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H&R Block Shareholder Proposal
Shareholder request that H&R Block disclose its spending on political activities.
https://www.osc.ny.gov/files/press/pdf/hr-block-shareholder-proposal.pdfRed Flags for Fraud
Red flags are warnings that something could be or is wrong.
https://www.osc.ny.gov/files/local-government/publications/pdf/red_flags_fraud.pdfWritten Notices
Written notices identifying contracts that authorities must submit for prior approval
https://www.osc.ny.gov/files/public-authorities/pdf/written-notices.pdfOpinion 99-5
… contract with the trustees of a free association library registered by the regents, or with any municipal or district … library system , or with the trustees of a public library registered by the regents to furnish library services to the … in the cost of maintaining public libraries which are registered and approved by the Department. Cooperative …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Opinion 91-40
… MILITARY LAW, §242(5): (1) A municipal officer or employee is entitled to compensation for time spent on ordered … duty do not include at least 22 working days, the employee is entitled to paid leave while on ordered military duty … a city employee is entitled to paid leave if the employee is on ordered military duty during a calendar year for a …
https://www.osc.ny.gov/legal-opinions/opinion-91-40Assertive Community Treatment Program
… Health (Office) is effectively overseeing the Assertive Community Treatment (ACT) program to ensure that ACT provider … Health Office is effectively overseeing the Assertive Community Treatment ACT program to ensure that ACT provider …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programMedicaid Program – Improper Payments for Drugs Without a Federal Drug Rebate Agreement
… Program The Department of Health (Department) administers New York’s Medicaid program. The Medicaid Drug Rebate Program … Department of Health and Human Services in exchange for state Medicaid coverage of most of the manufacturer’s drugs. …
https://www.osc.ny.gov/state-agencies/audits/2024/02/23/medicaid-program-improper-payments-drugs-without-federal-drug-rebate-agreementDiNapoli: Tax Cap at Two Percent for 2019
… Property tax levy growth for local governments with fiscal years that close on Dec. 31 will be capped at 2 percent for the 2019 fiscal year, according to State Comptroller … P. DiNapoli. This figure affects the tax cap calculations for all counties, towns, fire districts, 44 cities and 10 …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019DiNapoli: Tax Cap Remains at Two Percent for 2020
… Property tax levy growth for local governments with fiscal years that close on Dec. 31 will be capped at 2 percent for the 2020 fiscal year, according to State Comptroller … P. DiNapoli. This figure affects the tax cap calculations for all counties, towns, fire districts, 44 cities and 10 …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-tax-cap-remains-two-percent-2020New York State Comptroller Thomas P. DiNapoli Statement on Fitch Ratings' Upgrade of NYS General Obligation Bonds
… “New York state is in its strongest financial condition in years, and … by Moody’s Investors Service, is the latest indication of that improvement. While further steps to achieve structural … our well-funded pension plan have made to strengthen the state’s cash position and reduce projected budget gaps.” …
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-fitch-ratings-upgrade-nys-general-obligationDiNapoli: Office Has $14.5 Billion in Unclaimed Funds; Urges New Yorkers to Claim Lost Money
… today announced that his office has over $14.5 billion in unclaimed funds and urged New Yorkers to see if any of it … record for the third consecutive year for the most unclaimed funds returned in one year totaling $452 million. … our website." There are currently more than 35 million unclaimed funds accounts, some dating back to the 1940s. …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-office-has-145-billion-unclaimed-funds-urges-new-yorkers-claim-lost-moneyXIII.11 Submitting Travel and Expense Reimbursement Requests for Inactive Employees – XIII. Employee Expense Reimbursement
The purpose of this section is to provide guidance to agencies on submitting Travel and Expense reimbursement requests for inactive employees for expenses that were incurred during the employees State service
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii11-submitting-travel-and-expense-reimbursement-requests-inactive-employeesXI-A.1.A Separation of Duties – XI-A. Purchasing
… and Policies: According to the Standards for Internal Control in New York State Government , separation of duties is a basic internal … According to the Standards for Internal Control in New York State Government separation of duties is a basic internal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesOpinion 92-54
… 801 for contracts entered into prior to the election or appointment of a municipal officer or employee. Section … , 157 AD2d 252, 557 NYS2d 488). Therefore, even if the appointment of this individual as town supervisor would not …
https://www.osc.ny.gov/legal-opinions/opinion-92-54CUNY Bulletin No. CU-547
… Deduction Code 582 CUNY (SS/Medicare Deficiency) with an effective date prior to 9/1/16 and will remain at their … obligation amounts. Repayment of FICA tax deficiencies is separate from repayment of salary overpayment. If an … taxing authority. Background Internal Revenue Code (“IRC”) §6205 (a) (1) provides that proper “adjustments” …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareHousing Production in New York City
Over the last 14 years, housing supply growth in New York City outpaced that of the state, even as it lagged the nation. The growth was driven, in part, by more recent housing production.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-24-2025.pdfImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (2019-S-2)
To determine whether the Department of Health paid for claims in violation of federal and State regulations that require an appropriate National Provider Identifier for ordering, prescribing, referring, and attending (OPRA) health care providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s2.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and Motor Vehicle Safety Responsibility Act for the Four State Fiscal Years Ended March 31, 2018 (2019-M-1)
To ascertain the total expenses that the Department incurs in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the four State Fiscal Years ended March 31, 2018.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19m1.pdfOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… Purpose To determine whether the New York City Department of Homeless … oversight of the homeless shelters. Governed by a “right to shelter” mandate, the City provides temporary emergency shelter to every eligible person who requests services. Homeless … To determine whether the New York City Department of Homeless …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersOpinion 2002-11
… responding to the minimum number of calls of the emergency rescue and first aid squad, as set forth in section … minimum number of fire company calls other than emergency rescue and first aid squad calls, as set forth in section … responding to the minimum number of calls of an emergency rescue and first aid squad, and an additional twenty-five …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0