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DiNapoli: Fewer Counties Exceeding Tax Cap
… counties over the four-year period was $21 billion, which is $357 million under the tax levy limit. Though there is wide variation from one community to the next, on average, …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-fewer-counties-exceeding-tax-capCompliance With Executive Order 95 (Open Data)
… were over 5,190 data items on Open Data. As the steward of New York’s natural resources and environment, DEC is responsible …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/compliance-executive-order-95-open-dataLead Contamination of State Armories
… purposes. The firing of weapons inside the IFR resulted in lead dust accumulation throughout. Although IFRs in New York have not been used in more than 20 years, over time, the accumulation of lead …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/lead-contamination-state-armoriesOpinion 95-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … enforcement purposes subaccount of the general fund of the state where the claiming agent is an agency of the state or the political subdivision or public authority of …
https://www.osc.ny.gov/legal-opinions/opinion-95-8Opinion 88-62
… This opinion represents the views of the Office of the State Comptroller at the time it was … MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town to finance closure of landfill); (payment of landfill … subject to constitutional equal protection requirements (NY Const, art 1, §11), towns have authority pursuant to Town …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Oversight of Horizon and Crossroads Juvenile Centers
… To determine whether the New York City Administration for Children’s Services adequately operates Horizon and Crossroads … secure detention facilities—Horizon Juvenile Detention Center (Horizon) and Crossroads Juvenile Detention Center …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersIndividuals with Disabilities Education Act – Federal Funding and New York
… of these programs. IDEA funds pass through the State Education Department (NYSED) and are allocated by the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actOpinion 91-52
… of New York , _____ AD2d _____, 574 NYS2d 34, involving NYC Charter provisions and regulations pertaining to …
https://www.osc.ny.gov/legal-opinions/opinion-91-52UnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services
To determine whether UnitedHealthcare sufficiently monitors outofnetwork providers who routinely bill for higherlevel Evaluation and Management services and
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… purpose of our audit was to review District financial and payroll records for the period July 1, 2015 through March 2, … … The audit was to review District financial and payroll records for the period July 1 2015 through March 2 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andCUNY Bulletin No. CU-564
… regarding the increase in the maximum annual amount for Health Care Flex Spending Account. Affected Employees … The IRS announced the maximum annual deduction amount for Health Care Flex Spending (deduction code 445) has been increased from $2550.00 to $2600.00 for the 2017 plan year. The maximum goal amount for Dependent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-564-2017-increase-maximum-annual-amount-cuny-health-care-flexOperational Training and Medical Assessments of Train Crews
… whether the Metropolitan Transportation Authority (MTA) – Staten Island Railway (SIR) established and implemented training and …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews-0Town of Haverstraw - Financial Condition (2019M-52)
… Key Recommendations Prepare a realistic budget that allows for current revenues to fund current expenditures to avoid … Establish a comprehensive fund balance policy as guideline for the level of fund balance to be maintained. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52Homeless Outreach Program at Penn Station, Grand Central, and Outlying Stations Within New York City
… within New York City and whether the MTA has met its goal in assisting homeless clients to appropriate shelters off MTA … network, serving a population of 15.3 million people in the 5,000-square-mile area fanning out from New York City … to their destinations via Penn Station or Grand Central in Manhattan. The presence of the homeless at these MTA …
https://www.osc.ny.gov/state-agencies/audits/2019/07/23/homeless-outreach-program-penn-station-grand-central-and-outlying-stations-within-new-yorkSelected Aspects of Capital Program Project Management
… leading to delays and additional costs. For instance, in one project, an omission by Transit’s design team was … with an average attendance rate as low as 52 percent on one of the projects. For one project, Transit had to issue … instead of quarterly; however, we noted gaps of up to two years between Assessments. For another missing …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementProblem Gambling Treatment Program
… even though four commercial casinos opened in New York State in 2013. Therefore, we could not determine whether … treatment programs available for those in need. Of the State’s 62 counties, 40 do not have an OASAS problem gambling … and approved providers) are reasonably accessible to all State residents regardless of their ability to pay. Other …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/problem-gambling-treatment-programDeposit Central School District - Financial Condition (2018M-204)
… and offer programs in-house when it is cost-effective to do so. District officials should examine ways to gain more …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204DiNapoli: New Yorkers’ Debt on the Rise
… they were in 2003, according to a report released today by State Comptroller Thomas P. DiNapoli. “Households across the … in relation to the average personal income level in the state. On that measure, New Yorkers have a debt ratio of 57% … the need for more robust financial education in the state and providing New Yorkers with more tools to manage …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseOpinion 97-8
… Duties (requirement that claims be certified) CLAIMS -- Certification of (necessity for in city) LOCAL LAWS -- Claims (certification requirement) SECOND CLASS CITIES LAW, §64; MUNICIPAL HOME RULE LAW, §10(l)(ii)(a)(5): A city is not required by general State …
https://www.osc.ny.gov/legal-opinions/opinion-97-8Opinion 2001-10
… certification) TOWN BOARD -- Powers and Duties (authority to require certification or verification of claims) TOWN LAW §118: Vendors are not required to submit certified or verified claims to a town unless so required by town board resolution. You …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10