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Public Safety – 2023 Financial Condition Report
… major crime categories, property crimes (Burglary, Larceny and Motor Vehicle Theft), accounted for the majority of the … year. Two of the four violent crime categories declined (Murder and Rape) while instances of Robbery and Aggravated Assault …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safetyPublic Safety – 2022 Financial Condition Report
… — 10.9 percent in 2021 after the greatest crime percentage hike in 2020 of 54.1 percent). Despite the overall uptick in …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyMedicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Follow-Up)
… Medicaid’s established service limits (such as one clinic that billed 41 dental exams for one recipient over three years when the … in place to prevent duplicate claims (such as when a clinic and individual practitioner both bill Medicaid for the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessDynamic Center Inc. – Compliance With the Reimbursable Cost Manual
… special education provider located in Florida, New York. Dynamic provides preschool Special Education …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/dynamic-center-inc-compliance-reimbursable-cost-manualAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021
… in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the three State Fiscal Years … in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleSelected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… Objectives To determine whether the Port Authority of New York and New Jersey (PANYNJ) collected … was created to promote and protect the commerce of the Port District – a region within approximately a 25-mile radius of the Statue of Liberty – and to undertake port and regional improvements not likely to be financed by …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-andOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities
… industrial, and academic uses. Radioactive materials can be used for diagnostic and therapeutic purposes, to test … sources. However, high amounts of radiation exposure can cause serious bodily harm. The Department is responsible … the quality of the Department’s licensing program, which can have a direct bearing on public health and safety, as …
https://www.osc.ny.gov/state-agencies/audits/2021/09/23/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Follow-Up)
… Additionally, the provider's National Provider Identifier (NPI) must be included on Medicaid claims. The objective of … federal and State regulations that require an appropriate NPI for OPRA health care providers. The audit covered the … Officials are given 30 days after the issuance of this report to provide information on any actions planned to …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/improper-medicaid-payments-claims-not-compliance-ordering-prescribing-referring-andWindsor Central School District – Fuel Controls (2022M-133)
… policies and procedures. As a result, 18,369 gallons of fuel costing approximately $38,300 are not accounted for. … Without adequate controls over fuel, the District’s risk of loss, theft and leaks is increased and could go …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Serven Volunteer Fire Company – Board Oversight (2024M-97)
… (Hose Company), was arrested on charges of grand larceny for allegedly stealing from the Hose Company. In July 2024, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97DiNapoli: State Agency Overtime Costs Decreased 11.6% in 2023, First Decline Since 2016
… decrease was led by declines in overtime hours at three of the five agencies that are historically the largest … the COVID-19 pandemic and an overall increase in the size of the state workforce for the first time since 2019, growing … to continue its efforts to attract and retain a range of diverse employees, especially in the context of a …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-agency-overtime-costs-decreased-116-2023-first-decline-2016XIV.14.E Recording General Capital Assets – XIV. Special Procedures
… A renovation is a project performed on an already existing component while an improvement is the addition of a new component where one did not previously exist. Renovations … when 75% or more of the estimated useful life of the component has expired It extends the useful life of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsLocal Sales Tax Collections Grew Over 12 Percent in the Second Quarter of 2022
Local government sales tax collections in New York State totaled over $5.5 billion in the second quarter of 2022, an increase of 12.2 percent, or nearly $604 million, compared to the same quarter last year. April and May collections grew by 15.7 percent and 16.7 percent, respectively, while June inc
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-grew-over-12-percent-in-second-quarter-of-2022.pdfFiscal Stress Monitoring System - School Districts: Fiscal Year 2020-21 Results
This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2020-21, which ended on June 30, 2021. Fewer school districts were scored in fiscal stress in this year, but the COViD-19 pandemic and the local, State and federal responses to it had a negative
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-school-districts-fiscal-year-2020-21-results.pdfDiNapoli Calls for State Procurement Reform
… New York State Comptroller Thomas P. DiNapoli today proposed changes to the state’s procurement practices … New York State Comptroller Thomas P DiNapoli today proposed changes to the states procurement practices in …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-calls-state-procurement-reformOpinion 91-10
… -- Powers and Duties (tort liability in connection with park district) PARK DISTRICTS -- Establishment (pursuant to Laws of 1924, ch … 574 (MCKINNEY'S UNCONSOLIDATED LAWS, §§1471-1493): A park district established pursuant to the provisions of … the powers and duties of the town board in relation to a park district which authorizes the establishment of park …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Opinion 89-15
… that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Contracts (must specify … for negligence of firemen and property damage) FIRE PROTECTION DISTRICTS -- Contracts (with village) … a call for assistance to a fire protection district is a charge against and paid by the fire protection district. …
https://www.osc.ny.gov/legal-opinions/opinion-89-15Opinion 92-56
… business without regard to actual mileage traveled (26 Opns St Comp, 1970, p 267; cf . General Municipal Law, … of Union Free School District No. 3 of the Town of Huntington , v Associated Teachers of Huntington , 30 NY2d 122, 331 NYS2d 17; County of Onondaga v …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Opinion 92-13
… of town offices from two to four years) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1),(d)(3), 20(3); TOWN LAW, §§24, 24-a: A single … for separate city departments ( Petition of Mitrione , 14 AD2d 716, 219 NYS2d 866) and provided both for …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 94-6
… direct or indirect in any contract or proposed contract for materials or services to be furnished or used in … (cf. General Municipal Law, §800[3], defining "interest" for purposes of General Municipal Law, article 18) or a …
https://www.osc.ny.gov/legal-opinions/opinion-94-6