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Oversight and Enforcement of the Rechargeable Battery Law (2021-S-19)
To determine whether the Department of Environmental Conservation (Department) has adequately monitored and enforced compliance with the New York State Rechargeable Battery Law to promote the proper disposal of lithium-ion and other types of rechargeable batteries.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s19.pdfMedicaid Program – Overpayments of Ambulatory Patient Group Claims (Follow-Up)
… Background In 2008, changes to the State’s Public Health Law required a new Medicaid outpatient payment methodology (known as … room services. Our initial audit report, which was issued on August 20, 2013, identified flaws in the Department of …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/medicaid-program-overpayments-ambulatory-patient-group-claims-followIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… local taxes are administered by the State Department of Taxation and Finance (DTF). As State tax returns are … every taxicab trip originating outside of New York City (NYC) and ending within NYC, as prescribed in Article 29B of … Tax Tax imposed on the receipts from retail sales of vapor products sold or used in New York State, as prescribed in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesAdult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… of operational AUC retail dispensaries by municipality in that region. The Office of Cannabis Management (OCM) … these payments will be distributed to local governments in January, April, July and October. OSC is responsible for …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateDiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… crisis among youth, the NYC Department of Education (DOE) can do more to ensure that public school students … staff and too few have services readily available—and that DOE provides little oversight to ensure students receive the …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthOpinion 92-38
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE CHIEF -- Powers and Duties (continuation of service until new chief appointed) -- Vacancy (procedure for filling in … for fire chief); (appointment of fire chief) VILLAGE LAW, §10-1012: If the village board has rejected the nominee …
https://www.osc.ny.gov/legal-opinions/opinion-92-38DiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… Valley Central School District saved more than $300,000 in special education costs over a two-year period, according to an audit issued today by New York State Comptroller Thomas P. DiNapoli. “Unadilla … spending, public authority financial data and information on 50,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationAnnual Report on Local Governments for FYE 2020
This Annual Report on Local Governments provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2020. It highlights the unique challenges that local officials faced from the COVID-19 pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/annual-report-on-local-governments-for-fye-2020.pdfDiNapoli Report Spotlights New York's Veterans
… including 31 percent in the Vietnam War-era, according to a snapshot released today by New York State Comptroller … “New York is home to nearly 900,000 men and women who have served bravely to safeguard our freedom,” DiNapoli said. … owners. Veterans who serve in the Guard or Reserve, or have been honorably discharged from active duty may apply, …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-report-spotlights-new-yorks-veteransTown of New Lisbon – Financial Oversight (2013M-12)
… 2011, through September 27, 2012. Background The Town of New Lisbon is located in Otsego County and has a population of approximately 1,100 … claims prior to their payment, unless otherwise allowed by law. Provide more oversight of the financial activities of …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Purpose To express an opinion on the fair presentation of the Report of Workers' … under Article 8, Section 140 of the Workers' Compensation Law. The primary responsibility of the Board is to ensure … Finding We found the Statements referred to above present, in all material respects, the costs to administer the …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchDiNapoli: Property Tax Exemptions Top $450 Billion
… In this category, the state's School Tax Relief program (STAR) – which applies to a large portion of owner-occupied … outside of New York City – represents the majority share. STAR accounted for 2.4 million partial exemptions in 2016, … of all exempted value. However, unlike other exemptions, STAR creates no direct additional burden on other local …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionDiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… and local public authorities is now available at Open Book New York http://www.openbooknewyork.com/ , a transparency website launched by DiNapoli in 2008. The database, going back to 2007, can be downloaded …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomOpinion 92-18
… This opinion represents the views of the Office of the State … , 152 NY 327). Thus, a charge to finance a municipal service, imposed without regard to whether the persons … to pay the charge are particularly benefited by the service or actually use the service, is generally considered …
https://www.osc.ny.gov/legal-opinions/opinion-92-18State Agencies Bulletin No. 1004
… of TRS. Tier 5 members are those who first joined TRS on or after January 1, 2010 Effective Date(s) Institution … No. 960, on December 10, 2009, the Governor signed into law pension reform legislation (Article 22 of the Retirement … Election Date field on the Retirement Plans panel. This new special accumulator total will be utilized during the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1004-tier-5-pensionable-overtime-earnings-limit-employees-enrolled-new-yorkState Agencies Bulletin No. 1005
… of ERS. Tier 5 members are those who first joined ERS on or after January 1, 2010 Effective Date(s) Institution … No. 960, on December 10, 2009, the Governor signed into law pension reform legislation (Article 22 of the Retirement … Election Date field on the Retirement Plans panel. This new special accumulator total will be utilized during the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1005-tier-5-pensionable-overtime-earnings-limit-employees-enrolled-new-yorkNew York City Airport Lease
… Purpose To determine whether the Port Authority of New York and New Jersey was in compliance with certain key terms …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseOpinion 97-26
… This opinion represents the views of the Office of the State … that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment (authority to … for use within a zone of assessment in other areas of fire district); (disposition of upon dissolution of zone …
https://www.osc.ny.gov/legal-opinions/opinion-97-26DiNapoli Launches New Search Tool During Sunshine Week that Allows Users to Take a Deeper Dive on State Contracts
… P. DiNapoli today announced Contracts by the Numbers , a new web page with a dashboard that expands the procurement search tools provided in Open Book New York . This new tool lets users perform more robust searches on state agency and public authority contracts, including …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-launches-new-search-tool-during-sunshine-week-allows-users-take-deeper-dive-state-contractsOpinion 96-7
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (advertising to recruit volunteer firefighters) MUNICIPAL COOPERATION -- Fire Protection (cooperation agreement for recruitment of volunteer firefighters) -- Municipal Funds (manner of …
https://www.osc.ny.gov/legal-opinions/opinion-96-7