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State Comptroller DiNapoli Releases Municipal Audits
… and goals, or how collections should be enforced. Village of Hewlett Neck – Financial Management (2022M-35) The board … fund balance. Revenues were underestimated by a total of $334,095 and appropriations were overestimated by a total … of $505,187 more than necessary in taxes and maintained an excessive level of surplus fund balance in the general fund …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… verify applicants’ project information or complete cost-benefit analyses before approving projects. The board and … the town’s accounting records, that the town’s general fund balance was overstated by $316,272 as of December 31, …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYSLRS Announces Employer Contribution Rates for 2025-26
… State Comptroller Thomas P. DiNapoli today announced employer contributions rates for the New York State and Local Retirement System (NYSLRS) for State Fiscal Year (SFY) 2025-26. Employers’ average contribution rates will increase …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-nyslrs-announces-employer-contribution-rates-2025-26Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Follow-Up)
… and Disability Assistance (OTDA) administers programs for the State’s low-income residents and provides support, … providers of homeless services in Onondaga County with a 192-bed capacity for emergency shelter services. In order … determine if OTDA adequately monitored and appropriately reimbursed claims for homeless shelter providers, such as the …
https://www.osc.ny.gov/state-agencies/audits/2024/07/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuse-followReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Reimbursement of Homeless … Westhab is the single largest provider of these services in Westchester County. In order to effectively evaluate whether costs are eligible …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center-followDiNapoli: Five Major Companies Adopt Pension Fund's Call for Transparency on Political Contributions
… New York State Comptroller Thomas P. DiNapoli today announced … major companies in the New York State Common Retirement Funds portfolio have adopted the Funds request to disclose …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-five-major-companies-adopt-pension-funds-call-transparency-political-contributionsOversight of Contract Expenditures of Palladia, Inc. (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Oversight of Contract Expenditures of Palladia Inc Report 2020S5
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/oversight-contract-expenditures-palladia-inc-followDiNapoli: 22 School Districts Designated in Fiscal Stress
… Twenty-two school districts were designated in some level of fiscal stress under New York State … year (SY) ending June 30, 2024, up from 16 districts in fiscal stress the prior year. The low number of districts … with stress designations largely reflects recent increases in state and federal aid. “Pandemic-related federal funding …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stressPublic Authorities
… pay debt service. Public Authorities Reporting Information System The Public Authorities Reporting Information System (PARIS) is the online reporting system that allows public authorities to enter their …
https://www.osc.ny.gov/public-authoritiesDiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… and the New York State Police Superintendent Stephen G. James announced the arrest of a Tannersville couple, Kelly … B. Tuomey, 60, today for allegedly stealing over $35,000 in pension payments. “The defendants allegedly exploited a …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsDiNapoli Releases Annual IDA Report
… Development Agencies (IDAs) reported $784 million in net tax exemptions in 2018, up 4.4 percent from 2017, according to an annual report that summarizes the performance of IDAs … build back from the shock of the pandemic, IDAs may have a critical role in helping businesses and communities …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-annual-ida-reportExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… audit report, Medicaid Program – Excessive Payments for Durable Medical Equipment Rentals (Report 2021-S-36 ). … the State’s Medicaid program. DOH uses two methods to pay for Medicaid services: fee-for-service (FFS) and managed care. Under the FFS method, DOH …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followState Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… Empire State Development Corp. (ESD), the entity in charge of doling out … their commitment to invest nearly $5.8 billion and create 34,472 new jobs in New York. Not Holding Companies to … $4.6 million, ESD provided auditors with worksheets that staff used to compile data to support their tax credit …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-programState Agencies Bulletin No. 1445
… Purpose To provide Agencies with general guidance on the services and processes of the Bureau of State Payroll Services Tax Audit and Compliance … All tax-related inquiries/requests must be submitted in writing to the Tax and Compliance mailbox. Requests sent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1445-general-tax-tipsOpinion 94-19
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- … amount of "zero coupon bonds" (i.e. deep discount bonds on which no periodic interest is payable) issued in 1993 is … Further, the amendment provides that all interest on an issue of indebtedness need not be paid annually so long …
https://www.osc.ny.gov/legal-opinions/opinion-94-19DiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… (SED) as required under the Safe Schools Against Violence in Education (SAVE) Act. SED uses local districts’ reports of … “Every child has a fundamental right to an education in a safe environment,” DiNapoli said. “When school districts … other theft (with weapon)* 13 0 0 0 Bomb threat 14 1 1 0 False alarm 15 4 4 0 Riot (no weapon) 16 2 0 2 Riot (with …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsOpinion 2010-2
… or statutory amendments that bear on the issues discussed in the opinion. PERSONAL PROPERTY -- Disposition of … and subject to public hearing requirements as prescribed in Town Law § 198 (12) (a), may sell or lease any real or … properties to a related party who had been convicted of a crime. The court held that the County Legislature's refusal …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Opinion 88-29
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … mayor would not have a prohibited conflict of interest in a purchase of real property from the village industrial … of interest would arise if the mayor of a village, in his private capacity, purchases a parcel of land from the …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Opinion 88-22
… or statutory amendments that bear on the issues discussed in the opinion. SEWER DISTRICTS -- Construction (inclusion of … that the town is constructing sewage treatment plants in two sewer districts and has applied for State and Federal aid in connection with the projects. In its applications for aid …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Opinion 88-75
… ownership interest. The matter is in the latter stages of discovery, and you point out that it would be very costly, as …
https://www.osc.ny.gov/legal-opinions/opinion-88-75