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Property Tax Cap Overview of the Role of the Office of the State Comptroller
Property Tax Cap Overview of the Role of the Office of the State Comptroller
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/overview.pdfSelected Management and Operations Practices
… Executive Summary The New York Power Authority (NYPA) is a public authority created in 1931 by Title 1 of Article 5 of the Public Authorities Law (PAL). Chapter 469 of the Laws of … this audit, personal property is all property other than real property. From January 1, 2011 to May 31, 2015, NYPA …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesOpinion 88-26
… Uses (financing construction of building by town for State Police use) NEW YORK CONSTITUTION, ART. VIII, §2; EXECUTIVE … the construction of a building for use by the State Police on land owned by the State so long as the town retains …
https://www.osc.ny.gov/legal-opinions/opinion-88-26Opinion 2010-1
You ask whether monies held in a park land trust fund pursuant to Village Law 7730 may be expended to pay that part of the purchase price attributable to the
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Opinion 98-12
… the board of education for any purpose authorized in this chapter, or any other funds belonging to a city and received … in which the advance was made (General Municipal Law, §9-a[3]). When the tax bases of the "lending" and "borrowing" … different tax bases (see Real Property Tax Law, §§458[1][3], 458[2][d][i]; 1973 Opns St Comp Nos. 73-842 and 73-843, …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 88-30
… for the purchase of its water from a village. The contract with the village provides that the owner of this … Constitution barring impairment of the obligations of a contract (see, e.g., Keystone Coal Association v DeBenedictis … Town of Niskayuna, Schenectady County , 235 AD 566, 258 NYS 690; 1987 Opns St Comp No. 87-64, p 96; 1979 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… Objective To determine if the Department of Motor Vehicles (Department) is appropriately allocating, billing, and collecting the expenses of administering the Motor Vehicle Financial Security Act and … administers the Acts pursuant to Articles VI and VII of the Vehicle and Traffic Law. These Acts help ensure that …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityVI.1.A Budgetary Chartstrings – VI. Budgets
… The Chart of Accounts (COA) is the foundation of the SFS and provides the State with an … Business Unit, Department, Program, Fund, Account and Budget Reference. Example of a chartfield string from a Budget Journal entry showing the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsDiNapoli: Audit Finds NYC Needs to Improve Income Verification and Enforcement at Mitchell-Lama Housing
… Some residents of Mitchell-Lama apartments in New York City make far more … Thomas P. DiNapoli. The audit found the New York City Department of Housing Preservation and Development (HPD) …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-audit-finds-nyc-needs-improve-income-verification-and-enforcement-mitchell-lama-housingState Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… a $2 billion index that will exclude or reduce investments in companies that are large contributors to carbon emissions … coal mining industry, and increase the Fund’s investments in companies that are lower emitters. DiNapoli announced the … New York State Common Retirement Fund, the third largest public pension plan in the United States. To protect the …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-futureState Comptroller DiNapoli Releases Audits
… premium for each enrolled recipient and, in turn, MCOs pay for services their members require. When billing an MCO …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases State Audits
… Textile Procurement Practices (2012-S-22) Corcraft is a major component within the Department of Corrections and … deciding whether and which specifications were tested. As a result, they did not adequately ensure open competition, … auditors found Medicaid could have saved up to $69 million if it limited payments of Medicare Part C cost-sharing …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsAssessing the Targeting of the Federal Coronavirus Relief Fund
In March and April 2020, Congress passed four stimulus bills to address the COVID-19 pandemic’s impact on the public health system and the economy.
https://www.osc.ny.gov/files/reports/osdc/pdf/covid-19-relief-funds.pdfDivision of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… (co-op) housing to middle-income families. A total of 269 State-supervised developments with over 105,000 apartments … while also extending their affordability. As part of the State’s commitment to increase and preserve the number of … manage the development in accordance with local codes and State rules and regulations. Each development has an assigned …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellTreasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS
… Preet Bharara, the United States Attorney for the Southern District of New York, Thomas P. DiNapoli, … State Comptroller, Shantelle P. Kitchen, the Special Agent in Charge of the New York Field Office of the Internal … Director in Charge Diego Rodriguez said: “The subject of this investigation spent more than a decade living life in …
https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-reportAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… About the Program The Department of Motor Vehicles (Department) administers the Motor Vehicle … Act (collectively, “Acts”) pursuant to Articles VI and VII of the Vehicle and Traffic Law. These Acts help ensure that the operators of motor vehicles registered in New York possess adequate …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityRecommendations Regarding the Draft Report on the Establishment of a Public Power Model for the Operation of the Long Island Power Authority (LIPA)
Section 83-n of the Legislative Law established the Legislative Commission on the Future of the Long Island Power Authority (LIPA).
https://www.osc.ny.gov/files/reports/pdf/recommendations-for-lipa-draft-report.pdfDiNapoli Seeks Increased Diversity at Pension Fund's Portfolio Companies
… New York State Comptroller Thomas P. DiNapoli today announced a series of shareholder proposals and other initiatives as part of the New York State Common Retirement … a shareholder proposal seeking an independent audit of the company’s practices related to civil rights, racial equity, …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-seeks-increased-diversity-pension-funds-portfolio-companiesNYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by NYSARC, Inc. – NYC Chapter (NYSARC), also known as AHRC NYC, on its … June 30, 2015, NYSARC reported approximately $61.8 million in reimbursable costs for the SED cost-based programs. During … personal service costs, as follows: $519,956 in ineligible rent expenses, including $368,104 in …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualManual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Manual Therapy … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manual