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Opinion 89-11
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views … that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … as otherwise provided in any special law." Therefore, where an exempt firemen's benevolent association has been …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Opinion 88-9
… to cause a map and plan of the proposed improvement, together with an estimate of the cost, to be prepared by a …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Opinion 90-31
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC MEETINGS AND HEARINGS -- Voting … Law, §353-a authorizes, inter alia , two or more towns in the same or adjoining counties, jointly, to acquire real … action must establish a committee composed of a member from each town board. The committee is empowered to acquire …
https://www.osc.ny.gov/legal-opinions/opinion-90-31DiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… “Thousands of New Yorkers, many of them in need of mental health care or drug addiction services, are in desperate need … and families, including case management, access to health care, treatment for substance abuse, childcare … abuse services (46%). Five of 19 cases requiring mental health services (26%). Two of 13 cases requiring multiple …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersDiNapoli Audit Finds MTA Needs to Strengthen Extreme Weather Preparations
… for extreme weather as an audit released today by New York State Comptroller Thomas P. DiNapoli found a lack …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-audit-finds-mta-needs-strengthen-extreme-weather-preparationsDiNapoli: As NYC Budget Stabilizes, New Risks Emerge
… New York City increased its expectations for its surplus in … seekers, which will help balance its $116.9 billion FY 2026 budget, according to a report released today by State Comptroller Thomas P. DiNapoli. “Improved fiscal …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-nyc-budget-stabilizes-new-risks-emergeDiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… times.” DEC has regulatory authority over approximately 6,500 dams across the state that are owned and operated by … not have a recently updated Emergency Plan on file and 28 (6%) did not have an annual update filed within the past 10 … and 29 of 338 (8.6%) Hazard Class C dams. 86 of 565 dams (15%) did not have an up-to-date engineering assessment …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesLong Island Experienced Gains in Farms and Farmland
… of our food supply system. This is especially true on Long Island. It was the only region in the state to see the … of farming across upstate New York along with Long Island and New York City. The report includes an analysis of … for farmers. Some of the important findings for Long Island include: There were 607 farms on Long Island in 2022, …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-long-islandDiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… pandemic contributed to DOH being unable to account for all the DME purchased, with credit card transactions an …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringDiNapoli Says Wall Street May Still Have a Good Year Given Strong Start
… Wall Street’s profits were strong in the first half of 2015 at $11.3 billion, the strongest first half since 2011, and may have positioned New York City’s securities industry for a good year despite … 2,300 jobs in 2014, the first gains since 2011, and was on pace to add another 4,500 jobs in 2015 before the recent …
https://www.osc.ny.gov/press/releases/0215/10/dinapoli-says-wall-street-may-still-have-good-year-given-strong-startDiNapoli: MTA Financial Outlook Improved
… interest rates, according to a report released today by State Comptroller Thomas P. DiNapoli. “The MTA has used an … million budget gap for 2020. After a 17-month delay, the state and city reached a final agreement on their …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-mta-financial-outlook-improvedDiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… performance.” DiNapoli’s audit highlighted the decline in subway on-time performance during 2013 through 2014. The … caused more than half of the almost 500,000 train delays from March 1, 2013 through March 31, 2014 to determine what … address the causes; and Require monthly feedback from subways’ managers on actions they are taking to address …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackDiNapoli: Pre-K Special Education Schools Took $1.4 Million in Unallowed Expenses
… Aim High Children’s Services and the Hebrew Institute for the … the ones who lose out when the schools fail to follow the rules for receiving taxpayer reimbursements.” Both Aim High and the Hebrew Institute offer special education …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-pre-k-special-education-schools-took-14-million-unallowed-expensesDiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years
… in the Bronx were not processed through the HPD/HDC online system, but are handled by the New York City Housing …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-yearsDiNapoli: Homeless New Yorkers Relying on CityFHEPS Face Significant Delays for Permanent Housing
… risk of homelessness, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit … of CityFHEPS Some affordable housing units provided by the New York City’s Department of Housing Preservation & … of 14 buildings in the Bronx. Of the 567 units for use by CityFHEPS households, known as Subchapter B units, 20% …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-homeless-new-yorkers-relying-cityfheps-face-significant-delays-permanent-housingSUNY Bulletin No. SU-261
… OSC has created deduction code 412 (SUNY 403(b) ROTH) in PayServ. Agency update will be available for this … Payroll Retirement Mailbox. Questions regarding enrollment in the SUNY Voluntary Roth 403(b) Plan should be directed to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-261-new-403b-after-tax-deferred-annuity-plan-roth-sunyEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… recommendations. The Secretary posted public election notices without ensuring they were complete and accurate. … provided by the independent auditor. Review public notices for Commissioner elections prior to posting to ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Medicaid Program – Improper Medicaid Payments to a Transportation Provider
… provides transportation to medically necessary services for those recipients who are unable to obtain transportation on their own. Medicaid reimbursement for medically necessary transportation of Medicaid recipients … services furnished and payments received from Medicaid for a period of six years from the date the care, services, …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/medicaid-program-improper-medicaid-payments-transportation-providerState Agencies Bulletin No. 1706
… Plan (NYSDCP) Affected Employees DMNA employees in agencies 01071, State Active Duty (SAD), and 01072, … of the Division of Military and Naval Affairs, employees in Bargaining Unit DM and Benefit Program DMN will be … DMNA employees who receive earnings that are not exempt from Federal Taxes. The NYSDCP vendor will submit all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1706-new-deferred-compensation-eligibility-division-military-and-navalEarly Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Early Childhood Learning Center of Greene County (ECLC) on … ECLC is reimbursed for these services through rates set by SED. The reimbursement rates are based on financial … To SED : Review the disallowances identified by our audit and, if warranted, make the necessary …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manual