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Opinion 2007-5
… Fund Transfers (referendum requirements for transfer from capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve Fund … monies from a capital reserve established for a specific improvement or specific item of equipment into another … by counties that operated under an alternative or optional form of government on September 1, 1945; and (3) issuances of …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5DiNapoli: MTA Budget Gaps Driven By Fare Revenue Drop
… The Metropolitan Transportation Authority’s (MTA) proposal to reduce budget gaps through 2028 by an average of $915 … million annually by paying down debt raises questions on how it will find additional savings and revenue to fund … to revenue over time and provide a comparison of revenue against other transit systems. The report found that when …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-mta-budget-gaps-driven-fare-revenue-dropDiNapoli: State Missing Out on Millions in Medicare Payments for Kidney Patients
… saved the Medicaid program as much as $146 million over a six-year period if it had helped Medicaid patients with end … disease (ESRD) who meet certain eligibility requirements get the Medicare benefits to which they are entitled, … in applying for Medicare; Follow up with recipients who do not apply for Medicare by implementing a process that …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-state-missing-out-millions-medicare-payments-kidney-patientsComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by Former Met Council CFO in $9M Kickback Scheme
… Rapfogel and Joseph Ross, previously pleaded guilty in the case. Further information on the case is available here . “Herb Friedman abused his position … residents,” Attorney General Schneiderman said. “As this case has shown as much as any other, those who rip off …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-met-council-cfo-9m-kickbackDiNapoli: Federal Aid, Increasing Tax Revenues and Savings Boost New York City's Surplus
… due to federal aid, better-than-projected tax revenues, and planned savings, according to a report released today by … The surplus could reach at least $4.5 billion if revenue and spending remain on their current tracks, according to … optimistic spending projections for overtime, Carter case spending (involving students with disabilities) and …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-federal-aid-increasing-tax-revenues-and-savings-boost-new-york-citys-surplusDiNapoli: NYC Retail Sector Battered by Pandemic
… sellers booming, according to a report released today by State Comptroller Thomas P. DiNapoli. “2020 was a bleak … to help these stores survive into next year and beyond.” In 2019, the city’s retail sector had 32,600 businesses that … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-retail-sector-battered-pandemicDiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… uncertainties, according to a report released today by State Comptroller Thomas P. DiNapoli. “New York City acted … of funds as of March 2022. Many of the largest cities (six out of 10) chose to allocate more than 80% of their funds … of the largest cities are expected to continue to rely on funds allocated to revenue replacement to provide …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recoveryDiNapoli: State Should Improve Financial Literacy Efforts
… tools to manage their personal finances can help people be in a better position to weather both good times and bad,” … prevent personal financial crises among all generations. In a 2018 survey, the Financial Industry Regulatory Authority found that in New York: 28% of credit card holders made only the minimum …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-should-improve-financial-literacy-effortsSelected State Agencies’ Roles in Financial Literacy (Follow-Up)
… In recent decades, financial literacy has emerged as a key education initiative at both the federal and state … to make financial decisions that support their well-being, many Americans remain unprepared for financial emergencies—a … agencies’ roles in financial literacy offerings, including how they identify and reach out to the most critical and …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-followDiNapoli: NYC Finances Stabilizing With Drop in Costs for Asylum Seekers and Resilient Tax Revenue
… for asylum seekers and strong revenue, largely from growth in business and property tax collections. But potential … report on the city’s November financial plan modification released today by State Comptroller Thomas P. DiNapoli. “A … In November, the city also introduced the fiscal year (FY) 2025 Savings Program, consisting entirely of savings from …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-nyc-finances-stabilizing-drop-costs-asylum-seekers-and-resilient-tax-revenueDiNapoli & Schneiderman Announce Sentencing of Former MET Council Insurance Broker
… York State Comptroller DiNapoli, as part of the Joint Task Force on Public Integrity. Attorney General Schneiderman and …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-schneiderman-announce-sentencing-former-met-council-insurance-brokerAssessable Expenses of Administering the Motor Vehicle Financial Security Act and Motor Vehicle Safety Responsibility Act for the Four State Fiscal Years Ended March 31, 2018 (2019-M-1)
To ascertain the total expenses that the Department incurs in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the four State Fiscal Years ended March 31, 2018.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19m1.pdfXIX.2.C.1 Statewide Standard Activities – XIX. Project Costing (PCIP)
… should not be used by other agencies. OTHER, PRIVT PAVE_NY DOT Pave NY Local Programs This activity is intended to be used by DOT …
https://www.osc.ny.gov/state-agencies/chapter-xix/xix2c1-statewide-standard-activitiesThe Child School – Compliance With the Reimbursable Cost Manual (2012-S-67)
To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) of The Child School (School) were calculated properly, documented adequately, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (Manual).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s67.pdfMotor Vehicle Financial Security and Safety Responsibility Acts: Assessable Expenses for the Fiscal Year Ended March 31, 2014 (2015-S-7), 90-Day Response
The purpose of this performance audit was to determine whether the Department of Motor Vehicles (Department) has adequate procedures in place to accurately repo
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15s7-response_0.pdfMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… maintenance, and preservation of burial grounds for all not-for-profit cemetery corporations (cemeteries) in New York State. As authorized by Article 15 of the Not-for-Profit Corporation Law (Law), and under the supervision …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceOpinion 90-30
… §§8017, 8021; SOCIAL SERVICES LAW, §106-a: A county clerk is entitled to a fee for recording a satisfaction of mortgage where the county department of social services is the … is entitled to the fees prescribed therefor (CPLR, §8021) where the instrument is offered for recording by the …
https://www.osc.ny.gov/legal-opinions/opinion-90-30State Comptroller DiNapoli Releases Municipal Audits
… pleaded guilty in Columbia County Court to falsifying business records in the first degree and was sentenced in …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Shift in MTA's Paratransit Program Generates Cost Savings
… services for people with disabilities have declined in recent years, in part due to the MTA’s move to alternative transit services … service complaints, and explain to its board and the public how it will maintain and improve the services it …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-shift-mtas-paratransit-program-generates-cost-savingsDiNapoli: NYC’s Restaurant, Retail and Recreation Sectors Continue to Struggle During Pandemic
… and improve results and ensure the efficient use of funds. Report New York City Restaurant, Retail and Recreation …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nycs-restaurant-retail-and-recreation-sectors-continue-struggle-during-pandemic