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Constitutional Tax Limits
Constitutional Tax Limits
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsMedicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (2021-S-16) 180-Day Response
To determine whether the Department of Health (Department) took sufficient steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s16-response.pdfHalfmoon Town Supervisor Sentenced To 12 Months In Prison
… Town Supervisor Melinda Wormuth was sentenced today to one year and one day in prison as a result of her convictions for extortion and making a false statement, announced State … Town Supervisor Melinda Wormuth was sentenced today to one year and one day in prison as a result of her …
https://www.osc.ny.gov/press/releases/2015/12/halfmoon-town-supervisor-sentenced-12-months-prisonDiNapoli Issues Report on Transparency of Village Fiscal Activities
… said. “Those that don’t file are leaving taxpayers in the dark about how their money is being used or if fiscal … 2019, the number of villages that did not file at all in 2023 grew from six in 2019 to 76. Failure to file by the statutory deadline or …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesDiNapoli: Paycheck Protection Program in NYC Stumbled, but Finding Footing
… proprietors. The program offers low-interest, forgivable loans for small businesses that could be used to cover … did not contain information on the race and ethnicity of business owners, many of the Bronx neighborhoods where … in the Bronx, got a lower-than-average share of business loans. Later Phases of Program More Successful In …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-paycheck-protection-program-nyc-stumbled-finding-footingState Comptroller DiNapoli Releases Audits
… Treatment Program (Follow-Up) (2020-F-5) An audit issued in February 2019 found since 2006, OASAS had not conducted a … study to identify the number or location of individuals in need of problem gambling treatment services. As such, the … resources were applied where they were needed most. In a follow-up, auditors found OASAS implemented both …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-auditsSelected Aspects of Subway Station Safety
… if the Metropolitan Transportation Authority’s New York City Transit - Division of Station Environment and Operations has taken appropriate … are operational and accessible to all. Background New York City Transit (Transit) is responsible for providing public …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safetySag Harbor Union Free School District – Child Care Program (2016M-211)
… have not established procedures specifying an official fee schedule, who is eligible for financial assistance, how … or reduced Program rates should be charged and whether registration fees were paid in full. Key Recommendations … detailed records for each family, including a completed registration form for each child, any applications for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Assessment Roll Verification (ARV) for School Districts
… File Assessment Roll Verification Form Enrollment Instructions [pdf] Background The Office of … can verify their taxable assessed values with OSC for a particular assessment roll year. Since municipalities … by parcel on a School District Assessment Adjustment Form [pdf] . Instructions for completing the form are found …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsOpinion 89-54
… the town board determines to finance by a charge upon the area of the town outside of any villages. You ask whether a … may provide water improvements as a town function in the area of the town outside of any villages or in any portion of that area. Subdivision 8 of section 209-q provides that the cost …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Mission Statement and Performance Measures
… its performance measures and properly reporting on the results. The audit covers from January 1, 2010 through June … its performance measures and properly reporting on the results …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresDiNapoli: Five Fortune 500 Companies Reach Agreements on Corporate Political Spending
… legal right to know how corporate dollars are being spent in the political arena,” DiNapoli said. “These companies … Since the U.S. Supreme Court’s Citizens United ruling in 2010, DiNapoli has made it a priority to engage the Fund’s … with the Fund or after a significant shareholder vote in support of the Fund’s proposal: 2016 Centerpoint Energy …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-five-fortune-500-companies-reach-agreements-corporate-political-spendingAccounting for Capital Assets
A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdfWilliamsville Central School District – Financial Management (2016M-274)
… The Williamsville Central School District is located in the Towns of Amherst, Clarence and Cheektowaga in Erie County. The District, which operates 13 schools with … at a level greater than needed and ensure that estimates in the annual budget for the planned use of fund balance are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274DiNapoli: State Department of AG and Markets Should Improve Pollinator Protection Program
… bees and other pollinators. To address a drastic decline in the population of these essential pollinators, in 2016 the state created the Pollinator Protection Plan. The … Over the past three decades, the honey bee population in New York has declined drastically, in large part due to …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-department-ag-and-markets-should-improve-pollinator-protection-programDiNapoli Issues Analysis of 2021-22 Enacted State Budget
… of new resources, totaling an estimated $26.7 billion in SFY 2021-22. These resources include federal support, … from tax increases, and other new resources, resulting in the largest budget in state history at an estimated $212 billion, according to … influx of new resources totaling an estimated $267 billion in SFY 202122 …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-issues-analysis-2021-22-enacted-state-budgetState Comptroller DiNapoli Releases School District Audits
… 19 professional service providers and payments were made in accordance with the terms of the agreements. Tioga Central … investment policy. Had officials invested available funds in a financial institution with higher interest rates, the … offering an acceptable health insurance buyout incentive in lieu of health insurance coverage. Savings could range …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Delaware County – Assigned Counsel (2016M-384)
… June 9, 2016. Background Delaware County is located in eastern New York, consists of 19 towns and 10 villages and … guidance for determining assigned counsel eligibility in April of 2016 County Law and State Executive Law were amended in April 2017 and now require counties to implement OILS …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… - pdf] Purpose of Audit The purpose of our audit was to evaluate the Town’s IT controls, financial condition and purchasing practices for the period January 1, 2015 through March 2, 2017. Key … the Town's procurement policy to provide guidance as to how competition should be solicited for professional …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Highland Central School District – Financial Condition (2013M-358)
… Background The Highland Central School District is located in the Towns of Esopus, Lloyd, Marlborough, New Paltz and Plattekill in Ulster County. The District is governed by the Board of … million. Key Findings The Board overestimated revenues in the budget starting in fiscal year 2010-11, resulting in a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358