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Cost-Saving Ideas: Capital Planning for Local Governments and School Districts
… To effectively manage your local government’s capital assets, … of Capital Planning Multiyear capital plans allow you to: Document procedures to help guide management in decision making; Establish …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsDiNapoli: Investors Expand Corporate Disclosure of Political Spending
… 0 12 PG&E Corporation Sempra Energy Safeway Inc. Reynolds American Inc. R. R. Donnelley & Sons Company CSX Corporation …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spendingComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … policies and procedures that provide guidance as to when items must be competitively bid and when written or … quotes should be obtained for purchases not required to be bid. Town officials review and update these policies …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0CUNY Bulletin No. CU-478
… to the taxation of imputed income for a non-employee same-sex spouse’s health coverage and of the potential tax impact … State. Affected Employees Employees who covered their same-sex spouse in the New York State Health Insurance Plan … State no longer considers the value of a non-employee same-sex spouse's health coverage to be taxable as imputed income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-478-changes-taxation-imputed-incomeDiNapoli Audit: State Oversight of Animal Shelters Found to Be Adequate, But Better Safeguards Needed Before Dogs Are Euthanized
… provided appropriate food, water and care, and tended to any injured animals. A review of disposition records and …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-audit-state-oversight-animal-shelters-found-be-adequate-better-safeguards-needed-dogs-areOpinion 97-4
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … fire insurance tax moneys, except as otherwise provided in any special law. Therefore, when an exempt firemen's … family member renders a firefighter "indigent" within the meaning and intent of the special act, the benevolent …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Assertive Community Treatment Program
… Purpose To determine whether the Office of Mental Health (Office) is effectively overseeing the … serious mental illness; to support children and families in their social and emotional development and in the early identification and treatment of children’s …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programOpinion 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-2001-10Oversight of Drug Disposal
… disposal practices, such as flushing and garbage disposal, have led to the contamination of environmental resources. … and are thus responsible for ensuring that any unused, expired, or otherwise unwanted drugs are properly … centers and OASAS-certified providers (Providers) have met the regulatory requirements for collecting and …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalOpinion 88-63
… Act, all civil defense expenditures of a county are, with certain exceptions not here applicable, general county … to organize, equip and train auxiliary police rests with the county. Therefore, all expenses associated with these activities are general county charges (McKinney's …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Mission Statement and Performance Measures
… to develop a mission statement and performance measures for evaluating their operations. For the fiscal year ended March 31, 2013 the Authority … The Authority did not meet its targeted performance level for customer satisfaction for 20 percent of its customers, …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresDiNapoli: State Paid $14.5 Billion for Medicaid Home Care Services That Lacked Verification
… Billions of dollars have been spent on Medicaid home care services for New … care claims reflecting 400,557 services (89%) that did not have a matching electronic visit verification record. $11.6 … when the patient was hospitalized and home visits should have been suspended. DOH said the Medicaid claims processing …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-paid-145-billion-medicaid-home-care-services-lacked-verificationPublic Authorities
… created to further public interests. They develop, operate and maintain some of New York's most critical infrastructure including roads, bridges, mass transit and schools. In addition, these entities are used to fund or support local government infrastructure, such as water and sewer projects, civic facilities projects, and economic …
https://www.osc.ny.gov/public-authoritiesMedicaid Program – Overpayments for Medicare Part C Claims
… Objective To determine whether Medicaid made improper payments on … reimburse health care providers for services rendered to enrollees. Many Medicaid recipients are enrolled in these …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/medicaid-program-overpayments-medicare-part-c-claimsComptroller DiNapoli Releases School Audits
… Financial Condition (Chautauqua County) District officials have not identified opportunities to reduce student … District – Budgeting (Otsego County) District officials have accumulated excessive fund balances and not adequately … financial condition to the taxpayers. As a result, they have withheld significant funds from productive use and …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… at nearly $55,000. The district did not ensure compliance with its board-adopted vehicle use policy and as a result had … addition, the claims auditing process was not consistent with town law. … New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1684
… Purpose To notify agencies of a new form AC3440 Request for Payroll Check Stop Payment to be used to stop and reissue New York State payroll checks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1684-new-form-stop-and-reissue-new-york-state-payroll-checkDisaster Recovery Planning
… Technology (IT) Transformation to consolidate and merge State agencies’ operations and streamline services. ITS …
https://www.osc.ny.gov/state-agencies/audits/2017/12/06/disaster-recovery-planningUnified Court System Bulletin No. UCS-153
… Purpose To explain processing of the 2009 Prepaid Legal Service … Therefore, the value of this benefit will be added to the employee’s earnings and reflected on the 2009 W-2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-153-prepaid-legal-service-benefit-unified-court-system-ucsComptroller DiNapoli Releases School Audits
… today announced the following school district audits have been issued. Buffalo City School District – Charter … services been appropriately claimed, the district could have realized revenues totaling $12,502. Camden Central … advertising for competitive bids, district officials could have saved over $21,000 by purchasing milk through a …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-audits