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Reporting of Community-Based Services Under the Transformation Reinvestment Plan (Follow-Up)
… Objective To assess the extent of implementation of the three … (Report 2021-S-15 ). About the Program OMH’s mission is to promote the mental health of all New Yorkers, with a … local governments and non-profit agencies. OMH has sought to reduce the capacity at its inpatient facilities and …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/reporting-community-based-services-under-transformation-reinvestment-plan-followOversight of New York State Forest Tax Programs (Follow-Up)
… the time. According to New York statewide parcel data, 795 properties, totaling 260,669 acres, remain committed … and actions taken by the Department to monitor those properties through July 2021. The audit found monitoring and … resource of major importance and that only eligible properties receive local tax exemptions. Additionally, while …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followMainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting (Follow-Up)
… extent of implementation of the seven recommendations made in our initial audit report, Mainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting ( 2014-S-55 ). Background The … Medicaid managed care premium rates, which are based, in part, on the allowable administrative costs of managed …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/mainstream-managed-care-organizations-administrative-costs-used-premium-rate-setting-followUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… Association of the State of New York (FASNY). FFI is generated from a tax imposed on the premiums of fire … totaled $610,848 for the audit period. Buffalo paid $26,180 in FFI tax money during our audit period to a … and structure of the FFI tax program to determine if it is operating as intended. Officials should ensure that all …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5City of Mechanicville – Financial Oversight (2025M-78)
… [read complete report – pdf] Audit Objective Did the City of Mechanicville (City) Mayor and officials provide adequate oversight of financial operations? Audit Period January 1, 2022 – … including the Finance Department. The Commissioner of Finance (Commissioner) is responsible for keeping proper …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78State Comptroller DiNapoli Releases Municipal & School Audits
… was not provided to all employees or any board members. Of the 120 total individuals tested (115 selected employees … not available for the district’s use Eastern Suffolk Board of Cooperative Educational Services – Information Technology … and properly audited prior to payment, certain purchases of goods and services auditors reviewed lacked necessary …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School & Municipal Audits
… before board audit. Village of Stamford – Pool Capital Project Planning and Monitoring (Delaware County) The board … did not transparently plan or sufficiently monitor the project. As a result, total costs exceeded grant revenues by … in the village’s general fund. The board did not prepare a project budget or ensure that a separate capital projects …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsDiNapoli: State Pension Fund Calls on Companies to Address Climate Risk, Transition to Cleaner Operations
… five major U.S. companies, including Domino’s Pizza Inc., to set targets to reduce their greenhouse gas emissions (GHG), adopt new … trustee of the Fund, announced today. In response to the agreements, the Fund withdrew the shareholder … with five major US companies including Dominos Pizza Inc to set targets to reduce their greenhouse gas emissions GHG …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-state-pension-fund-calls-companies-address-climate-risk-transition-cleaner-operationsState Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Franklin Square Public Library , Village of Hobart , Town of … their money is being spent appropriately and effectively." Franklin Square Public Library – Claims Audit (Nassau County) … today announced his office completed audits of the Franklin Square Public Library Village of Hobart Town of …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Announces Municipal Audits
… and expense of printing. Town of Lyons – Real Property Tax Exemptions Administration (Wayne County) The assessor granted a total of 633 non-New York State School Tax Relief Program property tax exemptions for non-municipal owned property on the 2017 …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Farmersville – Justice Court Operations (Cattaraugus … and accountabilities were not consistently prepared. Town of Farmersville – Town Clerk (Cattaraugus County) Auditors … were not deposited in a timely manner as required. Town of Hunter – Information Technology (Greene County) The board …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-1NYS Comptroller DiNapoli Announces Coal Investments Under Review
… from mining thermal coal – coal that is burned in power plants to produce electricity either directly for industries …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewCUNY Bulletin No. CU-703
… Data). Enter the NYS EMPLID in the Empl ID field of dialog box and click Search. The employee's General Deduction Data … Routine - Select Flat Amount from the drop down box. Enter the individual deduction amount to be deducted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-703-new-retirement-arrears-deduction-codes-members-new-yorkComptroller DiNapoli Releases School Audits
… District – Payroll (Dutchess County) Auditors found 11 retirees received payments they were not eligible for … in the health insurance program. In addition, five retirees received Medicare Part B reimbursements totaling … did not provide sufficient oversight to ensure that retirees’ health insurance contributions were properly …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-school-auditsGreenburgh Paramedic Supervisor Accused of Forging Certifications, Keeping Student Fees
… to his alleged forgery of 22 medical certification cards and unlawful retention of certification fees. … pocketing the required fee and crafting fake certification cards. He allegedly not only victimized the national … kept the fees for himself and forged the HSI certification cards, according to the complaint. The losses to HSI …
https://www.osc.ny.gov/press/releases/2026/05/greenburgh-paramedic-supervisor-accused-forging-certifications-keeping-student-feesDiNapoli: NYC Executive Budget Currently Balanced, But Risks Threaten Long-Term Fiscal Stability
… and public health measures in FY 2027. However, much of this funding will have to be renegotiated next year. The city’s use of one-time actions could worsen its structural budget gap if … years. These actions include a $1.2 billion write-down of a prior year labor reserve that will be used to fund a …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-nyc-executive-budget-currently-balanced-risks-threaten-long-term-fiscal-stabilityDiNapoli: Technology Changing How Local Governments Serve Residents
… Local governments across New York state are turning to new technologies to save money, communicate with residents and allow taxpayers to make payments, according to a report released today by … Local governments across New York state are turning to new technologies to save money communicate with residents …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsOpinion 90-22
… SUPPLY AND DISTRIBUTION -- Public Water Systems (necessity to pay interest on consumer deposits) MUNICIPAL FUNDS -- … water utility is not required by Public Service Law, §117 to pay interest on consumer deposits at the rate fixed by the … Commission. If the municipality in its discretion decides to invest these moneys, the interest earned must be credited …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Opinion 92-20
… which runs the fair. You ask whether a town may impose a license fee on concerts which take place during the running … the town. Pursuant to section 136, a town has the power to license, among other activities, "... the giving of … relative to a local government's authority to regulate or license occupations or businesses by local law). Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
… SERVICES -- Fees (imposition of fees for services of an emergency rescue and first aid squad) LOCAL LAWS -- Fees (for services of emergency rescue and first aid squad) -- Pre-emption (fees for services of emergency rescue and first aid squad) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-94-7