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Opinion 99-10
… Term (maximum term for energy performance contracts) WORDS AND PHRASES -- "Expected Useful Life" (for purpose of the maximum term of energy performance contracts) BONDS AND NOTES -- Periods of Probable Usefulness (as distinguished … or equipment are reasonably expected to be useful and is not necessarily equated to the period of probable …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 2002-6
… Memorandum of the Association of Towns of the State of New York, dated July 2, 1975, on A. 8044, enacted as L 1975; …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Medicaid Program – Medicaid Overpayments for Medicare Advantage Plan Services
… of Health overpaid health care providers’ Medicaid claims for services also covered by Medicare Advantage plans. The … plans (Plans) also offer supplemental insurance benefits for services that are not covered by original Medicare (e.g., … dental services). Plans reimburse health care providers for services provided to enrollees. Generally, Medicaid is …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-advantage-plan-servicesState Agencies Bulletin No. 2164
… apply: The employee is still actively employed by any State agency. The employee is due any regular and/or lump sum … wage statement (Form W-2C). However, the Federal, State, and Local withholding wage and tax balances for 2023 … 2023 (Admin) or January 5, 2024 (Inst) deadline. Federal, State, and Local withholding wages and taxes will not be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2164-schedule-submitting-2023-year-end-returned-checksMedicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders
… To determine whether Medicaid recipients, including sex offenders, inappropriately received Medicaid-funded … as ED) for all Medicaid recipients, including registered sex offenders. In addition, Medicaid must not pay for ED … of procedures and supplies to treat ED for registered sex offenders. Key Findings Medicaid made improper payments …
https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-andOpinion 92-31
… -- Municipal Advertising (no authority to sell in newsletter) VILLAGES -- Powers and Duties (publication of informational newsletter) VILLAGE LAW, §4-412(1): A village, by local law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-31DiNapoli Calls for NYC to Bolster Reserves as Economy Rebounds Amid Rising Spending
… which can act as a fiscal buffer, was the highest on record, and will need to be restored to provide future …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-calls-nyc-bolster-reserves-economy-rebounds-amid-rising-spendingDiNapoli: Medicaid Costs for Diabetes Reach $1.2 Billion
… The state Department of Health (DOH) deserves credit for openly acknowledging the ongoing challenge of diabetes prevention and the need for more progress in meeting this major health issue. … of 9.6 percent. Type 2, or adult-onset diabetes, accounts for 90 to 95 percent of all diagnosed cases in New York, …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-medicaid-costs-diabetes-reach-12-billionDiNapoli Finds Slow Property Tax Growth for Local Governments
… Annual Report on Local Governments . The report found that property tax levy growth has slowed over the past several … some key economic indicators suggest an improving economy, property tax growth is slow and the pressure remains on local … tax freeze credit requirements, 97 percent (658) levied property taxes equal to or less than their respective tax …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsState Agencies Bulletin No. 1682
… Purpose To inform agency payroll officers of the new procedure for how OSC will handle current year … of the taxes to the United States Department of Treasury. When an employee’s net pay is not sufficient to withhold the … template to be used for employee notification. Effective Date(s) Immediately Agency Actions In order to assist …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1682-current-year-social-security-andor-medicare-tax-deficiencies-and-impactCapital Planning and Maintenance
… its significant assumptions, forecasts, and budgets are reasonable and supported. Our audit scope covers the … for asset improvements or renovations. For projects that are beyond its means, the Authority relies on federal, State, … is working to make all assets profitable. Expansion plans are underway for the Airport, and a low-cost carrier is …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceDiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… will allow New York City to maintain budget balance in the coming fiscal year, but the city faces significant … in FY 2023) and decline to pre-pandemic levels by FY 2025. Continued strength in tax collections has led the city … the Financial Plan of the City of New York Related Reports NYC Taxable Sales and Purchases: Resilient Amid Economic …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesDiNapoli: New York City's Government Workforce Expected to Increase for First Time Since Pandemic
… demand for public assistance, added 1,228 employees to payroll in FY 2024, an increase of 82.9% over its …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-new-york-citys-government-workforce-expected-increase-first-time-pandemicPearl River Fire District – Purchasing (2016M-407)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … The Pearl River Fire District is a district corporation of the State, distinct and separate from the Town of … to require District personnel to use competitive methods when procuring professional services. … Pearl River Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Overlapping Real Property Tax Rates and Levies - FAQs
… Overlapping Real Property Tax tables are a reference tool for taxpayers, government leaders, local officials, policy … assessments levied at the city, town, and village levels for county, municipal (city, town, and village), fire, … property tax rates imposed in cities, towns, and villages for county, municipal (city, town, and village), school …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsDiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead
… havoc on our infrastructure and way of life. These are only a few of the potential challenges we know. City … pre-pandemic projections when state and federal assistance are included. Budget gaps facing the city beginning in FY 2023 are larger than the gaps prior to the pandemic despite …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-aheadHudson Valley Community College – Tuition and Fees (2016M-348)
… Purpose of Audit The purpose of our audit was to review the College’s processes for … all sequentially numbered receipts and other documents when conducting file maintenance procedures. Regularly review …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Rochester Career Mentoring Charter School – Procurement (2016M-406)
… Purpose of Audit The purpose of our audit was to review the School’s procurement practices … services. School officials did not always seek competition when procuring goods and services. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406Hammondsport Central School District – Nonresident Tuition (2016M-248)
… Purpose of Audit The purpose of our audit was to review the District’s nonresident tuition … The Treasurer did not use correct attendance dates when calculating tuition bills for all students. Two home …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Opinion 92-33
… of the district to expend annually a maximum of $20,000 to pay for services to promote the district "as the place for …
https://www.osc.ny.gov/legal-opinions/opinion-92-33