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Opinion 90-32
Whether a towns proposed expenditure of moneys in excess of $100000 to build a salt storage shed in settlement of a proceeding against the town by the Department of Environmental Conservation DEC would be subject to a mandatory referendum pursuant to section 1424 of the Highway Law
https://www.osc.ny.gov/legal-opinions/opinion-90-32IV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… for specific purposes each fiscal year in the form of an appropriation. Contract encumbrances and expenditures … information, yet broad enough to cover the wide variety of goods and services purchased by New York State. In order to establish a chart of accounts for expenditures that is both usable and …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewState Agencies Bulletin No. 296
… for GENERAL COMMENTS Attachment 1k - Fields for WORKERS COMP Attachment 1l - Fields for CONTRACT DATA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Accessibility for People With Disabilities
… Objective To determine whether the Office of Parks, Recreation and Historic Preservation has taken adequate steps to ensure State parks and historic sites are accessible and can accommodate … To determine whether the Office of Parks Recreation and Historic Preservation has taken adequate …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilitiesDiNapoli Audit Highlights Need for Better Compliance with School Violence Reporting Law
… Schools Against Violence in Education Act (SAVE Act) after a state audit found schools failed to report numerous cases … necessary steps to reform this program, and I urge them to make these changes a priority. Parents and children should … school safety seriously and are being given proper warning if problems are happening.” The SAVE Act requires SED, school …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audit-highlights-need-better-compliance-school-violence-reporting-lawDiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… value of New York City office buildings, estimated at $172 billion in FY 2021, fell 16.6% in the FY 2022 final … the pandemic began), office property values reached $172 billion and billable values (the market value on which …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicState Comptroller DiNapoli Releases School Audits
… clear written guidance or provide adequate oversight of fuel management including verifying the quantity of fuel purchased, controlling fuel access, monitoring fuel … and use. Auditors found the board and district officials do not have reasonable assurance that they would be able to …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsMedicaid Program – Overpayments for Medicare Part C Claims
… Medicaid made improper payments on Medicare Part C claims for recipients covered by Medicare Advantage Plans. The audit … Plans (Plans). Plans reimburse health care providers for services rendered to enrollees. Many Medicaid recipients … the copayments and coinsurance on outpatient claims except for ambulance and psychology services, for which Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/medicaid-program-overpayments-medicare-part-c-claimsState Agencies Bulletin No. 1168
… in using the systems after the upgrade of PeopleSoft Tools software Affected Employees All users of PayServ and PS … begin using the most current release of the PeopleSoft Tools application. The PeopleSoft Tools application allows users to perform certain functions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1168-peoplesoft-people-tools-upgrade-payservDiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… the maximum amount of real property tax a local government can raise in a single year. In 2012, only seven … position.” New York has two primary mechanisms that limit how much a municipality can raise in property taxes. The Property … Limit CTL has more than doubled since 2012 according to a report released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsState Agencies Bulletin No. 1167
… Notification on the Direct Deposit Form Affected Employees New enrollees and current participants in the Direct Deposit … program are provided in Chapter IV, Part 102 of the Official Compilation of Codes, Rules and Regulations of the State of New York. Agency Actions When processing new enrollments to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1167-revised-personal-privacy-protection-law-notification-direct-depositOpinion 98-8
… "preferred sources". Under that section, preferred source status is accorded to: (1) commodities produced by the … Correction Law provides that a political subdivision may appeal the purchase price on the basis that it unreasonably …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Property Tax Credits
… Purpose The objective of our examination was to determine whether Property Tax … State Tax Law. Background The Department’s administration of Property Tax Freeze, Property Tax Relief, and STAR credits … Tax Freeze program) beginning in levy year 2014. Each of these credits are intended to offset the cost of property …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsDiNapoli: Comprehensive Planning Needed for Billions in State Infrastructure Spending
… needs to develop a better strategy and a clear roadmap for its infrastructure investments.” The State Fiscal Year … than $12.7 billion in monetary settlements from various financial and other institutions. Between SFY 2015-16 and SFY 2018-19, a total of …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-comprehensive-planning-needed-billions-state-infrastructure-spendingDiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… Cautious Revenue Outlook The FY 2023 surplus resulted from tax revenues that were more than $5 billion above budget … $13.4 billion in FY 2026, and $16.2 billion in FY 2027. Tax revenue would have to grow at a rate of 4.75% per year to …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomOpinion 95-23
… Powers and Duties (permitting statement supporting voucher to be based on review of documentation) TOWN COMPTROLLER -- … town board, or the town comptroller if claims are audited by the town comptroller, may, in determining the form of … Whether the statement by the town officer whose action gave rise or origin to the …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Real Estate Portfolio
… dispose of properties, and whether it has disposed of real property on terms beneficial to the State. The audit covers … authority to maintain adequate inventory controls for its property and report annually on all property held. It also requires authorities to transfer or …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioCheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… (CEDC) Board properly managed and monitored the revolving loan fund program. Key Findings The CEDC Board did not properly manage or monitor the revolving loan fund program and was unaware inadequate accounting … records were not complete, accurate or up to date. Loan repayments were not properly accounted for or deposited …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Opinion 89-12
… construction project when the engineer also is a one-half owner of a construction firm which may bid on the building … ethical impropriety of an engineer inspecting his or her company's work, we note that such an arrangement may also … of materials or work. The engineer was an officer of a company which was a subcontractor of the firm that was …
https://www.osc.ny.gov/legal-opinions/opinion-89-12