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State Comptroller DiNapoli Releases Municipal Audits

… learned that a large-scale timber operation would be the only type of local industry that could take advantage of the …

Economic and Demographic Trends – 2021 Financial Condition Report

… In calendar year 2020, the State lost over 955,000 jobs, a decrease of 10.0 percent compared to the decline … employment. New York City lost the highest percentage of jobs of any region (11.1 percent) while the Capital Region … and business services and transportation, trade, and utilities—together make up 26.0 percent.   New …

State Comptroller DiNapoli Releases Audits

… in-house maintenance expenses but, rather, relies on each facility or office for accurate reporting. Department of … if the first hospital inappropriately reported an actual transfer as a discharge. The audit selected a …

Comptroller DiNapoli Releases Municipal Audits

… that was used. Cortland County – Financial Management and Reporting The legislature failed to address extended vacancies in key financial positions and address deficiencies identified in previous audits. In … not annually audit the comptroller’s records. Find out how your government money is spent at Open Book New York . Track …

Opinion 91-43

… asked us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You suggest that the two are … other than the town clerk. We did not suggest in 34 Opns St Comp, 1978, p 6, supra , however, that the statutory …

State Comptroller DiNapoli Releases Municipal Audits

… As a result, it levied more taxes than necessary to sustain operations. The board also did not adopt budgets … and water district were excessive, ranging from 89 percent to 536 percent of actual expenditures. The board did not … purchased $299,298 in goods and services that should have been competitively procured, however, $101,121 was …

Upstate New York Company Delivers $450,000 Investment Gain To The State Pension Fund

… New York State Common Retirement Fund"™s (Fund) investment in Canandaigua-based ClearMomentum has generated a $450,000 … of companies across the state that the Fund invests in through its In-State Private Equity Investment Program. Since its … The New York State Common Retirement Fund™s Fund investment in Canandaiguabased ClearMomentum has generated a $450000 …

Rockland County – Budget Review (B6-13-6)

… deficits. The County could face a significant shortfall in sales tax revenue if the County does not receive the budgeted … The County has budgeted for a 4 percent increase in sales tax revenues for 2013 when sales tax collections are projected to decrease by 0.6 …

Opinion 89-14

… This opinion represents the views of the Office of the State Comptroller at the time … (collecting officer may not solicit stamped envelopes for mailing tax receipts) REAL PROPERTY TAX LAW, §986(1): A … with their tax payment. The mailing of receipts for taxes is governed by the provisions of section 986(1) of the Real …

Medicaid Program – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy

… January 1, 2008 through December 13, 2011. Background The New York State Medicaid Program provides prescription drug coverage …

Inspecting Highway Bridges and Repairing Defects

… are classified as "Red Flag," "Yellow Flag," and "Safety Flag." A Red Flag designation pertains to the failure … condition that, if left unattended beyond the next inspection, would become a clear and present danger. A Safety Flag designation pertains to a clear and present …

Improper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care

… hospitals. The Centers for Medicare & Medicaid Services (CMS) defines outpatient care provided in a hospital as care … as an inpatient, even if the care takes place overnight. CMS guidance states inpatient admissions are generally …

State Comptroller DiNapoli Releases Audits

… County) District officials did not always seek competition for professional services in accordance with district policy. … providers without seeking competition and used a request for proposals (RFP) process to select certain professional … and reviewed or ensure all claims paid in advance were for allowable purposes. Town of Waterloo – Financial …

State Comptroller DiNapoli Releases Audits

… audits and examinations have been issued. Department of Financial Services (DFS): Oversight of the Title Insurance Industry (2017-S-10) While DFS has worked to strengthen its oversight of the industry through the regulatory process, enforcement …

XII.6.H Paying an Accidental Death Benefit – XII. Expenditures

… surviving spouse and/or children. The benefit is paid only if an employee’s death is a result of an accidental, …

Area #12 – Information Technology Contingency Planning – Information Technology Governance

State Comptroller DiNapoli Releases Municipal & School Audits

… City of White Plains – Sexual Harassment Prevention (SHP) Training (Westchester County) SHP training was provided to employees and elected officials. … and one elected official did not complete the annual training. Germantown Central School District – Payroll …

Opinion 2006-8

… July 11, 1996, regarding A. 9040; see also Budget Report on S. 6278 of 1996). There is nothing in the …

Opinion 88-27

… disabled fireman with the municipality being liable only for any difference between his regular wages or salary …

Overview – Governmental Accounting Standards Board

… state and local governments. Two GASB standards, Statement No. 67 and Statement No. 68 , outline how pension plan liabilities are accounted …