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DiNapoli: End of Continuous Medicaid Enrollment Requirement Poses Risks to State Financial Plan
With federal legislation ending continuous Medicaid coverage in March 2023 New York state began the process of redetermining eligibility for every enrolled individual An analysis by State Comptroller Thomas P DiNapoli found this unwinding may not meet projections in the Division of the Budgets
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-end-continuous-medicaid-enrollment-requirement-poses-risks-state-financial-planOversight of the Home Delivered Meals Program (Follow-up)
… Objective To assess the extent of implementation of the 12 recommendations included in our initial audit … evaluations in PASSPort, the City’s procurement portal. This information can be used during procurements to …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-home-delivered-meals-program-followState Comptroller DiNapoli Releases Municipal & School Audits
… more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … Consequently, no fuel reconciliations were performed. West Genesee Central School District – Capital Assets … and was equivalent to 73% and 49% of their budgeted salaries, respectively. The fire marshal approved his own …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: More State Involvement Needed to Address Local Emergency Medical Services Challenges
… ambulances (14 counties), or by directly contracting with vendors for ambulance services (nine counties – including two …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-more-state-involvement-needed-address-local-emergency-medical-services-challengesOpinion 89-20
… (town's code not applicable to fire district officers and employees) -- Board of Ethics (town board of ethics may not act with respect to fire district officers and employees) GENERAL MUNICIPAL LAW, §§806, 808: A town's … district located within the town. We are in receipt of your letter concerning the town's code of ethics. You state …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Opinion 89-45
… employed as counsel to zoning board of appeals) ZONING AND PLANNING -- Zoning Board of Appeals (paying fixed amount … as counsel to zoning board of appeals) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (fixed amount plus hourly rate … commenced under Article 78 of the Civil Practice Law and Rules (CPLR). Town Law, §267 authorizes town boards to …
https://www.osc.ny.gov/legal-opinions/opinion-89-45Use, Collection, and Reporting of Infection Control Data (Follow-Up)
… included in our initial audit report, Use, Collection, and Reporting of Infection Control Data ( 2020-S-55 ). The … to the Department of Health (Department) and one to the Governor. About the Program Due to the highly … one was implemented, one was partially implemented, and two were not implemented. The one recommendation to the …
https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-followDebt – 2022 Financial Condition Report
… State Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2021-22, the State reported the following … It was sixth highest among all states in debt per capita. At the end of SFY 2021-22, State-Funded debt outstanding per … the State will issue 238 percent more debt than it will retire over the next five years, with: $44.5 billion of new …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… (i.e., permanent removal from service) of a tangible capital asset. A government that has legal obligations to … future asset retirement activities related to its tangible capital assets should recognize a liability based on GASBS 83. Assets …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… the USA Niagara Development Corporation (USAN). Only one of these is reported by ESD to have definitive …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowEDSS - General Help for All Transactions
… letter attached to the transaction. How do I know if my transaction has been submitted? Your transaction will be in a status of In Progress (OSC). How do I find out if my transaction is Approved or Non-Approved? Your transaction … . What if I receive an email saying that my transaction’s status has been changed to “Additional …
https://www.osc.ny.gov/state-agencies/contracts/edss-general-help-all-transactionsState Comptroller DiNapoli Releases Municipal & School Audits
… reduced surplus fund balance from 19% as of June 30, 2015 to 8% as of June 30, 2023, they consistently appropriated … was not needed and overfunded reserves, primarily through transfers of surplus fund balance. These practices lack … requires purchase contracts that exceed certain thresholds to be competitively bid. In addition, the claims auditor did …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsVillage of Hudson Falls – Information Technology (2025M-10)
… adequately secure and protect information technology (IT) systems against unauthorized use, access and loss? Audit … through October 8, 2024 to observe physical security over IT assets at the Village. Understanding the Program Village … managing IT support, monitoring virus protection, network management and other IT-related services. Audit Summary The …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Town of Wawayanda – Financial Operations (2024M-160)
… and the Board-appointed budget officer. The Supervisor is responsible for ensuring that day-to-day financial … journal entries, reconcile the bank accounts and file the mandated Annual Financial Reports (AFRs). The Town’s 2023 … codes other than those prescribed by the New York State Comptroller’s Office (OSC) which limits the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Opinion 91-1
… law actually conflict with the State statute ( Albany Area Builders v Town of Guilderland , 74 NY2d 372, 547 NYS2d 627; … for State-wide uniformity in a given area ( Albany Area Builders , supra ). Even where a State statute expressly … 1976 Opns St Comp No. 76-248, unreported; see Associated Builders v City of Rochester , 67 NY2d 854, 501 NYS2d 653; …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Opinion 96-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … issues discussed in the opinion. LOCAL LAWS -- Municipal Funds (disposition of proceeds of sale of property); … moneys held by the third party would be invested in the types of investments authorized by law for the investment of …
https://www.osc.ny.gov/legal-opinions/opinion-96-4New York City Tourism Industry Hit Hard by Pandemic, Visitor Spending Drops by 73%
… people back and make New York City the premier tourism destination we know it to be." “What this study reminds us is … New Yorkers are proud to live in a city that is a world destination for our arts, music, culture, and culinary scene. … in a hotel (76 percent) and primarily visit the city as a destination. Business travelers make up 21 percent of all …
https://www.osc.ny.gov/press/releases/2021/04/new-york-city-tourism-industry-hit-hard-pandemic-visitor-spending-drops-73Opinion 89-18
… in light of the public policy concerns discussed in that case, it appears that an officer or employee, in certain …
https://www.osc.ny.gov/legal-opinions/opinion-89-18DiNapoli: Coney Island and Brighton Beach Jobs Doubled Over Last Decade
… every year, but for the people who live and work in the area, its strong economic growth is tempered by poverty rates … Alec Brook-Krasny, 46th AD . “Coney Island has the population to attract national chains for year-round growth … Alec Brook-Krasny, 46 th AD . “Coney Island has the population to attract national chains for year-round growth …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-coney-island-and-brighton-beach-jobs-doubled-over-last-decadeLetchworth Central School District - Reserves (2018M-176)
… a more comprehensive written policy and review reserves to determine whether they are necessary and balances are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176