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Comptroller DiNapoli Releases Municipal Audits
… , Essex Fire District #2 , Lockport Public Library , Port Washington Fire Department , Roosevelt Fire District , … who also signed the disbursement checks to pay the claims. Port Washington Fire Department – Budgeting (Nassau County) … Authority Essex Fire District 2 Lockport Public Library Port Washington Fire Dept Roosevelt Fire District Town of …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-auditsComplaint Processing (Follow-Up)
… (Report 2020-N-9 ). About the Program The New York City Civilian Complaint Review Board (CCRB) receives, … mediates, hears, makes findings, and recommends action on civilian complaints filed against members of the New York … of bias-based policing and racial profiling. Once a civilian complaint is filed, investigators gather documentary …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/complaint-processing-followAppropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up)
… Appropriateness of Medicaid Eligibility Determined by the New York State of Health System (Report 2014-S-4 ). Background The Department … the Affordable Care Act in 2010, the State developed the New York State of Health (NYSOH) as a new online marketplace … Appropriateness of Medicaid Eligibility Determined by the New York State of Health System …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/appropriateness-medicaid-eligibility-determined-new-york-state-health-system-followFood Metrics Implementation
… (OGS) is properly tracking and reporting New York State food purchases in compliance with the State Finance Law. This … sustainability of local farms by tracking how State agency food dollars are spent and identifying opportunities for … to assist State agencies with the procurement of New York food products in part by providing information to decision …
https://www.osc.ny.gov/state-agencies/audits/2017/09/18/food-metrics-implementationPublic School Safety – Incident Reporting and Unauthorized Student Departures
… Purpose To determine whether New York City Department of Education (DoE) officials accurately recorded and reported violent and disruptive incidents to the State … period July 1, 2011 to October 17, 2014. Background The New York City Department of Education (DoE) is the largest …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresSelected Aspects of Subway Station Safety (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Selected Aspects of Subway … is responsible for providing public transportation in New York City, carrying an average of 5.4 million … daily inspections for the top 25 slips, trips, and falls in subway stations. During the inspections, supervisors are …
https://www.osc.ny.gov/state-agencies/audits/2020/02/20/selected-aspects-subway-station-safety-followOversight of Adult Protective Services Programs (Follow-Up)
… in our initial audit report, Oversight of Adult Protective Services Programs ( 2020-S-2 ). About the Program In New York State, the Office of Children and Family Services (OCFS) administers the Adult Protective Services (APS) – a program of State-mandated services for …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/oversight-adult-protective-services-programs-followOversight of School Safety Planning Requirements
… Program Incidents like the February 2018 school shooting in Parkland, Florida highlight the need for schools to remain … safety plans as part of the Safe Schools Against Violence in Education (SAVE) Act. Among its key provisions, the SAVE … Plans to the State Police annually. Their efforts resulted in 99 percent of required plans being submitted to the State …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsDiNapoli Releases Report on Tax Check-Off Donations
… eligible to receive contributions saw a slight decline in total donations, as well as in the number of contributions, in the 2019-20 state fiscal year (SFY), according to a report … eligible to receive contributions saw a slight decline in total donations as well as in the number of contributions …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-releases-report-tax-check-off-donationsPublic Health – 2021 Financial Condition Report
… Enhanced Federal Funding Helps Lower State and Local Medicaid Spending; Overall Spending Decreases Slightly Enhanced … incomes at or below 200 percent of poverty level. Spending on the Essential Plan increased by $696 million (17.8 … Provides overview of Medicaid enrollment and spending and information on growth of …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-healthState Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Belfast Central School District , Onondaga-Cortland-Madison Board of Cooperative Educational Services , Sherman Central School District , Southwestern Central School District and the Warsaw Central School …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1DiNapoli Announces $1.2 Billion in New Commitments to State Pension Fund's Emerging Manager Program
… New York State Comptroller Thomas P. DiNapoli announced today that the New York State Common Retirement Fund (Fund) has committed an … commitment to Leading Edge Investment Advisors for a new small capitalization equity investment platform. The Fund … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-12-billion-new-commitments-state-pension-funds-emerging-manager-programState Comptroller DiNapoli Releases Municipal & School Audits
… following local government and school audits were issued. East Aurora Union Free School District – Procurement (Erie … the last five years for 43 professional service contracts (91% of contracts audited) totaling $1.8 million and did not …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… Exemptions (Westchester County) The Assessor granted four woodland exemptions for rented agricultural parcels with $40,028 in assessed value that did not meet the woodland eligibility requirement. In addition, the assessor …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYC Health + Hospitals Struggles With Temporary Staffing Costs
… staffing pressures, particularly a shortage of staff nurses, in NYC Health + Hospitals (H+H) facilities, leading to an increased reliance on temporary nurses and higher staffing costs. Between February 2020 and … staffing at H+H grew by 83% to offset the loss of staff nurses while managing demand for its services. It resulted in …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-health-hospitals-struggles-temporary-staffing-costsOpinion 90-34
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients … 293 of the Laws of 1988, provide that except as provided in a "special law", foreign fire insurance tax moneys must be … (Insurance Law, §§9104[a][1]-[3], 9105[d][2][B]-[D]). In a multi-company fire department, the treasurer or fiscal …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 98-20
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads … reasonably related to the functions to be performed and is in the best interest of the fire district. You ask whether a … If so, you ask whether a board of fire commissioners, in its discretion, may provide that newly-appointed members …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 91-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … accounts payable and contractual obligations for purposes of termination of a public authority) PUBLIC AUTHORITIES LAW, … Whether the term liabilities as used in section 2828 of the Public Authorities Law relative to termination of …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Opinion 2002-14
… p 46, supra ; see also, e.g., Hammond Lane v Village of Potsdam , 176 AD2d 1038, 575 NYS2d 187; Reynolds v Village of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… or decreased the resources available for spending in the near future. A fund’s basis of accounting is inseparably tied … financial resources only to the extent that they reflect near-term inflows or outflows of cash. Under the modified … and disbursements relative to underlying economic events near the end of a fiscal period. The cash basis of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focus