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Opinion 90-54
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (equitable distribution of benefits in matrimonial actions) DOMESTIC RELATIONS LAW, §236; … payee upon receipt of a duly issued court order in a matrimonial action. RETIREMENT AND SOCIAL SECURITY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 2006-5
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Compensation (mid-term decrease … not fix the salaries of certain listed elected officials in excess of the amounts so specified in the notice of hearing on the preliminary budget, except by …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 88-76
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Investments (of private moneys) … public library may be invested by the library trustees in investments which they deem to be for the best interests of the library, and need not be invested in the manner specified in General Municipal Law, §11. …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Opinion 2002-17
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Award (of prime contract … both as construction manager to act on behalf of a town in coordinating the work of the prime contractors, and as one … project subject to General Municipal Law §101. This is in response to your inquiry concerning a proposed town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Lead Service Line Replacement Program and Lead Service Line Inventory
… lines present a significant risk of lead contamination in drinking water. High levels of lead in drinking water can cause serious health effects in both adults and children, including damage to the brain …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventoryDiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
… performed well over the past year despite the challenges in the market,” DiNapoli said. “We achieved a solid return on investments in the midst of global volatility thanks to our talented … The Fund is the third-largest public pension fund in the country and remains one of the nation’s best-managed …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… transfers are made and the fund receiving the transfer-in. All operating transfers are closely monitored and reported on by OSC and, pursuant to statutes, in most cases the transfers are transacted on request of the … another fund pursuant to statutory authority contained in permanent State statute or temporary authority provided in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersMedicaid Program – Medicaid Payments to Medicare Advantage Plan Providers
… Background Many Medicaid recipients are also enrolled in Medicare. Such recipients are commonly referred to as “dual-eligibles.” In 1997, Congress established Medicare Part C, the Medicare … liabilities on 7,072 Medicaid claims resulting in overpayments of $770,935. We determined three of the …
https://www.osc.ny.gov/state-agencies/audits/2018/09/10/medicaid-program-medicaid-payments-medicare-advantage-plan-providersSUNY System Administration Office – Selected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State, each of whom incurred over $100,000 in travel expenses during the three-year audit period, as … employee for audit whose expenses ranked among the highest in the State in the area of lodging. In total, we examined …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesAm I Required to Have an Audit?
… A local government that expends $1,000,000 or more in federally awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in accordance with the provisions of the federal "single …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditUse of Federal Funding for Election Technology and Security
… responsible for administering and enforcing election laws in the State. To fulfill these responsibilities, the BOE … the U.S. Election Assistance Commission (EAC) to aid in the administration of federal elections. The EAC provides … these standards and secure and improve election systems. In 2018, the EAC made the HAVA Election Security Grant (HAVA …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityMarch 2000: Handicapped Parking Education Program
… increased public awareness of handicapped parking laws. In order to fund this program the statute provides for … relating to handicapped parking spaces. This surcharge is in addition to any other sentence, fine or penalty. One-half … amount will be paid to chief fiscal officer of the county in which the violation occurred. These monies must be used to …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programFund Financial Data – 2023 Financial Condition Report
… and expenditures that are not required to be accounted for in another separate fund. In New York State, significant sources of funds that normally would be reported in the General Fund have been pledged or dedicated to other …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… Background The Almond Volunteer Fire Department is located in the Village of Almond in Allegany and Steuben Counties. The Department, consisting … Take action to recover the missing funds identified in this report. Develop and include internal controls in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Lakeland Fire District – Travel and Conference Costs (2013M-145)
… 30, 2012. Background The Lakeland Fire District is located in the Town of Islip in Suffolk County. The District is governed by an elected … that expenditures were properly supported. This resulted in: The payment of $15,041 in questionable travel costs which …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145City of Yonkers – Budget Review (B6-15-16)
… which impact the City of Yonkers' financial condition in the current and future years. Background The Office of the … year 2015-16 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … funding of $14 million which will not be available in future years. The City continues to rely on fund balance …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Wainscott Common School District – Financial Condition (2013M-268)
… Background The Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed by the Board of … under-estimated revenues and over-estimated expenditures in the Board adopted budgets by a total of more than $1.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… through June 30, 2013. Background Albany County is located in eastern New York State and has a population of … Probation Department collected $464,508 and $542,187 in restitution, fines and fees during 2011 and 2012, … policies for disbursing restitution money retained in a victims’ trust fund, Department officials have not …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsTown of Lindley – Financial Management (2012M-226)
… August 15, 2012. Background The Town of Lindley is located in Steuben County and has a population of approximately … $309,369 and $399,024 of unrestricted surplus funds in the general and highway funds, respectively. These amounts are excessive in comparison to the Town’s expenditure levels, representing …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Lincoln – Financial Management (2013M-245)
… 31, 2012. Background The Town of Lincoln is located in Madison County and has a population of approximately … 31, 2012, the Board accumulated unexpended surplus funds in the general fund totaling $458,698, which were excessive … occurred because the Board underestimated budget revenues in previous years and did not adopt a policy to govern the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245