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Public Authorities – 2023 Financial Condition Report
… Public authorities are distinct legal entities that provide services … State and local governments. New Yorkers pay for public authorities in a variety of ways including service charges, tolls, fees, and in some cases, taxes. Public authorities are generally self-supporting through their …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-authoritiesDiNapoli: State Tax Receipts Outpaced Projections Through December
… (SFY) 2024-25, $1.2 billion higher than estimates released in the Division of the Budget’s (DOB) Mid-Year Update to the … December,” DiNapoli said. “However, recent volatility in the markets and persistent inflation are cause for concern. In addition, the direction of federal tax policy under the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-state-tax-receipts-outpaced-projections-through-decemberOpinion 92-26
… to the next succeeding city, town or village property tax levy. 1987 Opns St Comp No. 87-45, p 68 and 1981 Opns St … are insufficient, the imposition of the county property tax which is apportioned among the cities and towns on the … property therein (see County Law, §360[3]; Real Property Tax Law, §900[1]; see also Real Property Tax Law, §§804[1], …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Arts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… Recent Trends and Impact of COVID-19 February 2021 Watch a discussion of … and recreation employment declined by 66 percent from one year earlier, the largest decline among the City’s … jobs citywide. Three-fourths of all employment and nearly two-thirds of all employers in the sector were located in …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19Opinion 99-9
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (authority to pay … tuition charge imposed only on those who seek CLE credit, in addition to fees payable by others who attend the same … legal education ("CLE") requirements for attorneys in New York State. The tuition charge would be in addition to …
https://www.osc.ny.gov/legal-opinions/opinion-99-9Opinion 90-36
… encouraging the use of post-dated checks in the commercial world. In 1834 it was said that "drawing of post-dated checks … a financial practice may be a custom in the commercial world does not necessarily mean that it is either statutorily or practically acceptable in the world of municipal finance. Nonetheless, because there is …
https://www.osc.ny.gov/legal-opinions/opinion-90-36XIII.2.A Expense Report Mandatory Header Fields – XIII. Employee Expense Reimbursement
… of expense reports in the Statewide Financial System (SFS) Travel and Expense Module. This requirement will help facilitate a more efficient and effective review of travel expenses by supervisors, agency Finance Office staff, … address, start location and destination location of the travel event, and start and end dates and times of the travel …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2a-expense-report-mandatory-header-fieldsOpinion 88-56
… Law, §802(1)(b) is applicable. This is in response to your letter asking whether a fire district commissioner … et seq .) contains the provisions of law which relate to conflicts of interest of municipal officers and employees. Pursuant to General Municipal Law, §800(3), a municipal officer or …
https://www.osc.ny.gov/legal-opinions/opinion-88-56VendRep System Contract Search
… that uses JavaScript, cookies and other advance features of Internet Browsers. If any of the required features are disabled, the VendRep System … the steps below: Click "Contract Search" at the top of the screen Select the search constraint to be applied to …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-contract-searchState Comptroller DiNapoli Releases State Audits
… Auditors also determined that changes were necessary to reduce the number of overturned HRA determinations and … The foundation has appropriately used its state money to fund allowable activities. The foundation has also exceeded its contractual commitment to leverage state money. Although it is only required to …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-audits-0Real Property Tax Cap Information - Glossary
… amount local governments are permitted to increase their real property tax levies. Either two percent or inflation, … See “Carryover”. Carryover - Amount by which the tax levy for the prior fiscal year was below the tax levy limit for … a 60 percent vote of the governing body, or in the case of school districts, 60 percent popular vote) allowing raising …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryMedicaid Program – Overpayments of Hospitals' Claims for Lengthy Acute Care Admissions
… whether Medicaid overpaid hospitals by reimbursing for higher levels of medical care than those actually … provided a full range of necessary diagnostic, palliative and therapeutic care, including but not limited to surgical, … rehabilitative and psychiatric care. When billing Medicaid for inpatient services, hospitals must indicate a patient's …
https://www.osc.ny.gov/state-agencies/audits/2013/07/25/medicaid-program-overpayments-hospitals-claims-lengthy-acute-care-admissionsDiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud
… The former owner of a Long Island pharmacy was arrested Thursday for allegedly defrauding the state of $232,000 after the scam was uncovered in two audits by … P. DiNapoli’s office. William Davis, 62, the former owner of Davis Ethical Pharmacy in Rockville Centre, was charged …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraudOpinion 95-13
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Proceeds (use of excess) MUNICIPAL FUNDS … A school district which has excess proceeds of outstanding bonds issued for a completed capital project must retain … proceeds for the payment of principal and interest on the bonds, irrespective of whether the bonds have a "call" …
https://www.osc.ny.gov/legal-opinions/opinion-95-13New York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc.
… services for eligible homeless families and individuals in New York City (City) and for providing fiscal oversight of the homeless shelters. In March 2014, DHS contracted with ICL, a City-based … years ended June 30, 2019, ICL claimed $24.5 million in reimbursable expenses for the contract. DHS is responsible …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteDiNapoli: Village of Candor Mayor Arrested for Allegedly Stealing From the Village
… interests, but instead allegedly treated the village’s money as his own,” DiNapoli said . “My thanks to Tioga County … February 2017 and May 2023 and either deposited the money into his personal bank account or spent it. At the time … or had a negative balance. Sporadically over the years, money was put back into the General Fund through cash or …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-village-candor-mayor-arrested-allegedly-stealing-villageMedicaid Program – Oversight of Localities' Efforts to Coordinate Veterans' Health Care Benefits Under Medicaid and the U.S. Department of Veterans Affairs
… April 1, 2008 through October 31, 2013. Background Many of New York's Medicaid recipients are veterans. During the five-year … their health care benefits through the VA. As part of the State's Medicaid eligibility process, veterans must be …
https://www.osc.ny.gov/state-agencies/audits/2014/03/19/medicaid-program-oversight-localities-efforts-coordinate-veterans-health-care-benefitsDual Employment
… also employed at other State or New York City agencies are working their required hours at each job. The audit covered … State or New York City agency, 28 of whom we selected for further review based on several risk factors. Follow-up … time and attendance rules, resulting in payroll payments for time not worked. Each case showed a pattern of routine, …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-1DiNapoli: Former Clerk Padded Her Pay With Town Funds
… those who prey on the unsuspecting public." Green, 30, is charged with third degree grand larceny, two counts of … on her own recognizance. Her next court date is Nov. 30. As the clerk to the supervisor for the Town of Minerva, … have led to more than 130 arrests and more than $30 million in restitutions since 2011. Since taking office in …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsDiNapoli: Tennessee Woman Pleads Guilty to Wire Fraud for Receiving Deceased Mother's New York State and Local Retirement System Benefits
… States Attorney for Eastern District of Tennessee (EDTN) in announcing that Leslie Schwinzer has pleaded guilty to wire fraud (18 USC. § 1343) in the U.S. District Court at Knoxville, TN for stealing … Office (SSAIG), the EDTN and the Comptroller’s Office. In February of 2021, SSAIG contacted NYSLRS and informed them …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-tennessee-woman-pleads-guilty-wire-fraud-receiving-deceased-mothers-new-york-state-and-local