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DiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… $850 million in property taxes in City Fiscal Year (FY) 2022. Timing its recovery is an open question, however, as … estimated at $172 billion in FY 2021, fell 16.6% in the FY 2022 final assessment roll, the first decline in total office … to a 5.2% decline in overall billable values in FY 2022, the first decline in more than 20 years. Some of the …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicAccessibility for People With Disabilities
… tension, and heart rate – all of which are risk factors for cardiovascular disease – as well as mental wellness … 28 golf courses, 24 swimming pools and spray grounds, 57 beaches, 21 marinas, 75 boat launch sites, 25 nature centers, … a portion thereof. Additionally, alterations to historic properties will comply, to the maximum extent feasible, with …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilitiesDiNapoli: New York City Projects Surplus in 2017 Despite Slower Tax Collections
… through 2015, but slowed to 3.2 percent in FY 2016 and is expected to slow further, to less than 2 percent, in FY 2017. Non-property tax collections are expected to fall by 0.5 percent in FY 2017, the first decline … has been broad-based and has relied less on the securities industry than in the past. A more diversified economy helps …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-city-projects-surplus-2017-despite-slower-tax-collectionsDiNapoli: Audit Finds State Falling Short in Helping People with Disabilities Find Work
… on employment opportunities and other benefits because the state Office of Mental Health (OMH) failed to include key … advisement system, according to an audit released today by State Comptroller Thomas P. DiNapoli. “New Yorkers with … on employment opportunities and other benefits because the state Office of Mental Health OMH failed to include key …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-audit-finds-state-falling-short-helping-people-disabilities-find-workState Comptroller DiNapoli Releases Municipal & School Audits
… and certain revenues and expenditures were not reported in the annual financial report. Of the 20 journal entries … as required, the school did not have access to the undeposited funds, and the risk of loss, diversion or theft of school …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Medicaid Program – Improper Medicaid Payments for Recipients in Hospice Care
… 1, 2013 through December 3, 2017. Background Hospice is a program that provides care to terminally ill …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-improper-medicaid-payments-recipients-hospice-careSherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… established adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash … established adequate internal controls to ensure Future Farmers of America FFA extraclassroom activity ECA cash …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomTown of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… financial condition. The combined fund balance of the four main operating funds declined $144,719, from a $57,650 …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222XII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… into the agency’s Financial Management System (FMS). Cardholders must verify transactions are appropriate, … supporting documentation and attach into their agency’s FMS (if applicable), reconcile their charges by selecting the … into the agency’s Financial Management System (FMS). Travelers or their proxies must create an expense …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesXII.6.J Paying a Refund – XII. Expenditures
… or part of the amount paid must be refunded to the payer. In the Legacy Central Accounting System, these payments were … A list of refund types and valid Vendor ID’s is included in Chapter X. Business Units needing a type of refund not … vendor ID for before processing those refund payments in the SFS. Business Units will be assigned a different …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6j-paying-refundMcConnellsville Fire District – Financial Operations (2014M-19)
… Purpose of Audit The purpose of our audit was to review the oversight of financial operations of the District for the period of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Overpayments for Therapy Services and Prescription Drugs Covered by Medicare (Follow-Up)
… included in our initial audit report, Overpayments for Therapy Services and Prescription Drugs Covered by … overpaid health care providers’ Medicaid claims for therapy services and prescription drugs that are covered … covered the period January 1, 2012 to December 31, 2016 for prescription drugs and January 1, 2012 to December 31, …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/overpayments-therapy-services-and-prescription-drugs-covered-medicare-followThe Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists
… the stability and affordability of existing housing stock. The Mitchell-Lama program was created in 1955 to …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-listsLancaster Central School District – Financial Condition (2016M-101)
… Lancaster Central School District (District) is located in the Towns of Lancaster, Cheektowaga and Elma in Erie County. The District, which operates seven schools … of appropriations and the use of fund balance and reserves in the annual budget. Ensure the debt reserve is used to pay …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… the State, distinct and separate from the Town of Amenia, in Dutchess County. The District is governed by an elected … procuring professional services or document the rationale in instances when competition is not sought. Ensure written …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Cortland County – Public Water Supplies (2016M-318)
… the County’s oversight of public water supplies (PWS) for the period January 1, 2015 through May 13, 2016. … are performed in compliance with NYS DOH guidelines for frequency, sanitarians document that violations observed …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Northeastern Clinton Central School District – Payroll (2016M-76)
… The purpose of our audit was to assess the District’s payroll procedures for the period July 1, 2014 through … $27.4 million. Key Findings The Board adopted a payroll policy that included oversight procedures to mitigate the risks associated with outsourcing payroll, but the procedures were either not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… Purpose of Audit The purpose of our audit was to examine internal … by appropriate documentation. Require the Treasurer to prepare monthly bank account reconciliations and reports; …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Extended School Day Program
… 2010 through June 30, 2014 to operate an Extended School Day Program (ESD) in two New York City middle schools. Under … guard services after the ESD program ended for the day. $3,173 for a fitness instructor who taught an adult … terms and conditions of the contracts. $10,226 for field trips for students not enrolled in the ESD program. $4,046 …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/extended-school-day-programOpinion 94-15
… bequest, the investment of which is not otherwise provided for by law, must be invested by the school district in … term is used in the school district's investment policy. For purposes of this opinion, we assume that your inquiry … donations made to the school district from private sources for proper school district purposes (see Education Law, …
https://www.osc.ny.gov/legal-opinions/opinion-94-15