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Message from the Comptroller – 2021 Financial Condition Report

… It highlights major issues in programmatic areas ranging from public health to public safety, energy and the …

https://www.osc.ny.gov/reports/finance/2021-fcr/message-comptroller

VII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables

… purposes. Section 40-a further provides that no part of any appropriation made as an advance shall be made … to which the appropriation is made and the Director of the Budget. This repayment agreement must also be approved by OSC Bureau of Contracts (OSC BOC). Note: Per Section 93 of the State …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivables

Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)

… audit was to determine if counties are controlling inmate hospital costs and paying the appropriate rates for the … on a county’s financial resources. For example, inmate hospital health care costs in the eight counties audited … about $1.4 million, or 50 percent, was for inpatient hospital services while $1.4 million, or 50 percent, was for …

https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4

City of Yonkers - Budget Review (B19-6-5)

… to balance its budget. Revenue estimates for metered water sales, sewer rents and income tax surcharge may not be … them through the operating budget. The appropriations for police overtime and bond anticipation note (BAN) and revenue … to increase taxes may be reduced in future years. The water fund may be subsidizing the general fund for services …

https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5

Oversight of the Farm-to-School Program (2020-S-9) 180-Day Response

To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended and program goals are achieved.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s9-response.pdf

Collection and Use of Oil Spill Funds (Follow-Up) (2017-F-13)

To assess the extent of implementation of the four recommendations included in our initial audit report, Collection and Use of Oil Spill Funds (2014-S-59).

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f13.pdf

Reducing Medicaid Costs for Recipients With End Stage Renal Disease (Follow-Up)

… recommendations made in our initial audit report, Reducing Medicaid Costs for Recipients With End Stage Renal Disease … Health (Department) took sufficient steps to control the Medicaid costs of recipients diagnosed with end stage renal … who were eligible for, but not enrolled in Medicare. Medicaid recipients with ESRD may be eligible for Medicare …

https://www.osc.ny.gov/state-agencies/audits/2018/09/05/reducing-medicaid-costs-recipients-end-stage-renal-disease-follow

Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)

… Free School District (District) Board of Education (Board) and officials established adequate controls over user … financial application to help prevent inappropriate access and use. Key Findings The Board and District officials did not establish adequate controls …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-access

Copiague Fire District– Mechanic Shop Operations (2021M-93)

… condition or safeguard District assets, resulting in a 36-month operational deficit totaling $676,389. As a … a 34-month period, the senior mechanic was paid $40,971 in overtime. The Board also provided the senior mechanic with … assets. District officials disagreed with certain findings in our report. Appendix B includes our comments on issues …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93

DiNapoli Releases Report on SFY 2024-25 Financial Plan

… by school aid and Medicaid; the two are forecasted to account for over 50% of all General Fund disbursements in SFY …

https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-plan

Cybersecurity Month Multifactor Authentication

Learn about the basics of multifactor authentication and how it can help strengthen cybersecurity defenses.

https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-month-multifactor-authentication-10-17-22.pdf

NYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan

… of 11 state and local Comptrollers and Treasurers is calling on the Environmental Protection Agency (EPA) to … The full text of the comments they filed to the EPA is here . "The movement to a lower carbon economy is already underway and nations around the world have set …

https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-power

Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)

… of Trustees, provides water, street maintenance, lighting, snow removal, refuse collections, community and youth … and make questionable payments to herself totaling as much as $4,442. The Treasurer collected, recorded and … and checks without Board oversight. The Treasurer did not accurately record and report Village financial …

https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256

State Agencies Bulletin No. 1189

… Purpose To explain: OSC’s plans to change the EMPLID from an SSN-based identifier to the NYS EMPLID The timeline for conversion to the NYS … Explain OSCs plans to change the EMPLID from an SSNbased identifier to the NYS EMPLID the timeline for conversion to the NYS …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1189-osc-changing-emplid-payserv-primary-employee-identifier-ssn-based

Benefit Eligibility Assessment Process

… the Office of Temporary and Disability Assistance's (OTDA) Fair Hearing process is used only as necessary. Background … resort, Clients deemed to be ineligible are entitled to a Fair Hearing administered by OTDA. OTDA's Fair Hearing Process costs taxpayers more than $32 million …

https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-process

IX.5.B Billing for Onboarding Agencies – IX. Federal Grants

… “Onboarded” agencies. Onboarded Agencies: Establish their own Federal Grant Projects, Customer Contracts and Awards in … SFS Have their Projects and Customer Contracts under their own agency PCBU Use the Commitment Control in SFS to budget for Federal Grant Projects Utilize funds distribution …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agencies

New York City’s Uneven Recovery: An Analysis of Labor Force Trends

… between 2019 and 2021 to 41.6 percent, and they were the only age group where the unemployment rate continued to rise … percent, seasonally adjusted), while the nation’s rate is only one-tenth of a point higher (3.6 percent compared to 3.5 … than for females between 2019 and 2020 (2.5 points versus only 0.9 points), and male workers drove the drop in overall …

https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-analysis-labor-force-trends

Opinion 99-4

… such as industrial development agencies, have only those powers which are conferred expressly by the State … 582 NYS2d 328, 329), and those powers may be exercised only in furtherance of its prescribed purposes ( Grossman v … of a public purpose of the donor municipality, but only by the enactment of a local law (1990 Opns St Comp No. …

https://www.osc.ny.gov/legal-opinions/opinion-99-4