Search
Opinion 2007-5
… item of equipment into another capital reserve fund is not subject to permissive referendum requirements. You ask … item of equipment into another capital reserve fund is subject to permissive referendum requirements. General … Municipal Law § 6-c [2]). The term "capital improvement" is defined to include "[a]ny physical public betterment or …
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 … The Metropolitan Transportation Authoritys MTA proposal to reduce budget gaps through 2028 by an average of $915 …
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
… disease (ESRD) who meet certain eligibility requirements get the Medicare benefits to which they are entitled, … their entitlement to Medicare and taken steps to help get them enrolled, the Medicaid program could have saved as … renal disease who meet certain eligibility requirements get the Medicare benefits to which they are entitled …
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
… the theft of $9 million from the taxpayer-funded nonprofit organization in a 20-year grand larceny and kickback scheme. … food and emergency financial assistance as well as anti-family violence programs. Met Council receives funding …
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
… to its 10-year pre-pandemic average. Property tax revenues are now expected to rise in FY 2023 by $1.5 billion from the … than expected. Budget gaps during FY 2024 through FY 2026 will average about $2.7 billion, an amount that has … is much improved since the pandemic started, there are likely to be significant fiscal challenges ahead …
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
… a year earlier. As the city reopened and progressed from Phase 1 at the beginning of June to Phase 4 at the end of July, employment grew, reaching nearly …
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
… including broadband. As shown in DiNapoli’s fiscal cliffs tracker , some of the city’s initiatives funded with SLFRF …
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
… financial literacy-related education information to DFS by Nov. 1, 2021. DFS was to post the information to its website …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-should-improve-financial-literacy-effortsSelected State Agencies’ Roles in Financial Literacy (Follow-Up)
… Objective To assess the extent of implementation of the five recommendations included in our initial audit report, Selected State Agencies’ Roles … the skills, knowledge, and tools that equip people to make individual financial decisions and actions to attain …
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
… Authority, now stand at an average of $6.4 billion, down from the $10.4 billion forecast in August. The State … which could create fiscal pressure that could be pushed down to localities. National economic policy changes may also … spending in FY 2025 (adjusted for surplus transfers), down from 1.8% in FY 2023. Overall attrition in the city’s …
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
… to Met Council. In February 2015, Solomon Ross and William Lieber , former insurance brokers for Met Council, were each …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-schneiderman-announce-sentencing-former-met-council-insurance-brokerComptroller DiNapoli Releases State Audits
… billing process and the timeliness of billing. However, bill preparation is a very time-consuming process and billing … which delays recovery of some state costs until the next bill is prepared. Auditors reviewed 21 bills for eight sites … indicate the medical services performed. United will not pay for certain procedure codes billed in combination with …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0DiNapoli: State Faces Potential Budget Gaps
… in the SFY 2016-17 Executive Budget Financial Plan. School aid is projected to increase 4.8 percent this fiscal … reserves are projected to decline to $1.4 billion by SFY 2019-20, as these monies are used for various purposes, including …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsDiNapoli: NYC Facing Larger Budget Gaps Amid Slowing Economic Growth and Rising Costs
… in FY 2027 and grow to $13.6 billion by FY 2029, based on risks including slowing economic growth, rising costs and the restructuring of the funding relationship between the federal government, … New York Citys fiscal year FY 2026 budget is balanced but the Office of the State Comptroller projects the citys budget …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-facing-larger-budget-gaps-amid-slowing-economic-growth-and-rising-costsAgencies Travel Manual
The purpose of the Travel Manual is to help agencies, employees and certain public officials understand and apply the State’s travel rules and regulations and to provide instructions regarding reimbursement for expenses while in travel status.
https://www.osc.ny.gov/files/state-agencies/travel/pdf/agencies-travel-manual-attachment.pdfXIX.2.C.1 Statewide Standard Activities – XIX. Project Costing (PCIP)
… activities for the PCIP, including their descriptions and guidance to support when each activity should be used … number of standard activities that are unique to DOT and begin with “DOT”, all other standard activities are … For questions or clarifications about the descriptions and guidance, please reach out the SFS Help Desk . Standard …
https://www.osc.ny.gov/state-agencies/chapter-xix/xix2c1-statewide-standard-activitiesAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up) (2021-F-3)
To determine the extent of implementation of the two recommendations included in our initial audit report, Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (2019-S-5).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f3.pdfMotor Vehicle Financial Security and Safety Responsibility Acts: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011 (2012-S-25)
To express an opinion on the fair presentation of the Report of Motor Vehicle Financial Security and Safety Responsibility Acts Statement
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s25.pdfMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… and available for visitors. The Division has issued two online manuals to assist cemeteries in meeting these and …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceOpinion 90-30
… This opinion represents the views of the Office of the State Comptroller at the time … §§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 mortgagee but the satisfaction of the mortgage is …
https://www.osc.ny.gov/legal-opinions/opinion-90-30