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Opinion 92-44
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … chief of police of a city, who is the permanent full-time head of the police department, is not required, pursuant to … Whether pursuant to General Municipal Law 207m the chief of police of a city who is the permanent fulltime head of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-44Opinion 93-21
… (procedures for sale of) REFERENDUM -- Mandatory (need for to sell fire truck in fire district) -- Permissive (need for to sell fire truck in fire district) PERSONAL PROPERTY -- … best price or maximum financial benefits, it may resolve to sell by negotiated sale subject to applicable referendum …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Opinion 95-14
… custody of foreign fire insurance tax moneys should not permit such moneys to be expended for a purpose which the …
https://www.osc.ny.gov/legal-opinions/opinion-95-14DiNapoli: Audit Finds Poor Financial Management by Central New York Regional Market Authority Board
… a thorough analysis of needed renovations, including a roof replacement. It also lacked a business plan for securing … the building is currently unrentable because of its bad roof and damage from vandalism. The authority is paying …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-audit-finds-poor-financial-management-central-new-york-regional-market-authority-boardIX.9.C Transfer Procedure – IX. Federal Grants
… Once it is determined that a statutory transfer account authorization is provided and needed, … request to the Division of the Budget (DOB) to approve the transfer of federal grant funds to a state fund. The … section, year, page and lines of the law authorizing the transfer; Federal Fund(s), Project ID(s), and amounts from …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureNew York’s Economy and Finances in the COVID-19 Era (March 30, 2021)
… to April 2020. New data released by the State Department of Labor show less than half of the jobs lost during that time have been recovered, and … employment in New York increased only slightly, by a net of 3,700 jobs, compared to a net 45,300 jobs added in …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-march-30-2021New York’s Economy and Finances in the COVID-19 Era
… the Northeast Are at Pre-Pandemic Levels New data from the Job Openings and Labor Turnover Survey (JOLTS) by the Bureau of … below the same period in 2019. Year-over-year declines in Local Assistance disbursements totaling $1.9 billion include …
https://www.osc.ny.gov/reports/covid-19-september-16-2020New York’s Economy and Finances in the COVID-19 Era
… of lost jobs. 53% of New York adults age 18 and over live in households that have lost employment income since … Data For example, while 10 percent of all U.S. adults live in households reporting not having enough to eat in the … In the wake of COVID19 more than half of adult New Yorkers live in households that have lost employment income …
https://www.osc.ny.gov/reports/covid-19-july-9-2020College Readiness (Follow-Up)
… entry to rewarding careers. However, nearly half of all students who complete high school and go to college require … 32 school districts—served approximately 900,000 students at its more than 1,500 elementary, middle, and high … student who: (1) can successfully meet NYCPS’ criteria for graduation from high school and obtain the highest possible …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followOversight of Nurse Hiring and Retention
… Purpose To determine whether the New York City Health and Hospitals Corporation (Health and … Hospitals is a public benefit corporation created by the New York City Health and Hospitals Corporation Act of 1969. … if their annual salary is below $100,000, while the New York City Department of Investigations conducts …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionContract Participation of Minority- and Women-Owned Business Enterprises
… minority- and women-owned business enterprise goals, is making an effort to reach these goals, and is accurately reporting these results to the Department of … April 1, 2013 through September 30, 2015. Background WCHCC is a State Public Authority created under Sections 3300-3321 …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesCapital Planning and Maintenance
… funding elsewhere. While recent legislation would permit the Authority to issue bonds for reconstruction and …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceMedicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… The Department is required by the federal Centers for Medicare & Medicaid Services to create actuarially sound …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumCity of Yonkers – Budget Review (B24-6-6)
… when these contracts are settled. Likely underestimates teacher retirement payments by approximately $478,000 and … the District’s budget request. Review the estimates for teacher retirement payments and charter school tuition …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6DiNapoli: NYC Forecasts $965 Million Surplus Fueled by Federal Aid
… annually beginning in FY 2025. In addition, housing and homeless support enhancements over the last year are expected … that could add costs of more than $1 billion in FY 2026, outside of the financial plan period. Even during the …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-nyc-forecasts-965-million-surplus-fueled-federal-aidDiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… warning signs such as obsessive compulsive, psychotic, and eating disorders. “School personnel are often the first to …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffDiNapoli: New York City Budget Surplus on Pace to Grow Another $2.4 Billion from April Projections
… and an additional $200 million deposit into its Rainy Day Fund (RDF) for FY 2022. Since the April Plan, tax … bargaining round. The city has budgeted $495 million by FY 2026 for the additional anticipated labor costs. The city’s … Municipal Workforce Strengthening New York City’s Rainy-Day Fund Track state and local government spending at Open …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-city-budget-surplus-pace-grow-another-24-billion-april-projectionsDiNapoli: Public Authority Debt Ballooned to $329 Billion
… historical data reported in PARIS from 2007 to present, Open Book New York contains Summary Financial Information … fiscal year). Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-public-authority-debt-ballooned-329-billionDiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations
… health care providers including hospitals, nursing homes and individual nurses, for patient safety violations and use its power under the law to impose stronger fines. … health care providers including hospitals nursing homes and individual nurses for patient safety violations and use …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-doh-needs-step-enforcement-patient-safety-violationsDiNapoli: NYC Pre-K Special Education Provider Claimed Nearly $3 Million In Ineligible Expenses
… Yeled is one of many preschool Special Education Itinerant Teacher (SEIT) programs in New York state that provide …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-nyc-pre-k-special-education-provider-claimed-nearly-3-million-ineligible-expenses