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Opinion 97-20
… -- Particular Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless … reasonable expenditures to remodel and purchase appliances for the firehouse kitchen. You ask whether a volunteer fire … insurance tax moneys to remodel and purchase appliances for the firehouse kitchen. Sections 9104 and 9105 of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-20State Comptroller DiNapoli Releases Audits
… found SUNY Downstate approved reimbursements to Sunset for $3,000 in bonuses paid to Downstate’s Assistant … addressing the problems identified in the initial audit report. DOH invoiced about $15.6 million in drug rebates as a … rebate invoicing and to monitor and make recommendations for improvements in the rebate process. State Education …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… fees were minimized. Had the supervisor invested available funds in a financial institution with higher available …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… County) The town did not have a written agreement or basis for rates charged to the Department of Corrections and Community Supervision DOCCS for sewer services. The town also charged sewer district … found the health insurance overpayments included $19,400 for ineligible individuals. In addition, direct supervisors …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Local Sales Tax Collections Growth Accelerates in 3rd Quarter
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-sales-tax-collections-growth-accelerates-3rd-quarterState Comptroller DiNapoli Releases Municipal Audits
… were reported and remitted late to the supervisor for 21 months of the 24 months auditors examined. In … the after-school, soccer and summer recreation programs for free, without full board consent. Sufficient program … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Statewide Local Sales Tax Collections Surge Nearly 58 Percent in May
… economy continues to improve as spending rebounds from the effects of the COVID-19 pandemic and the standstill it … will help New York’s local governments rebound from the effects of last year’s revenue shortfalls.” The extraordinary …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-statewide-local-sales-tax-collections-surge-nearly-58-percent-mayState Comptroller DiNapoli: Costs Will Climb for Municipal Landfills
… of New York City reported spending a total of $917 million on refuse and garbage-related activities. Local governments …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-costs-will-climb-municipal-landfillsDiNapoli: Metro North and LIRR Lax in Monitoring Overtime Paid For With Federal Stimulus Funds
… and the Long Island Rail Road (LIRR) found they failed to properly manage overtime paid by funds from the American … network and we must be good stewards of those funds. The MTA should take a harder look at wasteful spending and work … audits are included in the final audit. For a copy of the MTA report visit: …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-metro-north-and-lirr-lax-monitoring-overtime-paid-federal-stimulus-fundsComptroller DiNapoli Releases Municipal Audits
… to ensure fundraising money is safeguarded. There was no report prepared of expenditures, revenues and starting cash, … (EMS) Billing (2019M-112) The EMS Department did not bill for 614 incidents resulting in $417,600 of unbilled medical … (2019M-111) Town officials purchased a fire truck for more than $300,000 without competitive bidding, and did …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
… officials did not provide IT security awareness training for individuals who used the district’s IT assets. In … County) District officials did not properly account for Niagara Power Coalition revenues. Auditors found that … County) District officials did not seek competition for seven professional service providers who were paid …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsXVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… Basic financial statements for the State of New York are prepared in conformity with generally accepted accounting principles (GAAP) for governments as prescribed by the Governmental Accounting … Standards Board (GASB) which is the standard-setting body for establishing governmental accounting and financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsDiNapoli: Contamination of New York's Waterways From Combined Sewer Overflows Remains a Challenge
… Last year, billions of gallons of untreated sewage and stormwater impacted more than 200 waterways in New York due to antiquated and overwhelmed sewer systems, … regulations now require sewer system owners to report all discharges of untreated or partially treated waste into …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-contamination-new-yorks-waterways-combined-sewer-overflows-remains-challengeDiNapoli: State Medicaid Program Made More Than $100 Million in Duplicate Payments
… in duplicate payments to managed care organizations (MCOs) for premiums over a more than four year period, according to … have caused duplicate Medicaid premium payments for a long time,“ DiNapoli said. “The Department of Health … The Department of Health (DOH) pays MCOs a monthly premium for each enrolled recipient and, in turn, the MCOs pay …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-state-medicaid-program-made-more-100-million-duplicate-paymentsXIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… checks are written off and turn over to the OSC Bureau of Unclaimed Funds. All questions concerning the disposition of uncashed checks should be directed to the Office of Unclaimed Funds. Information and phone numbers concerning stale checks can also be found on the Bureau of Unclaimed Funds link located on the OSC home page at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsState Agencies Bulletin No. 1786
… If records indicate that the paycheck was delivered to the employee, the employee should be contacted and encouraged to … be followed: The check must be secured by the appropriate Business Unit. Within 30 days of the check date, the agency … Form AC 2714 (Undeliverable Payroll Check Report) at: NYS Department of Taxation and Finance Division of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1786-non-negotiated-andor-undeliverable-new-york-state-payroll-checksDiNapoli: Wall St. First Half Profits Total $13 Billion, Down From 2022
… in 2007, before the global financial crisis. Profits In 2022, the city’s securities industry profits of $25.8 billion … profits could fall to $24.7 billion, from $25.8 billion in 2022. However, economic uncertainties could cause profits to … firms’ interest expenses were seven times higher in 2022 than in 2021. Market expectations are generally that …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-wall-st-first-half-profits-total-13-billion-down-2022Opinion 99-4
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and … and facilities of town) WORDS AND PHRASES -- "Dispose of" (meaning of for purposes of General Municipal Law, §858[3]); … services of agents, employees and facilities of a town, in furtherance of the IDA's corporate purposes, and pay the …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Division of Housing and Community Renewal Bulletin No. DH-105
… Purpose The purpose of this bulletin is to inform the Division of Housing and … period immediately preceding the promotion. Effective Date(s) The new procedure for calculating promotions for RRSU … Agencies must not use the new calculation when processing promotion transactions effective within the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-105-calculating-base-salary-employees-district-council-37State Agencies Bulletin No. 1817
… bulletin is to provide agencies with the new procedure for calculating promotions for CSEA employees who have earned Longevity Lump Sum (LLS) … Employees in CSEA who are promoted effective 04/01/2020 and after are affected. Background Article 7.4(a) of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1817-calculating-base-salary-employees-civil-service-employees-association