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DiNapoli Urges Changes to Protect Children Placed in Custody of Relatives or Guardians

… of Children and Family Services (OCFS) is not doing enough to ensure adequate protections are in place for children who … suitable person outside the foster care system, according to an audit released today by State Comptroller Thomas P. … “The Office of Children and Family Services needs to do more to protect children placed with relatives or …

https://www.osc.ny.gov/press/releases/2020/03/dinapoli-urges-changes-protect-children-placed-custody-relatives-or-guardians

Residents of Long-Term Care Facilities Lacking Access to Advocates

… residents of nursing homes and assisted living centers have regular and open contact with ombudsmen to resolve … in the state, housing more than 160,000 residents who have a need for ombudsman services, according to NYSOFA. … January 2019, only about 600 of the state’s LTC facilities have an assigned volunteer ombudsman, leaving the remaining …

https://www.osc.ny.gov/press/releases/2019/10/residents-long-term-care-facilities-lacking-access-advocates

Child and Dependent Care Credit

… to identify potentially inappropriate Child and Dependent Care credits (credits) processed by the Department of … paid, in whole or in part, through subsidies from the New York State Office of Children and Family Services (OCFS) or … our objective, we matched a file of tax year 2015 personal income tax returns processed by the Department to …

https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-credit

DiNapoli Urges Congress to Expand Eligibility for Savings Program for Individuals with Disabilities

… the age for the ABLE program nationally would increase the number of people who could save through the program by six …

https://www.osc.ny.gov/press/releases/2018/11/dinapoli-urges-congress-expand-eligibility-savings-program-individuals-disabilities

NY ABLE Program Helps New Yorkers With Disabilities Cover Costs

… New York State Comptroller Thomas P. DiNapoli and Dutchess … with a secure and practical way to save and invest funds without jeopardizing their eligibility for many …

https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costs

Implications for the Future – 2021 Financial Condition Report

… pandemic will heavily influence economic activity for the foreseeable future. Outbreaks of new variants, … services and other essential programs. In recent years, for example, new federal funding has helped to extend health … level until SFY 2023-24. However, total tax collections for SFY 2020-21 ended the year $6.8 billion higher than …

https://www.osc.ny.gov/reports/finance/2021-fcr/implications-future

Transparency and Accountability of Fiscal Activities in Villages (2024-MS-2)

… Summary  New York State (NYS) has 532 villages ranging in size from fewer than 50 residents with a budget of … annual budget to provide those services. Village officials in NYS should be transparent and accountable, by making … that do not file their required AFR has grown from six in 2019 to 76 in 2023, a concerning trend. We reviewed 2 the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2

State Agencies Bulletin No. 919

… changes that are required to apply the proper taxation for employees who are receiving a retroactive military … Employees Employees receiving a retroactive pay increase for military stipend Effective Date(s) August 19, 2009 … stipend payments be exempt from Social Security and Medicare taxes. Payroll Bulletin No. 914 (Change in Taxation …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipend

Opinion 92-24

… opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for designation in towns) GENERAL CONSTRUCTION LAW, §60; … a "newspaper" which satisfies the conditions precedent for designation as an "official newspaper" a publication … and ordinarily printed and distributed at least weekly for at least one year; (3) contain news, editorials and other …

https://www.osc.ny.gov/legal-opinions/opinion-92-24

Village of Herkimer – Payroll (2025M-37)

… regular salaries and wages, overtime and payments to employees for unused leave accruals or other benefits upon … accounting for $7.0 million (74 percent) of the total.  To properly control and account for these costs, Village … Village officials agreed with our recommendations and have initiated or indicated they plan to initiate corrective …

https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37

Adequacy of 2021 Budgets - Town of Bolton (S9-21-1)

… made in 2020, Town officials delayed highway improvements from 2020 to 2021 and, in relation, carried over their 2020 …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1

Adequacy of 2021 Budgets - Town of Riverhead (S9-21-13)

… governments across New York State. Some local governments have seen little to no impact on their financial operations, while others have seen more significant impacts due to reductions and/or … reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-riverhead-s9-21-13

Adequacy of 2021 Budgets - City of Rome (S9-21-3)

… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s adopted … New York State. Some local governments have seen little to no impact on their financial operations, while others have seen more significant impacts due to reductions and/or increases to their revenues and/or …

https://www.osc.ny.gov/local-government/audits/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3

Adequacy of 2021 Budgets - Town of Smithtown (S9-21-14)

… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led to some local governments having to reduce or eliminate some services and temporarily or permanently reduce staff positions. In …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-smithtown-s9-21-14

Adequacy of 2021 Budgets - City of Canandaigua (S9-21-18)

… cities, towns and villages across the State. The City of Canandaigua (City) is one of the local governments included …

https://www.osc.ny.gov/local-government/audits/city/2021/05/28/adequacy-2021-budgets-city-canandaigua-s9-21-18

Adequacy of 2021 Budgets - Steuben County (S9-21-19)

… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the County’s adopted … New York State. Some local governments have seen little to no impact on their financial operations, while others have seen more significant impacts due to reductions and/or increases to their revenues and/or …

https://www.osc.ny.gov/local-government/audits/county/2021/05/28/adequacy-2021-budgets-steuben-county-s9-21-19

Adequacy of 2021 Budgets - City of Norwich (S9-21-16)

… report - pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s adopted … New York State. Some local governments have seen little to no impact on their financial operations, while others have seen more significant impacts due to reductions and/or increases to their revenues and/or …

https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-norwich-s9-21-16

Adequacy of 2021 Budgets - Village of Ossining (S9-21-17)

… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Village’s adopted … New York State. Some local governments have seen little to no impact on their financial operations, while others have seen more significant impacts due to reductions and/or increases to their revenues and/or …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-village-ossining-s9-21-17

Adequacy of 2021 Budgets - Town of Herkimer (S9-21-4)

… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted … New York State. Some local governments have seen little to no impact on their financial operations, while others have seen more significant impacts due to reductions and/or increases to their revenues and/or …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-town-herkimer-s9-21-4

Adequacy of 2021 Budgets - Genesee County (S9-21-7)

… budgeted estimates for revenues and expenditures against actual results, and modify their budgetary estimates … officials should carefully monitor their budgeted to actual revenues and expenditures and make amendments to the …

https://www.osc.ny.gov/local-government/audits/county/2021/05/14/adequacy-2021-budgets-genesee-county-s9-21-7