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DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Allegany County , City of Batavia , Caton No. 1 Fire District , Town of Henrietta , Village of Middleport , Slaterville Springs … P DiNapoli today announced his office completed audits of Allegany County City of Batavia Caton No 1 Fire District …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … leave records and signing checks. Village officials do not adequately review payroll records, including the treasurer’s timesheet, prior to payroll checks being printed. In addition, the village …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsOpinion 90-26
… the estimated maximum cost in the bond resolution (11 Opns St Comp, 1955, p 22; 13 Opns St Comp, 1957, p 160; 16 Opns St Comp 1960, p 300; 22 Opns St Comp 1966, pp 581 and 636; 25 Opns St Comp 1969, p 337; 1979 Opns St Comp No. 79-919, p … for the excess amount to be expended for the project (25 Opns St Comp 1969, supra ). Of course, since the original …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Opinion 90-5
… their number, subject to the statutory maximum. This is in reply to your letter concerning the appointment of … For purposes of this opinion, we assume the library is not governed by a special act of the State Legislature and … the term of office and number of trustees ...". Thus, it is our opinion that the trustees appointed by the town board …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Opinion 90-40
… trustee) VILLAGE LAW, §4-400(1)(a): A village trustee who is also deputy mayor does not vote both in his or her … mayor, "during the absence or inability of the mayor, is vested with all the powers and may perform all the duties … added]). The quoted paragraph from section 4-400(1)(a) is identical to language in section 88 of the former Village …
https://www.osc.ny.gov/legal-opinions/opinion-90-40Opinion 89-17
… p 40 is still valid in light of the enactment of chapter 588 of the Laws of 1988. In Opn No. 84-32, supra , we … reserve fund established pursuant to that section. Chapter 588 of the Laws of 1988, effective on September 1, 1988, adds … (1-a) without voter approval. Because of chapter 588 expressly authorizes school districts to establish …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Opinion 97-14
… of a volunteer fire department or, if the department is comprised of several companies, the members of each … or a portion of the tax to the fire department of which it is part. This Office has expressed the opinion that foreign … members of the fire department or, if the fire department is comprised of several companies, the members of each …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Opinion 98-15
… discussed in the opinion. HISTORIC PRESERVATION -- Town Building (need for referendum when selling) REAL PROPERTY -- Sale (by town of historic building) REFERENDUM -- Permissive (need for in town when selling historic building) GENERAL MUNICIPAL LAW, §119-dd; TOWN LAW, §64(2): A …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Opinion 91-39
… of any municipal corporation ... to which any salary ... is attached, except ... an elective public office ..." … added). This exception for elective office, however, is limited. Section 150, as amended by L 1984, ch 117, … an elective public office and then "accepts appointment, is re-elected or takes a new oath of office to the same …
https://www.osc.ny.gov/legal-opinions/opinion-91-39IV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… on both a budgetary and GAAP-basis of accounting, subject to appropriation/segregation controls. Utilizing various … the accounts coded on accounting documents. Please refer to Chapter V, Section 3.D - Accounts of this Guide for a summary of the range of account values assigned to account types. Current account values are viewable in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewDiNapoli: Halfway Through the Year, Revenue Hole Persists
… York State Comptroller Thomas P. DiNapoli. “COVID-19 had a significant negative effect on the first half of the … process in early November will provide a clearer picture for policymakers as they prepare to address our budget … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-halfway-through-year-revenue-hole-persistsNYC Surplus Projected to Reach $550 Million in FY 2020
… New York City now projects a surplus of $550 million in fiscal year 2020, reflecting stronger-than-expected … DiNapoli said. “The risk of a recession has eased in the near term, but the city should continue to increase … out-year gaps have grown slightly, to nearly $3 billion in FY 2022 and $3.2 billion in FY 2023. Despite concerns that …
https://www.osc.ny.gov/press/releases/2019/12/nyc-surplus-projected-reach-550-million-fy-2020Community Development Block Grant – Federal Funding and New York
… of functions, including administration and emergency repair (see Figure 1). Impact The City’s planned subsidy to … projects, Local Law 11 façade improvements and to repair damage caused by Hurricane Ida and Hurricane Sandy. In … about 95 percent of HPD’s planned costs for emergency repair programs to correct hazardous housing conditions. The …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/community-development-block-grantMedicaid Program – Medicaid Payments for Early Refills of Prescription Drugs and Supplies
… refills are refills on prescriptions before the previous supply has been fully used. States set early refill … dispensed amount has been used, or up to a 10-day supply of medication is remaining of the cumulative amount … policy, nearly 43% of our findings had 20 or more excess supply days. For example, we identified one member who …
https://www.osc.ny.gov/state-agencies/audits/2026/03/20/medicaid-program-medicaid-payments-early-refills-prescription-drugs-and-suppliesContributions – Special 20- and 25-Year Plans
… Tier 5 and 6 members in this plan, the contribution rate is based on earnings.* These are mandatory contributions and … retire. The contribution rate in the Section 383-e plan is higher than contribution rates for Tier 5 and 6 members in … for Tier 6 Members If your date of membership is on or after July 1, 2025, you are automatically enrolled …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/contributionsMedicaid Program – Managed Care Organizations: Payments to Ineligible Providers
… whether the Department of Health (Department) and managed care organizations (MCOs) have adequate processes in place to … are economically disadvantaged and/or have special health care needs. The Department administers New York’s Medicaid … claim costs totaled over $58 billion, of which managed care accounted for about $34 billion. Under managed care, …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/medicaid-program-managed-care-organizations-payments-ineligible-providersDo Not Call Enforcement Efforts
… Purpose To determine if the Department of State (Department) is fully implementing the enforcement and collection provisions of New York’s Do Not Call Law. The audit covers the period … unsolicited telemarketing calls. The Department’s Division of Consumer Protection (Division) is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2018/09/28/do-not-call-enforcement-effortsTrain On-Time Performance
… lines and three shuttles. Sometimes, a subway train is canceled (i.e., does not depart from the terminal, or departs later than half the headway time), or is abandoned en route (i.e., skips any scheduled station … of Subways (Subways) considers a train on time when it is not canceled or abandoned en route, and it arrives at the …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceHow to Obtain Your Personal Records Under the Personal Privacy Protection Law
… state how you would like to be contacted (e.g., phone, email, mail). Requests may be submitted to OSC in person, by US mail, or by email to: Privacy Officer Legal Services, 14th Floor Office …
https://www.osc.ny.gov/help/how-obtain-your-personal-records-under-personal-privacy-protection-lawSelected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… This audit covered the period January 1, 2014 through November 21, 2019. About the Program PANYNJ was created to … November 2019. This amount included money due to PANYNJ for utilities, amounts due when tenants terminated their … for sale and advertisement pricing, and consider obtaining direct access to the vendor’s system to support monitoring of …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-and