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DiNapoli: State's Cash Position is Strong
… State tax collections through the first five months of the state fiscal year were $26.9 billion, $119.3 million higher than projected in the latest Financial Plan update but 1.3 percent less than … State tax collections through the first five months of the state fiscal year were $269 …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-states-cash-position-strongOpinion 92-17
… share) TAX LAW, §1262(c): A sales tax agreement between a county and cities within the county need not, as a matter of law, include a share of … Whether a sales tax agreement between a county and all cities within the county pursuant must provide a portion of …
https://www.osc.ny.gov/legal-opinions/opinion-92-17DiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… New York state has seen a surge in hate crimes over the last five years with 1,089 reported instances in 2023, marking the highest number since data collection and … Thomas P. DiNapoli. The number is 69% more than in 2019. “New York is a diverse hub of cultures, beliefs and …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … fundraising revenues and activities – and disbursements for purchasing, claims processing and audit, credit card use, … totaling approximately $388,000 but could not account for 22 million gallons (41 percent) of the water it …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-476
… Purpose To provide agency instructions for processing the CUNY Health Benefits Buy Out Payment. Affected Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program … To provide agency instructions for processing the CUNY Health …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-476-city-university-new-york-cuny-health-benefits-buy-outOpinion 95-4
… of Gilchrist , 130 Misc 456, 224 NYS 210; see also Paterson v Niagara County Legislature , 59 AD2d 1062, 399 … e.g., County Law, §§210, 215[1], 369[2], 600; see also, Paterson , supra , concerning an investigation into the …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 92-14
… TREASURER -- Powers and Duties (when mechanics' lien deposit may be refunded without a court order); (entitlement to CPLR §8010 fee when mechanics' lien deposit refunded without a court order) CIVIL PRACTICE LAW … 20: The chief fiscal officer of a county may refund a deposit made to discharge a mechanic's lien without a court …
https://www.osc.ny.gov/legal-opinions/opinion-92-14United HealthCare – Empire Plan Drug Rebates
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited the … drug manufacturers. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, participating … Determine if United HealthCare Insurance Company of NY credited Department of Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesOpinion 89-26
… The Act distinguishes between "municipalities" and "political subdivisions" for purposes of the financial … or other district (General Municipal Law, §800[4]). A "political subdivision" is defined to mean a county, city, … by "local elected officials and/or by local political party officials" of such financial information as is …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 2000-20
… express or implied authority for a fire district to donate money to a museum (see Opns St Comp No. 91-19, p 62). …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Opinion 2004-8
… are authorized to provide a medical, surgical and hospital insurance plan for their officers and employees, and … public corporation that "self-funds" medical, surgical and hospital benefits). Based on section 92-a, we have expressed … fund. Section 6-p authorizes the establishment of an "employee benefit accrued liability reserve fund" by municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8State Agencies Bulletin No. 815
… Merit Awards to employees on Voluntary Reduction in Work Schedule (VRWS) are not prorated. Cash Merit Awards to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/815-cash-merit-awards-managementconfidential-employeesIV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… Bond proceeds includes the proceeds of general obligation bonds and short-term notes issued in the form of commercial paper or Bond Anticipation Notes (BANs). Click … Bond proceeds includes the proceeds of general obligation bonds and shortterm notes issued in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsCuddebackville Fire District – Board Oversight (2024M-94)
… whether the Cuddebackville Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations and properly audited … Key Findings The Board did not provide adequate oversight of the District’s financial operations or properly audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94VIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… agency. OSC BSAO is responsible for accurate recording of all operating and appropriated transfer journal entries … amounts for Transfers To and Transfers From must equal. All operating and appropriated transfers require the use of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersMedicaid Program – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… this period, Davis Ethical was owned and operated by William Davis, a licensed pharmacist. Pursuant to allegations … made to Davis Ethical during the time it was owned by William Davis. Key Findings From January 1, 2008 through … payments, as warranted. Formally assess the conduct of William Davis and determine whether he should be allowed to …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/medicaid-program-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyComptroller DiNapoli And A.G Schneiderman Announce Guilty Pleas By Former Met Council Directors For Stealing $9M In Kickback Scheme
New York State Comptroller Thomas P DiNapoli today announced the guilty pleas of William Rapfogel former executive director and chief executive officer of the Metropolitan Council on Jewish Poverty Met Council and David Cohen also a former executive director of the council
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-pleas-former-met-council-directors-stealingComptroller DiNapoli Releases Municipal Audits
… office completed audits of the Allegany Engine Company , Columbia County and the Town of Tuxedo . “In today’s fiscal … fundraiser savings account without board approval. Columbia County – Court and Trust Funds (2014M-353) The … his office completed audits of the Allegany Engine Company Columbia County and the Town of Tuxedo …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1CUNY Bulletin No. CU-759
… Agency Actions: Reporting the Rate Increases To ensure all Job Action requests are submitted for each employee, the … requests regardless of the employee’s status: For all rate increases, request a Pay Change with the … Job Data page. Reporting Retroactive Adjustment for All Miscellaneous Earnings Increases to miscellaneous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-759-cuny-retroactive-salary-rate-increases-steamfitter-andOpinion 89-46
… This opinion represents the views of the Office of the State Comptroller at the time … OFFICERS LAW, §3; ELECTION LAW, §5-102: An individual who is not a U.S. citizen may not be a member of a town planning … Whether a person who otherwise qualifies for office but is not a citizen of …
https://www.osc.ny.gov/legal-opinions/opinion-89-46