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Opinion 94-19
… (need to establish sinking fund) STATE CONSTITUTION, ARTICLE VIII, §2; LOCAL FINANCE LAW, §§21.00(d), 57.00(e), … and the amount received upon issuance of such bonds. Article VIII, §2 of the State Constitution, which sets forth … January 1, 1994, in several respects. The amended article VIII, §2 authorizes municipalities to repay debt with …
https://www.osc.ny.gov/legal-opinions/opinion-94-19DiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… the shortcomings we’ve found.” DiNapoli’s audit examined 10 schools (two in each borough), several of which have … to SED. Unreported Incidents The audit checked the 10 schools' incident reports for the 2011-2012 and 2012-2013 … a desk knocking him to the floor with the desk landing on top of him; At PS 83 in Manhattan, a student punched another …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsOpinion 2010-2
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … v Giuliani , supra involved somewhat unique facts. In that case, the City of New York was selling two public radio …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Opinion 88-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (mayor's purchase of real …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Opinion 88-22
… This opinion represents the views of the Office of the State Comptroller at the time it was … (exclusion of nonresidents); (imposition of fees) TOWN LAW, §§198, 202: The cost of construction of park … use of the park to residents of the town (see Schreiber v City of Rye , 53 Misc 2d 259, 278 NYS2d 527; Gewirtz v City …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Opinion 88-75
… in the lawsuit by another firm but that the principal lawyer representing the city has recently left that firm and … costly, as well as time consuming, to the city for a new lawyer from the prior firm to become expert in the case. You …
https://www.osc.ny.gov/legal-opinions/opinion-88-75XVI.3.B Fund Accounting – XVI. Financial Reporting
… characteristics of the different fund types is necessary for a complete understanding of governmental accounting. A … deferred inflows and outflows of resources, are accounted for through these funds. All Governmental Funds use the … operating fund and also serves as a "catch-all" fund for all revenues and expenditures not required to be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingOversight of Passenger Safety
… Purpose To determine whether the Office for People With Developmental … 1, 2015 through June 26, 2018. Background OPWDD works to help people with developmental disabilities live richer …
https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safetyUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59 (Follow-Up)
… implementation status of the three recommendations made in our audit report, UnitedHealthcare: Improper Payments for … Service (Department) contracts with UnitedHealthcare (United) to process and pay medical and surgical claims for services provided to Empire Plan members. United’s payments to medical providers are based, in part, on …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59-followState Comptroller DiNapoli Releases Municipal Audits
… County) The board's continual appropriation of nonexistent fund balance has weakened the financial condition of the town-wide general fund. The board … from the beginning of the 2014-15 fiscal year through May 31, 2017. The board has not developed any long-term …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: January Tax Collections Fall Short
… “With two months left in the state’s fiscal year, this is a trend to watch closely.” State tax receipts in January of … April. The Division of the Budget is expected to issue a revised Financial Plan with updated revenue projections … and less than $1 million below projections. The General Fund ended January with a balance of $10.4 billion, which was …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortCUNY Bulletin No. CU-555
… provided for a retroactive increase to the hourly rates effective May 31, 2010 to September 30, 2017. The agreement provides for rate increase to the hourly rates effective 11/30/16. The revised rate chart and … hired before August 1, 2006 will be paid the new salary rates. Any Auto Mechanic and Machinist hired on or after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-555-cuny-rate-increases-auto-mechanic-and-machinistPreferred Source Contracting (Follow-Up)
… Purpose To determine the extent of implementation of the five … State Finance Law (Law), grants “preferred source” status to Corcraft and not-for-profit organizations that serve and …
https://www.osc.ny.gov/state-agencies/audits/2017/11/09/preferred-source-contracting-followAppropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up)
… the implementation status of the 14 recommendations made in our initial audit report, Appropriateness of Medicaid … care needs. Following enactment of the Affordable Care Act in 2010, the State developed the New York State of Health … had adequate controls to ensure accurate enrollments in the Medicaid program and to determine whether improper …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/appropriateness-medicaid-eligibility-determined-new-york-state-health-system-followSafety of Seized Dogs (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Safety of Seized Dogs (Report … while not on the owner’s premises; or is licensed but not in control of or on the property of the owner or custodian …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-followComptroller DiNapoli Releases School Audits
… found that the district did not have adequate and up-to-date residency information to support tuition charges totaling $2.5 million for 162 … District – Contractual Services (Erie County) Payments to two service providers totaling $477,000 (10 percent) were …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsSUNY Bulletin No. SU-253
… Purpose To provide agency instructions for processing the Downstate Location Stipend. Affected … the Fall Downstate Location Stipend: Bargaining Unit = 28 Salary Grade = 980 Pay Basis Code = BIW, FEE Payroll Status = … the Fall Downstate Location Stipend: Bargaining Unit = 28 Salary Grade = 980 Pay Basis Code = BIW, FEE Payroll Status = …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-253-suny-downstate-location-stipend-gsnu-employees-representedDiNapoli: Local Law Enforcement Agencies Agree to Improve Sex Offender Monitoring
… convicted sex offenders have failed to comply with the state’s Sex Offender Registry Act, according to an audit issued today by State Comptroller Thomas P. DiNapoli. As a result, the …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-local-law-enforcement-agencies-agree-improve-sex-offender-monitoringSUNY Bulletin No. SU-244
… Purpose To provide SUNY agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back Affected Employees Tier 6 SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-244-two-year-look-back-tier-6-suny-tiaa-optional-retirementSUNY Bulletin No. SU-255
… Purpose To provide SUNY agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back Affected Employees Tier 6 SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-255-two-year-look-back-tier-6-suny-tiaa-optional-retirement