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Town of Clare – Fiscal Stress (2013M-317)
… at year end. As a result, the Board has heavily relied on appropriated fund balance as a financing source in the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317City of Troy – Budget Review (B5-13-20)
… in the City’s proposed budget for the 2014 fiscal year are reasonable. Background The City of Troy, located in … State Comptroller for review while the deficit obligations are outstanding. Key Findings The City’s proposed budget, … for capital improvements: the City’s 2014 capital plans are underfunded by over $1.4 million. The City’s proposed …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20CVS Health – Temporary Holding Account Rebate Revenue
… the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service … The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Civil Service … billion in commercial drug rebates (rebates exclusive of Medicare Part D rebates). Key Findings CVS Health improperly …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenuePine Valley Central School District –Financial Management and Procurement (2014M-36)
… District’s financial management and procurement process for the period July 1, 2012 through January 7, 2014. … The District’s general fund budgeted expenditures for the 2013-14 fiscal year total $15 million. Key Findings … The District’s reserve policy does not address the need for maintaining certain reserve balances or under what …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementState Agencies Bulletin No. 1101
… Code 2222) since the system cannot determine if the hidden position is in an eligible bargaining unit. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1101-2011-2012-deficit-reduction-plan-employees-represented-public-employeesState Comptroller DiNapoli Releases Audits
… BuildSmart NY/Executive Order 88 (2023-S-27) BuildSmart NY is a program created to carry out Executive Order 88 (EO 88), … the actual reduction reported was 14.4% by April 2020, and when committed projects (incomplete) are added, the reduction … terms, including the collection of almost $70 million due to NYC. The follow-up found that OTI made progress in …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsOpinion 88-11
… 2d 763, 330 NYS 2d 495, affd 45 AD2d 841, 358 NYS2d 957; see also Parks, Recreation and Historic Preservations Law, … in light of the holding in Board of Education of Central School Dist. No. 1 v Miles , 15 NY2d 364, 259 NYS2d 129 (see … vested an absolute fee in the municipality, subject only to a restriction on its use ( Matter of Rieger , 60 AD2d …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Unified Court System Bulletin No. UCS-261
… taxes and income taxes. Federal and State income tax withholding will be calculated using the Aggregate method. New York City and Yonkers income tax withholding will be calculated using the Flat Rate method. New York City Flat Rate withholding is 4.25%. Yonkers Flat Rate withholding is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-261-june-2018-uniform-and-equipment-uniform-allowance-andSUNY Bulletin No. SU-78
… Agencies must restart tax-sheltered annuities, federated funds, maintenance (taxable and non-taxable), and union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-78-restoration-contract-pay-and-additional-pay-suny-21pXI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… Generally, software maintenance means modifying software after an agency has purchased and installed it. It can …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsSUNY Bulletin No. SU-193
… for 21P employees will end 06/05/13. However, the status of 21P employees will remain as Active on the Job Data page. … Credit) must be used to ensure accurate reporting of service credit to the retirement system. The maximum … Summer Session Payments for non-resident aliens, one of the following Earnings Codes must be submitted on the Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-193-2013-suny-summer-session-paymentsSUNY Bulletin No. SU-204
… for 21P employees will end 06/04/14. However, the status of 21P employees will remain as Active on the Job Data page. … Credit) must be used to ensure accurate reporting of service credit to the retirement system. The maximum … Summer Session Payments for non-resident aliens, one of the following Earnings Codes must be submitted on the Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-204-2014-suny-summer-session-paymentsOversight of the Title Insurance Industry
… Program DFS is responsible for regulating all insurance in New York State, including title insurance. Title insurance … lender against future claims for any unknown defects in the title to the property at the time of sale. The cost of title insurance is higher in New York State than in comparable states, as noted by DFS …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryOpinion 97-3
… 1182 of the Real Property Tax Law does not authorize a village to waive interest and penalties on taxes which … are owned by the village and, in at least some cases, date from the 1930s. For purposes of this opinion, we assume that … effect only until December 31, 1999 (L 1993, ch 602, §8[c][i], as amended) 1 . Chapter 602 repealed, among other …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Comptroller DiNapoli Releases Municipal Audits
… of Johnstown , the City of Mount Vernon , the Village of South Glens Falls , the Woodgate Volunteer Fire Department and a budget review of the City of Yonkers . "In …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2Other Bulletin No. 5
… Purpose To notify the SUNY Construction Fund of OSC’s automatic processing of the $800 Salary Increase … record using the Action/Reason code of PAY/SAC (Pay Rate Change/Mass Salary Increase) with an effective date of 4/5/07 … action using the Action/Reason code of PAY/CSL (Pay Rate Change/Correct Salary) and the new salary. Any subsequent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-5-april-1-2007-salary-increase-suny-construction-fundState Agencies Bulletin No. 1603
… York and the Public Employees Federation (PEF), employees are permitted to cash out up to 120 hours of accrued Over40 … Employees who have accrued Over40 Comp Time II credits are eligible to cash out up to 120 hours once per year. … the calculation of overtime. Tax Information These monies are taxable income, will be included in the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1603-2017-csea-and-pef-over40-comp-time-ii-cash-outDiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… in court on July 24, 2023. The charges filed in this case are merely accusations and the defendant is presumed innocent …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadDiNapoli: Lagging Ridership Leaves MTA With Hard Choices, Must Adjust to Changing Demand
… ridership on New York City’s regional transit system is not recovering as hoped, leaving revenue well below … covered 51.1% of MTA’s overall operating costs (52.8% for NYC Transit). As of May 2022, fares covered just 31.9% of … 40% that the MTA had expected in its budget. Starting in 2025, the MTA will face growing budget gaps. That year it …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-lagging-ridership-leaves-mta-hard-choices-must-adjust-changing-demandState Comptroller DiNapoli Releases School District Audits
… have been issued. Clinton-Essex-Warren-Washington Board of Cooperative Education Services (BOCES) – Employee Benefit … reimbursement arrangement (HRA) in a timely manner. As of Dec. 31, 2021, the administrator had not returned $83,068 … available for BOCES’ use. Officials were not aware of the unreturned funds until auditors notified them in …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-audits