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Opinion 94-25
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-94-25Assessable 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
… ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety … or whose property they might damage as a result of an accident. According to Vehicle and Traffic Law, the …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleXIV.14.E Recording General Capital Assets – XIV. Special Procedures
… by type within the following major classifications and depreciated or amortized over the indicated estimated … 20 years Buildings 12-60 years Machinery and Equipment 4-30 years Library Books no depreciation … account code to indicate the type of fixed asset owned and the source of the monies from which the general capital …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsDiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
… A North Country court clerk was sentenced yesterday for stealing more than $5,680 from Bombay Justice Court while … thank Franklin County District Attorney Craig P. Carriero for his persistent efforts to safeguard public funds." Fleury, who was supposed to collect fine money for deposit into the court bank account, instead logged the …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-feesDiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… and high vacancy rates in public housing, according to New York State Comptroller Thomas P. DiNapoli. "The … applicants and seemingly gave preferential treatment to others. For years, the authority has not operated in a … occur; Confirm all authority computers are running up-to-date antivirus software and are frequently scanned for …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authorityDiNapoli: MTA Budget Outlook Improves
… The Metropolitan Transportation Authority (MTA) is on … unanticipated resources now expected to be available over the course of the financial plan period, yet it still plans …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesIX.12.C State Responsibility – IX. Federal Grants
… liabilities will be paid to the Federal Government from General Fund appropriations provided for such purpose. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityMessage from the Comptroller – 2021 Financial Condition Report
… State Fiscal Year (SFY) 2020-21 will long be remembered for the disruption caused by the COVID-19 pandemic and for the resilience demonstrated by New Yorkers in responding … the State’s financial footing. This Financial Condition Report can help New Yorkers better understand the impacts of …
https://www.osc.ny.gov/reports/finance/2021-fcr/message-comptrollerOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities
… (Department) is ensuring that the registration, licensing, and inspection of radioactive materials facilities and … the Program When handled correctly, radioactive materials have many beneficial medical, industrial, and academic uses. … City. To fulfill these responsibilities, the Department has established the Bureau of Environmental Radiation …
https://www.osc.ny.gov/state-agencies/audits/2021/09/23/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andSelected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… the George Washington Bridge Bus Station, and the World Trade Center. PANYNJ’s real estate portfolio consists … realize revenue of $8.3 million from four leases at the World Trade Center (WTC) during the period June 2014 through …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-andTown of Wappinger – Recreation Department Cash Receipts (2020M-130)
… is accurately recorded and deposited timely and intact (in the same amount and form as received). Key Findings Town officials did … cash and checks) within 10 days, as required. For example, in July 2019, one deposit (composed of $3,085 in cash and …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130DiNapoli Releases April Cash Report
… 21.4 percent from last April, primarily due to an increase in Personal Income Tax (PIT) collections. Tax collections, … rose sharply from the previous year, but the outlook is for more moderate growth in coming months,” DiNapoli said. … disabilities. Total spending of $7.8 billion through April 30 was $86.7 million lower than projections, primarily in …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-releases-april-cash-reportImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Follow-Up)
… whether the Department paid for claims in violation of federal and State regulations that require an appropriate NPI …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/improper-medicaid-payments-claims-not-compliance-ordering-prescribing-referring-andPublic Safety – 2023 Financial Condition Report
… Number of Reported Crimes Rose in 2022 According to data published by the State Division of Criminal Justice … of overall crime trends is relatively large compared to data trends over the past decade. The statewide crime rate also rose in 2022, increasing by 22 percent to 2,129 crimes per 100,000 people. Within the seven major …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safetyState Comptroller Thomas P. DiNapoli Statement on the Death of Maya Angelou
… “Today, America mourns the loss of one of its greatest writers and poets, Maya … of verse will remain relevant and vital far into the future.” … Today America mourns the loss of one of its greatest writers and poets Maya …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-thomas-p-dinapoli-statement-death-maya-angelouWindsor Central School District – Fuel Controls (2022M-133)
… purchases and fuel inventory to help ensure fuel was used for District purposes and properly accounted for. Key Findings District officials did not have adequate … of fuel costing approximately $38,300 are not accounted for. Employees used District credit cards to purchase fuel, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Public Safety – 2022 Financial Condition Report
… of Crimes and Crime Rates Leveled Off in 2021 According to preliminary data, the number of crimes in seven major … dropped by 504 reported incidents (less than 1 percent) to 343,357 in 2021. There are seven major categories of … Property crimes include: Burglary (down 16.6 percent to its 2019 number following the same percentage jump in …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyBrentwood Union Free School District – Information Technology (2023M-83)
The purpose of this audit is to determine whether the Brentwood Union Free School District Board of Education and officials ensured computerized data was safeguarded by monitoring network user accounts, providing network users with IT security awareness training and IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/brentwood-union-free-school-district-2023-83.pdfState 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.pdfUnderstanding the Budget Process
This session will explain the budget process, the procedures that should be used in preparing the budget and the resources and tools available to assist with budget development. It will also address the options for amending the budget and monitoring the budget.
https://www.osc.ny.gov/files/local-government/academy/pdf/understanding-the-budget-process-060723.pdf