority Spending and Debt
… foot the bill. These shadow governments are responsible for the bulk of our hefty debt burden and are used to provide … would be created to identify new resources to help pay for the new Tappan Zee Bridge. To date, however, the … & Poor’s Rating Services lowered their credit ratings for the Authority, citing factors that included uncertainty …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-yorkers-foot-bill-billions-public-authority-spending-and-debtOpinion 2011-1
… reimburse the IDA on a bi-weekly basis for the IDA's gross payroll expense on account of the individuals assigned to the …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1New Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… income that likewise affect economic security, such as the payment of taxes and childcare and medical expenses; and It … assessment of impacts. The survey included a question on payment of routine household expenses in August 2020. … countable income must not exceed the maximum monthly SSI payment: $794 per month for individuals and $1,191 per month …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadeNew York City’s Uneven Recovery: Mothers in the Workforce
… High Unemployment Rate as Nation’s Recovered The onset of the COVID-19 pandemic placed an outsized strain on parents … to a desire for flexible work. FIGURE 1 – Unemployment Rates for Male and Female Workers with Children in New York … awarded contracts, the majority were owned by White women. Wage Gap Could Mean Sustained Poverty for Women During the …
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
… they receive rental assistance from the government or can come to other agreements with landlords. Since the … pandemic, after March 13, 2020; and Are in rental arrears (i.e., rent overdue) for rent owed on or after March 13, 2020; … Records, Retrieved on July 10, 2021, at https://github.com/nycdb/nycdb/wiki/Dataset:-OCA-Housing-Court-Records . 19 …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityAccounts Payable Advisory No. 37
… charges date back to April 2012. During the 2013-14 fiscal year end, OSC identified prepaid balances created by agencies that significantly predated the current fiscal year. Because agencies had not reconciled charges timely and … agencies to not lose funds at the end of next fiscal year end. As a reminder, Business Units are required to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsState Agencies Bulletin No. 818
… and collaborative efforts between OSC and agency Personnel/Payroll Offices in reconciling Social Security numbers and names in the State payroll system with Social Security Administration (SSA) … The sample letter can be used as a guide. Agency payroll offices must retain a copy of each letter and any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/818-verification-social-security-numbers-and-names-reported-w-2-statementsComptroller DiNapoli Releases School Audits
… during the audit period. York Central School District – Online Banking (Livingston County) The board adopted an online banking policy, but district officials did not develop written procedures for online banking activities. District officials also did not …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2