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DiNapoli Releases Analysis of 2023-24 Enacted State Budget
… The $229 billion Enacted Budget for State Fiscal Year (SFY) 2023-24 includes new recurring spending for schools, mental … included in the Enacted Budget, All Funds revenues for SFY 2023-24 are projected to be almost $9.2 billion, or 3.9%, … also include quarterly estimated payments for tax year 2023; these payments were $531.7 million in April, 33.6% …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetOpinion 88-42
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- … remedy of setoff. Setoff is a fundamental right, based on the principle that natural justice and equity require that …
https://www.osc.ny.gov/legal-opinions/opinion-88-42DiNapoli: Albany Challenged by Budgetary, Demographic Factors
… but is troubled by high poverty and a reduced tax base due to a large number of vacant and tax-exempt properties, … of property in Albany is owner-occupied, compared to 50 percent for the median city in New York. Among other … to state and local government spending and more than 50,000 state contracts, visit http://www.openbooknewyork.com/ …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsComptroller DiNapoli, A.G. Underwood and DOI Commissioner Garnett Announce Indictment of Former Non-Profit Director Anna Mendez
… New York State Comptroller Thomas P. DiNapoli, Attorney General Barbara D. Underwood and New York City Department of … and Deputy Chief Investigator John McManus. Legal Support Analyst Rachel Demma of the Public Integrity Bureau also … specifically First Deputy Inspector General/Chief Forensic Auditor Ivette Morales, with assistance of her staff and …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-ag-underwood-and-doi-commissioner-garnett-announce-indictment-former-non-profitBaldwin Union Free School District – Non-instructional Overtime (2017M-128)
… Purpose of Audit The purpose of our audit was to examine the District’s overtime for … Baldwin Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Town of Angelica – Justice Court Operations (2018M-11)
Town of Angelica Justice Court Operations 2018M11
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11English Language Learners Programs
… 2023. About the Program According to the U.S. Department of Education, there is a well-documented achievement gap … English Language Learners (ELLs)—students who, by reason of foreign birth or ancestry, speak or understand a language … enrollments are on the rise in New York, with the number of ELL students outside of New York City increasing 8% from …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsOpinion 97-1
… LAW, §§62, 66, 71: A village housing authority is eligible to participate in a workers' compensation plan of the county … unless excluded by the county's rules and regulations. To the extent costs are apportioned to plan participants on the basis of full valuation of …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 90-13
… HIGHWAYS -- Utilities (municipal sewer project connected with reconstruction of State highway) SEWERS AND SEWER … Highway Rights-of-Way (municipal sewer project connected with reconstruction of State highway) HIGHWAY LAW, §10(27): … sewer pipe for a village sewer project in conjunction with a DOT road reconstruction project. This is in reply to …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Opinion 2004-6
… LAW §57.07: A village may not permit an historical society to use an unneeded portion of a village building without … enter into a contract with the historical society pursuant to Arts and Cultural Affairs Law §57.07(2) and, as … under the contract, permit the historical society to use the unneeded space in a municipal building, without …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Town of Brant – Justice Court (2014M-180)
… April 25, 2014. Background The Town of Brant is located in Erie County and is governed by an elected five-member Town … operations. Town revenue attributable to Court operations in 2013 was $366,772. Key Findings The Justices did not … a timely manner. The Justices did not follow up on pending cases or enforce unpaid fines and fees. The Board did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Selected Management and Operations Practices – BuildSmart NY/Executive Order 88
… (EUI) by at least 20% from the baseline State fiscal year (SFY) 2010-11. On April 1, 2020, New York introduced the … to a 34% reduction in energy usage from the baseline year of SFY 2014-15. On September 20, 2022, Executive Order …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88Opinion 99-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … payments in lieu of taxes); (issuance in anticipation of State aid paid on transition assessments) -- Tax Anticipation … (issuance of revenue anticipation notes in anticipation of State aid paid on transition assessments) LOCAL FINANCE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Election Form for 25 Year Retirement Plan Section 89 (A14CO) (RS5475)
To elect to contribute under Section 89, which provides a retirement of one-half of final average salary after 35 years of creditable service, qualified members use form RS5475.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5475.pdfNassau County – Contract Approval Process (2012M-192)
… Purpose of Audit The purpose of our audit was to examine the County's internal controls over the approval of contracts equal to or greater than $50,000 for the period January 1, 2010, to March 31, 2012. Background Nassau County, located on Long …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… paid each month – documentation that supports information in the financial reports. Key Recommendations Follow the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementOpinion 93-12
… (travel expenses - where spouse accompanies school board member) PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for … member attending conference) GENERAL MUNICIPAL LAW, §77-b: A school district may not authorize the incurrence and … and all necessary tuition fees incurred in connection with attendance at a conference. Claims for these expenses …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Comptroller DiNapoli & Manhattan U.S. Attorney Announce $2.95 Million Settlement With Hospital Group For Improperly Delaying Repayment of Medicaid Funds
… than thirty tranches after February 2011, beginning in April 2011 and concluding in March 2013. The Complaint in …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-manhattan-us-attorney-announce-295-million-settlement-hospital-group-improperlyDiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… with mental health and substance abuse issues, according to an audit released today by State Comptroller Thomas P. … placement in a specialized facility may lower the risk to individuals inside and outside of the shelter system. “The … shelters where they could receive the support they need to get back on their feet and on the path to stable housing. …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthOpinion 95-6
… what portion of those fines belong to the town. Initially, we note that you indicate that the speed limits imposed by … town or suburban town in which the violation occurs , when such violation is of ... any of the provisions of title … eleven hundred eighty [maximum speed limits] only ... when involving maximum speed limits established pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-95-6