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Pandemic Planning and Care for Vulnerable Populations (Follow-Up)
… health issues making them more vulnerable in an emergency. For example, individuals with IDD have a higher … the needs of the vulnerable population it serves in its emergency plans and to determine whether OPWDD took … 34,048 clients (99%), were required to create their own emergency plans. Additionally, while OPWDD’s emergency …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-followOpinion 90-16
… Law, §800[5]; see also People ex rel Bush v Houghton , 182 NY 301; In re Board of Health of Village of Lansingburg , 43 …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Medicaid Program Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage Report 2022S35
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planOpinion 89-19
… AND RULES, §§8017(a), 8022; SOCIAL SERVICES LAW, §61: A county department of social services is subject to pay the … of the exemption in CPLR 8017(a). You ask whether a county department of social services is subject to the fees … map or proceeding filed, recorded or indexed for the county, or an agency or officer thereof acting in an official …
https://www.osc.ny.gov/legal-opinions/opinion-89-19Opinion 92-8
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible uses (financing non-federal share of … -- Proceeds (payment to State Comptroller) STREETS AND HIGHWAYS -- Improvements (issuance of obligations to … 11.00(a), 165.00; L 1991, ch 329, §15, as repealed and reenacted by L 1991, ch 330, §9: A city may deposit with …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Opinion 94-31
… and its employees for the annual exchange of cash for one week of vacation credit accumulated during the year. You ask … employees, annually, to receive cash in exchange for one week of vacation credit accrued during that year. Collective … and its employees for the annual exchange of cash for one week of vacation credit accumulated during the year. December …
https://www.osc.ny.gov/legal-opinions/opinion-94-31Uncollected Penalties (Follow-Up)
… Background Our initial report was issued on July 31, 2013 and covered the period of April 1, 2007 to February 1, 2013. … to determine whether the Department effectively pursues and collects outstanding penalties. During the initial audit, … routinely had no collection activity for two years or more and were often deemed uncollectible. This audit also found …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followDiNapoli: New York State Common Retirement Fund Reaches Agreements With Portfolio Companies on Political Spending
… their political spending under agreements reached with the New York State Common Retirement Fund (Fund), New York State Comptroller Thomas P. DiNapoli announced … America Corp., Delta Airlines and PepsiCo Inc. About the New York State Common Retirement Fund The New York State …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-portfolio-companies-politicalCity of Long Beach – Budget Review (B24-7-4)
… review was to determine whether the significant revenue and expenditure projections in the City of Long Beach’s … the accumulated deficit in the City’s general fund and certain other funds as of June 30, 2012. Local Finance … estimates for metered water sales of $5.575 million and sewer rent estimates of $5 million. These estimates …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Property tax levy growth for school districts and 10 of the … the same as last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which … tax levy growth factors for all local governments Property Tax Cap: Inflation and Allowable Levy Growth Factors …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearTown of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded and … period, we reviewed 10 deposits totaling $52.9 million. All 10 deposits we reviewed were properly receipted, … we reviewed 18 disbursements totaling $2.6 million. All 18 disbursements were adequately supported and approved …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21State Agencies Bulletin No. 2219
… Services instructions for processing the 2023-2024 PEF Office of Fire Prevention and Control (OFPC) Uniform … the 2023-2026 Agreement between the State of New York and PEF provides for an annual maintenance allowance. Effective Dates: The 2023-2024 PEF OFPC Uniform Maintenance Allowance may be submitted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2219-2023-2024-uniform-maintenance-allowance-employees-fire-protectionTown of Sheridan – Shared Services Costs (2023M-74)
… report – pdf] Audit Objective Determine whether the Town of Sheridan (Town) was reimbursed equitably for shared … (IMA) and whether the Town Board (Board) conveyed land in a transparent and equitable manner. Key Findings The … Determine whether the Town of Sheridan Town was reimbursed equitably for shared …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74DiNapoli: School District Tax Cap Levy Remains at 2%
… Property tax levy growth for New York’s school districts and … the fifth year in a row, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which … fiscal year end. “For the fifth consecutive year, the property tax levy for school districts and 10 cities will be …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-school-district-tax-cap-levy-remains-at-2-percentSewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)
… (IT) contingency plan to help secure and protect business office IT systems in the event of a disruption or … plan to help them adequately secure and protect business office IT systems in the event of a disruption or … plan in place that is properly distributed to all business office staff and periodically tested for efficacy, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-informationDiNapoli Audit Finds Hazardous Conditions Persist in Mitchell-Lama Developments
… New York State’s affordable housing agency, Homes and Community Renewal (HCR), is falling short in its … at facilities that went unaddressed, sometimes for years, and questionable spending. “Our auditors found that tenants … are subjected to unsanitary, unacceptable conditions and that water leaks, collapsing ceilings, mold and other …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-audit-finds-hazardous-conditions-persist-mitchell-lama-developmentsDownsville Fire District – Procurement and Claims Audit (2022M-130)
… that goods and services were procured in accordance with the procurement policy and claims were approved prior to … ensure that goods and services were procured in accordance with the procurement policy and that all claims were approved … services tested, totaling $58,117 (11 percent), complied with the District’s procurement policy, because they either …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130XI.6.A Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment – XI. Procurement and Contract Management
… To participate in the Office of the State Comptroller’s (OSC) Quick Contracting Program for … or equipment procurements, State agencies must use the Quick Contract Boilerplate Agreement AC 3278-S and … To participate in the Office of the State Comptrollers OSC Quick Contracting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6a-quick-contracting-commodity-printing-miscellaneous-services-and-equipmentXI.17 Protest Procedures – XI. Procurement and Contract Management
… for an unsuccessful offerer to seek a debriefing 3 , notify non-selected bidders in writing or electronically … must be in writing and filed with BOC within ten business days of notice of the contract award or if a debriefing has … awarded a contract subject to the Comptroller’s approval. 3 SFL §163(9) (c) states, in part, “A state agency shall, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresDiNapoli: School District Tax Levy Cap at 2%
… For the first time since 2019, property tax levy growth for school districts will be capped … up from 1.23% last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which … tax levy growth factors for all local governments Property Tax Cap: Inflation and Allowable Levy Growth Factors …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percent