Search
Opinion 89-48
… in connection with the improvement of real property are held in the physical custody of the county clerk and are indexed in accordance with subdivision 10 of section 37. … for Discharge of Mechanic's Lien". You ask (i) where and how the bonds are to be indexed on your records, …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Accounts Payable Advisory No. 7
… Units must ensure there is a unique invoice number for each voucher. For information on how to process payments to Barnes and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/7-complex-entity-barnes-nobleDiNapoli Releases Analysis of Executive Budget
… and directing receipts from the state-imposed Payroll Mobility Tax to the Metropolitan Transportation Authority …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budgetTown of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… Purpose of Audit The purpose of our audit was to determine if Town officials established effective internal … oversight. Employees did not always use the time clock to clock in and the Superintendent was unable to provide examiners with records documenting employees had …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324DiNapoli: Tax Cap Below Two Percent
… annual tax levy increases to the lesser of the rate of inflation or 2 percent with certain exceptions, including a … was capped at 2 percent for these municipalities due to inflation above 2 percent in recent years. Chart List of Tax …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentJohnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… funds from 10 cash advances totaling $19,997 were spent. The central treasurer made seven disbursements totaling … adequate documentation to support collections. Monitor the status of cash advances and prepare reconciliations to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mWhat Not to Report – Legacy Reporting
… PFRS (15 percent of regular salary) members Overtime which is paid by private, non-governmental entities Payments made … 125 of the Internal Revenue Code: “…by an employee who is a participant in the New York State and Local Employees’ … thereto, any salary reduction elected by an employee who is a participant in the New York State and Local Police and …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-not-reportMaximizing Incentives for Individuals With Disabilities
… with a disability are more than twice as likely to be living in poverty than working-age New Yorkers statewide (28% … for the Aging, and the State Education Department’s Adult Career and Continuing Education Services – Vocational …
https://www.osc.ny.gov/state-agencies/audits/2022/08/30/maximizing-incentives-individuals-disabilitiesPandemic and Recovery: Local Government Finances and Federal Assistance - Lessons from the Mid-Hudson Region
The case studies described in this report provide insight into some of the fiscal challenges that the COVID-19 pandemic presented to individual local governments in 2020.
https://www.osc.ny.gov/files/local-government/publications/pdf/pandemic-and-recovery-lessons-from-the-mid-hudson-region.pdfSelected Aspects of Discretionary Spending
… "substandard, insanitary, deteriorated and deteriorating conditions" on the Lower West Side of Manhattan. The … and protect against the use of funds for purposes that do not advance its core purpose and objectives. The ABO added … instances, the Authority lacked documentation to show how it determined which organizations to select for …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingMedicaid Overpayments for Inpatient Transfer Claims Among Merged or Consolidated Facilities
… two separate payments are made: a payment for the first hospital’s claim and a payment for the second hospital’s claim. However, according to the Department’s … when a recipient is transferred from the first hospital to a merged or consolidated division or hospital, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-overpayments-inpatient-transfer-claims-among-merged-or-consolidated-facilitiesSafety at Stations
… to the southern terminal at Tottenville. Riders can connect with NYC Transit system buses at many of SIR’s 22 …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stationsSelected Aspects of Discretionary Spending
… The Authority was created in 1950 by Article 2, Title 9 of the New York State Public Authorities Law for the purpose … the Canal Corporation. The Authority is governed by a board of seven directors. To accomplish its mission, the Authority incurs …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0DiNapoli: State Tax Revenues $2 Billion Lower Than Last Fiscal Year
… State tax receipts cumulatively through January of State Fiscal Year 2020-21 are nearly $2 billion … anticipated by the state Division of the Budget’s (DOB) January projections. Tax receipts for the month of January totaled $11.4 billion. This is $550.5 million above …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-state-tax-revenues-2-billion-lower-last-fiscal-yearDiNapoli: Retired Westchester County Police Officer Indicted for Forging State Records to Illegally Double-Dip From State Pension Fund
… “The defendant allegedly submitted forged documents to scam the New York state retirement system,” DiNapoli said. … System and maintaining its integrity are priorities for my office. I thank District Attorney Clegg, the State Education Department and the State Police for their partnership in holding accountable those who think …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-retired-westchester-county-police-officer-indicted-forging-state-records-illegally-doubleSelected Payments for Special Items Made to Stony Brook University Hospital from January 1, 2011 through March 31, 2011
… Empire and Stony Brook. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-stony-brook-university-hospital-january-1-2011-throughSelected Payments for Special Items Made to St. Luke's Cornwall Hospital from January 1, 2011 through March 31, 2011
… determine if BlueCross BlueShield's (Empire's) payments to St. Luke's Cornwall Hospital (St. Luke's) for special items were made according to the provisions of the agreement between Empire and St. Luke's. Background The New York State Health Insurance …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-lukes-cornwall-hospital-january-1-2011-throughSelected Payments for Special Items Made to Mary Imogene Bassett Hospital from January 1, 2011 through March 31, 2011
… between Empire and Bassett. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mary-imogene-bassett-hospital-january-1-2011-throughHomeownership Rates in New York
… compared to 65.8 percent nationally. For New York, the low percentage is driven by the high share of multi-family … gap between New York and the nation has been as high as 14 percentage points. Homeownership rates were higher prior to … the gap between White and Black homeownership averaged 26 percentage points nationally in the period between 2010 and …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkDiNapoli Audit: Growing Number of Youth in Juvenile Justice Centers at Risk Due to Staff Shortages
… said the information missing from the 22 restraint logs was recorded, but in a separate digital database. …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-audit-growing-number-youth-juvenile-justice-centers-risk-due-staff-shortages