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Economic Benefits of Open Space Preservation, March 2010
One tenet of the “smart growth” movement is that communities should strive to preserve open space, farmland, natural beauty and critical environmental areas.
https://www.osc.ny.gov/files/reports/special-topics/pdf/environmental-open-space-2010.pdfProfile of Nonprofit Organizations in New York State, December 2016
Nonprofit organizations provide a variety of services to New Yorkers in a wide range of areas including health care, social services, education, and the arts.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-nonprofit-2016.pdfSelected State Agencies’ Roles in Financial Literacy (Follow-Up) 2024-F-7
To assess the extent of implementation of the five recommendations included in our initial audit report, Selected State Agencies’ Roles in Financial Literacy.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f7.pdfUnclaimed Consumer Credit Balances
Unclaimed property subject to Section 1314 of the Abandoned Property Law includes any consumer credit balance refund monies held or owing by corporation.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/consumer-credit-balances.pdfNew NY Broadband Program (Follow-Up) (2024-F-10)
To determine the extent of implementation of the three recommendations included in our initial audit report, New NY Broadband Program (Report 2020-S-19).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f10.pdfHandbook for Reporters of Unclaimed Funds
New York’s Abandoned Property Law requires that organizations holding unclaimed property report such property to the New York State Comptroller’s Office of Uncl
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/handbook.pdfInteractive Maps: Language Access Service Needs Statewide (2022-S-38)
… 6 2011 established a statewide language access policy in New York State …
https://www.osc.ny.gov/state-agencies/audits/interactive-maps-language-access-service-needs-statewide-2022-s-38Medicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare
… eligible for Medicare based on age but were not enrolled in Medicare. The audit covered the period July 2016 through … Medicaid. When Medicaid recipients are also enrolled in Medicare, Medicare becomes the primary payer and Medicaid … a federal cash benefit to assist low-income individuals. In New York, all SSI recipients are eligible to receive …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicareOpinion 92-9
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … ex rel Choate v Barrett , 56 Hun 351, 9 NYS 321, affd 121 NY 678, the court interpreted the phrase "during the sitting … immediate view and presence", and held that a newspaper reporter committed a contempt by concealing himself in a …
https://www.osc.ny.gov/legal-opinions/opinion-92-9DiNapoli: Public Drinking Water Needs More Protection
… health impacts of water contaminants. Read the report here: …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-public-drinking-water-needs-more-protectionXII.1 Expenditures Overview – XII. Expenditures
… The purpose of this chapter is to provide the procedures and guidelines Business Units need to process expenditure vouchers through the Statewide … Requirements Agency Payment Preparation and Submittal to OSC Unique Payment Situations OSC Audit Process Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii1-expenditures-overviewLocal Sales Tax Collections Up 19% in 2021
… increased by 19.1%, or $3.1 billion, in 2021 compared to last year, according to a report released today by New York State Comptroller … spending for goods and services and from brick and mortar to online,” DiNapoli said. “While local sales tax collections …
https://www.osc.ny.gov/press/releases/2022/02/local-sales-tax-collections-19-percent-2021Internal Controls Over Selected Financial Operations
… For two employees – one current and one former – SLA did not reconcile six travel card charges totaling $708 for the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsOpinion 94-15
… law, must be invested by the school district in accordance with General Municipal Law, §11. Endowment moneys in the form … or maintenance of any extraclassroom activity be deposited with an official designated by the board of education, who in … a school district treasurer must be invested in accordance with General Municipal Law, §11. We note that this conclusion …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Opinion 89-38
… SOCIAL SECURITY LAW, §§90, 113, 470: A school district may not purchase insurance to provide benefits to the … included in a collective bargaining agreement, whether or not it involves a term or condition of employment subject to … to benefits paid to beneficiaries under other options available under the Retirement and Social Security Law. There …
https://www.osc.ny.gov/legal-opinions/opinion-89-38Opinion 89-47
… discussed in the opinion. FIRE DISTRICTS -- Extension (when adjoining fire protection district is dissolved) -- … FIRE PROTECTION DISTRICTS -- Dissolution (when added to adjoining fire district) TOWN LAW, §§172-a, 172-d, 173, … district and adding the whole of the dissolved district to an adjoining fire district. Such a proceeding must be …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Orleans County – Court and Trust Funds (2024-C&T-6)
… However, we identified one action for $2,382.66 that was not properly turned over to the State Comptroller. Key …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Delaware County – Court and Trust Funds (2022-C&T-2)
The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1 2019 through March 24 2022
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Columbia County – Court and Trust Funds (2014M-353)
The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2013 through January 1 2014
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Putnam County – Court and Trust Funds (2017M-221)
The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2014 through January 1 2017
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221