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II.3 Overview – II. New York State Financial Accounting
The Executive Budget refers to the structure and process of the constitutional system of budgeting in New York State which vests in the Governor primary authority and responsibility for budget formulation presentation and execution
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overviewControls Over and Revenues From .nyc Generic Top-Level Domains
… Objectives To determine whether the New York City Department of Information Technology & … (DoITT) has collected all the revenues due from the .nyc generic top-level domain program, and whether the … documentation explaining why, including one amendment that resulted in a decrease in revenues. DoITT’s Franchise …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsCOVID-19 Pandemic Drove Record Medicaid Enrollment in 2021
… 7 million for the first time, according to a new report by New York State Comptroller Thomas P. DiNapoli. While enrollment has … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2021/12/covid-19-pandemic-drove-record-medicaid-enrollment-2021DiNapoli: Port Authority Falling Short of Compliance With Americans With Disabilities Act
… auditors found four of 13 PATH stations (Christopher Street, 9th Street, 14th Street, and 23rd Street) were not accessible to persons in …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-port-authority-falling-short-compliance-americans-disabilities-actNew York State’s Aging Prison Population: Share of Older Adults Keeps Rising
… efficient operation of the corrections system in New York State is critically important to protecting public safety, … As shown in Figure 1, the State prison population declined by half from March 2008 to March 2021, while the number of … – representing increases from 2008 to 2017, offset in part by fairly sharp decreases from 2018 to 2021 – likely reflects …
https://www.osc.ny.gov/reports/new-york-states-aging-prison-population-share-older-adults-keeps-risingHeat and Hot Water Complaints
… Objective To determine whether the New York City (NYC) Department of Housing Preservation and Development (HPD) … covered heat and hot water complaints received during NYC Fiscal Years (FY) 2018 and 2019 (July 1, 2017 through … being conducted timely, and HPD has not established formal time frames for inspecting complaints. HPD took three days or …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsCity of Little Falls – Financial Condition (2021M-54)
… financial operations and took appropriate actions to maintain the City’s fiscal stability. Key Findings The … City’s financial operations or take appropriate actions to maintain the City’s fiscal stability. As a result, the … the Council did not receive sufficient financial reports to monitor City finances. General fund balance declined to …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Medicaid Program – Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements
… (Department) paid for claims in violation of federal and State regulations that require an appropriate National … Identifier (NPI) for ordering, prescribing, referring, and attending (OPRA) health care providers. The audit covered … services to those who are economically disadvantaged and/or have special health care needs. For the State fiscal …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-claims-not-compliance-ordering-prescribingDiNapoli: State Tax Revenues $2 Billion Lower Than Last Fiscal Year
… according to the monthly State Cash Report released by New York State Comptroller Thomas P. DiNapoli. Overall, tax … package is passed to prevent cuts to vital services in New York.” Other findings in DiNapoli’s cash report: Personal …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-state-tax-revenues-2-billion-lower-last-fiscal-yearThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… expenses reported on Kelberman’s 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program … rates set by SED. The reimbursement rates are based on school year financial information, including costs that … staff, non-audit services provided by a registered public accounting firm, expenses not related to the Promise Program, …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualOneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
… provided, Information technology (IT) assets were accessed for appropriate purposes, and IT controls over BOCES’ network … assess computer usage to confirm IT assets were used for appropriate purposes or establish adequate controls to … Personal Internet use was found on computers. Network and application user accounts were not properly managed. No …
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologyOpinion 91-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … The members of the board of commissioners are appointed by the town supervisor, with the approval of the town board … the district, but any rules and regulations established by the commissioners for the government and protection of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Opinion 92-13
… supervisor, town councilmen and town clerk. Towns which are not in counties having boards of supervisors may increase … local bills which may be passed by the State Legislature, are contained in article III, §15 of the State Constitution ( … subject-matter in various ways, provided the objectives are naturally connected with the subject matter and the title …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 94-6
… and Employees (conflict of interest provisions applicable to) PUBLIC HOUSING LAW, §36: Pursuant to Public Housing Law, §36, when a public housing authority … contracts with a residential management corporation to operate a federally-funded recreation program, a tenant …
https://www.osc.ny.gov/legal-opinions/opinion-94-6DiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… School District officials saved more than $800,000 in health insurance costs by switching carriers and offering employees …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costsOpinion 88-10
… to the State or a political subdivision from the tax ( Manhattan & Queens Fuel v County of Nassau , 113 AD2d 595, … provides therefor ( Belcher v County of Nassau , supra ; Manhattan & Queens Fuel v Village of Rockville Centre , 126 … the ... oil company upon which it was directly imposed." ( Manhattan & Queens Fuel v Rockville Centre , 126 AD2d at 524, …
https://www.osc.ny.gov/legal-opinions/opinion-88-10Opinion 90-14
… AND PLANNING -- Subdivisions (validity of engineering and legal fees imposed upon developer); (direct payment by developer of subdivision review fees to engineer or lawyer) TOWN LAW, §277(1): A town may impose a schedule of … a developer to recover engineering, land surveying and legal expenses incurred in connection with subdivision review …
https://www.osc.ny.gov/legal-opinions/opinion-90-14DiNapoli: Potsdam Audit Finds Missing Court Funds
The former justice court clerk in the town of Potsdam was arrested for embezzling $117000 after an audit found she manipulated court accounting records and pocketed cash receipts according to State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsOpinion 89-15
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … paid by the fire protection district. However, the "home area" is responsible for Volunteer Firefighters' Benefit Law … the cost of VFBL insurance attributable to the protected area during the contract term unless a sum for such increased …
https://www.osc.ny.gov/legal-opinions/opinion-89-15Other Bulletin No. 78
… 2024 SCF M/C Retroactive Salary Increase: Employees with a Comp Rate Code of ANN who are in an NS position (Grade 600) … employee who is on Leave of Absence (not related to Workers’ Compensation Leave) on the payment effective date … eligible to receive payment upon their return to the payroll. Control-D Report Available Prior to Processing: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-78-april-2024-state-university-construction-fund-scf