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City of Hornell – Business Improvement District (2018M-38)
… Business Improvement District (BID) to ensure it operated in accordance with the BID Plan (Plan). Key Findings The … the Council cannot evaluate the BID’s effectiveness in achieving program goals or ensure the appropriate use of … management association (Association). Monitor the manner in which the Association used BID funds, resulting in …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Administration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… The audit found sampled clients were program-eligible and were referred to the program via the proper authorities … three apartments had significantly damaged ceilings/walls, two did not have smoke/carbon monoxide detectors installed, and one had a severe bedbug problem. We also identified $697,938 …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followTravel and Conference Expense Management – Travel and Conference Expense Management
… of this guide is to provide you with an overview of key elements that you should consider when developing or …
https://www.osc.ny.gov/local-government/publications/travel-conference-expenseDiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… Valley Central School District saved more than $300,000 in special education costs over a two-year period, according … costs,” said DiNapoli. “By delivering these classes in-house, district officials have ensured tax dollars are being spent in a prudent and economical manner.” After the …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationDiNapoli Report Looks at Foreclosure Impact on Local Governments
… foreclosure has drawn out the process, increasing costs for individuals and municipalities. This is particularly …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-report-looks-foreclosure-impact-local-governmentsOpinion 90-9
… cash surplus or unanticipated revenues within a fund or by borrowing pursuant to the local finance law. …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 94-1
… COUNTY LAW, §267; MUNICIPAL HOME RULE LAW, §10(1): A county is not authorized to chargeback to a county sewer … of the salaries of county employees who perform services for the administration and operation of a county sewer … allowance for services rendered by salaried town employees when such services are necessary to or occasioned by reason …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 95-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … Law. At the outset, we note that it is the policy of this Office to render opinions involving issues arising under the … payment to principal and interest on that indebtedness (NY Const, art VIII, §3; Town Law, §§ 202, 231; see Belinson v …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Opinion 90-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … LAW, §27-0925; MUNICIPAL HOME RULE LAW, §10(1)(i): Where a town imposes an assessment on the gross receipts of a … for public purposes ( Comereski v City of Elmira , 308 NY 248). Towns are authorized to develop playgrounds for the …
https://www.osc.ny.gov/legal-opinions/opinion-90-1DiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… $300. The uptick is projected to generate a record $4.9 billion in sales and other tourism-related tax revenue for … Their numbers grew to 11.6 million in 2023, an increase of 23.4% over the previous year, but down 14.1% from 2019. … City, was topped by the United Kingdom in 2023 with $1.9 billion or 9% of international tourist spending in the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destinationDiNapoli: Local Sales Tax Collections Up 1.6% in First Quarter
… billion in the first calendar quarter (January-March) of 2024, an increase of 1.6%, or $87.3 million, compared to the same quarter last year, the lowest rate of growth since the first quarter in 2021, according to … Strong Again in New York City In the first quarter of 2024, New York City saw a 3.2%, or $79.4 million, increase in …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-local-sales-tax-collections-16-first-quarterOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Follow-Up)
… academic uses. Radioactive materials can be used safely for diagnostic and therapeutic purposes, to test new drugs, … or death by damaging bodily systems. DOH is responsible for the supervision and regulation of radiation and … The audit covered licensing and inspection records for the period from January 1, 2017 through February 28, 2020 …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andDiNapoli Analyzes Post-Pandemic Tourism Across NYS
… 31% from two years prior. People from New Jersey account for 60% of these visitors. International Travelers Still … has reclaimed its distinction as the top U.S. destination for travelers from overseas, with more international visitors …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysTown of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… report – pdf] [read complete 2021 report – pdf] Purpose of Audit The purpose of our review was to assess the Town of Otselic’s (Town’s) progress, as of May 2024, in …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fNassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… Measures Division (Division) completed required testing of all weighing and measuring devices used to price goods and … were maintained. Key Findings The Assistant Director of Weights and Measures (Assistant Director) did not complete all required testing of weighing and measuring devices or maintain complete …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Investigation of Housing Discrimination Complaints
… At the time of our request, DHR officials could not account for 82 of 120 (68%) sampled complaints. Subsequently, … officials located 40 complaints but still could not account for 42 complaints. 11 of 25 (44%) sampled complaints …
https://www.osc.ny.gov/state-agencies/audits/2024/10/15/investigation-housing-discrimination-complaintsDiNapoli: Neighborhood Banks Helping Stabilize, Revitalize City Communities
… in the South Bronx, to highlight the importance of Banking Development Districts (BDDs). The Comptroller's Office has … spend their money, shouldn't have to travel outside the community to cash a check, open a savings account, or apply … a loan," DiNapoli said. "The state's Banking Development District program helps open bank branches that provide …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-neighborhood-banks-helping-stabilize-revitalize-city-communitiesTown of Shelby – Supervisor’s Financial Responsibilities Audit Follow-Up (2021M-121-F)
… report – pdf] [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Shelby’s (Town’s) progress, as of May 2024, in …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/09/13/town-shelby-supervisors-financial-responsibilities-audit-follow-2021m-121Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up)
… the Program The Department of Health (DOH) administers New York’s Medicaid program. The Medicaid program reimburses …
https://www.osc.ny.gov/state-agencies/audits/2025/03/12/improper-medicaid-payments-outpatient-services-billed-inpatient-claims-followState Fiscal Year 2021-2022 Report on Preschool Special Education
The State Education Department (SED) oversees special education programs in New York State that provide services to students with a disability between the ages of 3 and 21. While most school-age students with a disability in New York receive their educational services from public school ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2021-2022.pdf