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State Comptroller DiNapoli Releases Audits
… of Health: Medicaid Claims Processing Activity October 1, 2016 Through March 31, 2017 (2016-S-66) Auditors … Facility (2016-S-78) Auditors found the facility was never used as intended for the acceptance and inspection of certain train cars. Moreover, except for occasional use of the wheel truing …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0DiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… The New York State Department of Environmental Conservation’s … programs receiving property tax exemptions of up to 80% for which they may be ineligible, according to an audit by … State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial records, …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-propertiesOpinion 2004-8
… or statutory amendments that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (reserve fund … care benefits of its officers and employees. This is in response to your inquiry concerning a village that … and their families through insurance coverage and, in addition thereto, reimburses employees for health care …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Special Disability Benefits – Special 20- and 25-Year Plans
… Your application(s) must be submitted while you are in service or within five years of your discontinuance from … claim heart disease, you must file your application while in service. …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsElba Central School District – Financial Condition (2013M-240)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2011, to July 30, 2013. Background The Elba Central School District … any benefit the appropriation of fund balance would have in reducing fund balance or the property tax levy. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Locust Valley Water District – Budgeting (2013M-179)
… Valley Water District is located in the Town of Oyster Bay, in Nassau County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179State Agencies Bulletin No. 1427
… agency instructions for processing the 2015 SSU Uniform Cleaning and Maintenance Allowance. Affected Employees … the 2015 payment. Effective Date(s) The 2015 SSU Uniform Cleaning and Maintenance Allowance should be processed in … Appendix D are eligible to receive the 2015 SSU Uniform Cleaning and Maintenance Allowance. Employees who have a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1427-2015-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestState Agencies Bulletin No. 1610
… agency instructions for processing the 2017 SSU Uniform Cleaning and Maintenance Allowance. Affected Employees … the 2017 payment Effective Date(s) The 2017 SSU Uniform Cleaning and Maintenance Allowance should be processed in … Appendix D are eligible to receive the 2017 SSU Uniform Cleaning and Maintenance Allowance. Employees who have a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1610-2017-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestWestchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… estate he was appointed to safeguard. Instead, due to the diligence of my staff and our partnership with U.S. Attorney … of the estate of a former resident of Mt. Vernon, in or about April 2017. His duties as administrator included … of his retention of Stokes, as he was required to do under New York law. Parisi and the relative named Stokes …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-courtDiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… under his office’s Fiscal Stress Monitoring System (FSMS) for their fiscal year ending in 2024. DiNapoli’s office … monitor their financial condition so they can be prepared for any financial challenges that lie ahead. I encourage … pitfalls.” The latest round of fiscal scores are for local governments with fiscal years ending between Feb. …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesDiNapoli: Service-Providing Industry Sectors Dominate State's 21st Century Economy
… industry sectors, such as accommodation and food services and educational services, have increased their … care and social assistance (63.3%), Accommodation and food services (45.8%), Professional, scientific and technical … retail trade and educational services. Accommodation and food services was also one of the largest sectors in every …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-service-providing-industry-sectors-dominate-states-21st-century-economyChateaugay Central School District – Leave Accruals (2016M-149)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of employees’ leave accrual records for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created in 2013 to facilitate, manage and … with the not-for-profit Rochester Housing Development Fund Corporation (Subcontractor) to assist with the use of grants …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceState Agencies Bulletin No. 827
… ) for PEF employees. Affected Employees Employees working in the Department of Transportation or the Department of … the highway rights-of-way. Eligibility Criteria Employees in Bargaining Unit 05 are eligible for the $500.00 lump sum … parkway systems at least 1/3 of the time actually worked in the previous calendar year. For more information regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/827-50000-retroactive-lump-sum-payment-special-assignment-duty-pay-sadCommunity Development Block Grant – Federal Funding and New York
… communities. Funds may be used for a variety of purposes, including community development efforts and … the City’s subsidy to the New York City Housing Authority (NYCHA). Almost all of the City’s CDBG-DR funds ($123 million … Note: Columns may not add due to rounding. Sources: NYC Office of Management and Budget, Budget Function Analysis; …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/community-development-block-grantOpinion 89-10
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES - Conferences and Training Schools (authority … authorization must be by resolution adopted prior to such attendance (General Municipal Law, §77-b[2]). The governing …
https://www.osc.ny.gov/legal-opinions/opinion-89-10New York Continues to Send More Federal Tax Dollars to Washington Than It Gets in Return
… New York paid $26.6 billion more in taxes to the federal government in federal fiscal year (FFY) 2018 than it got back in federal spending, ranking it last among the states, according … New York paid $266 billion more in taxes to the federal government in federal fiscal year FFY 2018 than it …
https://www.osc.ny.gov/press/releases/2020/01/new-york-continues-send-more-federal-tax-dollars-washington-it-gets-returnDiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… for school district budgets statewide more than tripled to 1.6 million votes cast amid the COVID-19 lockdown for the … replaced with absentee ballots. The results were similar to 2019 when only 1.6 percent of the budgets failed to pass on the first vote, according to a report released …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownMechanicville City School District – Financial Condition (2017M-93)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the … a total of $2.5 million in fund balance that was not used to finance operations. The Board and District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93McConnellsville Fire District – Financial Operations (2014M-19)
… and separate from the Towns of Vienna and Annsville, in Oneida County. The District is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19