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DiNapoli Announces Latest Fiscal Stress Scores
… with fiscal years ending on Dec. 31, 2017. In New York, all counties and towns, 44 cities and 10 villages … and Watervliet; and the towns of German Flatts, Oyster Bay and Parish have received the highest designation … that examines fiscal stress trends, DiNapoli noted Long Island and the Mid-Hudson Valley had the largest percentages …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresMedicaid Program – Improper Episodic Payments to Home Health Providers
… (Department) implemented the new Episodic Payment System (EPS) to reimburse Certified Home Health Agencies (CHHA) for … such as hospitals or rehabilitative centers. The EPS is based on 60-day episodes of care. CHHAs can be paid … through December 31, 2015, Medicaid made $1.2 billion in EPS payments. Key Findings Auditors identified about $16.6 …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersState Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… still too many communities struggling with chronic budget strain," said DiNapoli. "Looking to the future, local …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresOpinion 2001-6
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (purchase of personal … machine and refrigerator for fire department use) INSURANCE LAW §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax monies to purchase a personal computer, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6DiNapoli: NYC Metro Transportation Costs Rose 56% Over Past Decade, Slower Than Other Major Areas
… P. DiNapoli. Transportation made up the second largest cost for New Yorkers, behind housing, at 14% of household … include vehicle purchases, leases, maintenance, gasoline, insurance, and a range of other public and non-public … gas, insurance and maintenance. Among city households without any vehicles, more than half used public …
https://www.osc.ny.gov/press/releases/2024/09/draft-dinapoli-nyc-metro-transportation-costs-grew-slower-other-major-cities-still-rose-29-percentOpinion 97-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax moneys to make reasonable expenditures to …
https://www.osc.ny.gov/legal-opinions/opinion-97-20State Comptroller DiNapoli Releases Municipal Audits
… Town of Coventry – Town Clerk/Tax Collector (Chenango County) The clerk did not record, deposit, remit or report … The clerk did not accurately record all real property tax collections and deposited some collections and … Law Section 123. Town of Morehouse – Records and Reports (Hamilton County) The supervisor did not maintain the town’s …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Report on Nonprofit Industry
… nonprofit organizations in 2022 provided 1.3 million jobs to New Yorkers, just over 1 in 6 private sector jobs in the state. While the number of nonprofits increased … 2017-2022, they declined in New York and the number of jobs also fell by 4.1%. “Nonprofits play an important role in …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryOpinion 88-10
… 912, vacated on other grounds, 455 US 245, 102 S Ct 1047, 71 LEd2d 120, declaring former anti-pass through provision … pursuant to bids submitted prior to that date (1982 Opns St Comp No. 82-353, p 447; 1982 Opns St Comp No. 82-233, p 293; 1981 Opns St Comp No. 81-316, p …
https://www.osc.ny.gov/legal-opinions/opinion-88-10Opinion 2003-7
… in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and feasibility studies) ZONING AND PLANNING -- Park Lands (use of park trust moneys for preliminary costs and feasibility … costs related to a capital improvement at a town park …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Opinion 93-29
… general circulation within the village, without regard to whether the newspaper is published within the village. You ask whether a village is required to designate as its official newspaper the only newspaper which is "published" in the village. The …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Opinion 2006-3
… franchise agreement with a cable television company, which is only operative in the unincorporated area of the town, are to be credited to the part-town general … company, which is only operative in the unincorporated area of the town, are to be credited to the town-wide or …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3State Comptroller DiNapoli Releases Audits
… monitoring systems, and managing the risks of security exposure or compromise; as well as the Data Security …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsLetchworth Central School District – Financial Management (2013M-332)
… District (District) is located in the Towns of Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-33225-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… Eligibility You will be eligible to retire with 25 or more years of creditable service, … service, as specified by the RSSL. Note: This benefit is not available to Tier 3 members whose employers offer a one-year FAE. The …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384IX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… and was intended to establish uniform audit requirements for Federal awards. The Act mandated that the Federal Office … provisions of the Single Audit Act and set forth standards for obtaining consistency and uniformity among Federal … Awards that identifies expenditures of Federal monies for each Federal program. As noted above, the Act requires an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984DiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… Despite having the fourth-largest construction sector in the nation, New York state is one of five states that have not recovered from pandemic job losses in the construction sector and a full recovery may take some … Despite having the …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsOpinion 95-26
… or attorney); (use of tax moneys to obtain storage space for records); (use of tax moneys to pay for improvement … or disabled volunteer firefighters and their families. The rental paid should be no more than fair market value and a … tax moneys for the reasonable cost of obtaining storage space. If issues arise which directly relate to the care and …
https://www.osc.ny.gov/legal-opinions/opinion-95-26DiNapoli Announces State Contract and Payment Actions for March 2016
… Major Contrac ts Approved Office of Children and Family Services $76.4 million with Morpho Trust USA Inc. for fingerprint services. Department of Economic Development $4.5 million … Commission for reconstruction at the Port of Albany. $12.5 million with Travelers Marketing LLC for revenue …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-announces-state-contract-and-payment-actions-march-2016Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… of the District’s transportation State aid submissions for the period July 1, 2013 through May 25, 2017. Background … with approximately 1,900 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $38.7 … did not always promptly submit Form SA-16 – Application for Approval of Bus Purchase for the Purposes of State Aid to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017m