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Opinion 91-45
… AND HIGHWAYS -- Improvements (performance pursuant to agreement between the town board and highway superintendent) -- Repairs (performance pursuant to agreement between town board and highway superintendent) … (highway repairs and improvements subject to agreement with town board) -- Relations With Town Board …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 91-25
… This opinion represents the views of the Office of the State Comptroller at the time it was … requires a city (other than New York City), town, village or fire district to pay to a paid firefighter who is … 282 App Div 1008, 125 NYS2d 672, affd 307 NY 770; Drahos v Village of Johnson City , 80 AD2d 106, 438 NYS2d 394; Matter …
https://www.osc.ny.gov/legal-opinions/opinion-91-25State Agencies Bulletin No. 960
… agencies with procedures to populate retirement records in PayServ for employees who enroll in ERS. Affected Employees Employees who first join ERS on or … Senate Bill No. S66026) that creates a new Tier 5 that, in accordance with constitutional requirements, only applies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/960-new-tier-5-benefit-structure-new-york-state-employees-retirement-systemMedicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
… Generally, outpatient services are medical procedures that can be performed in the same day. Medicaid uses the All …
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claimsEthelbert B. Crawford Public Library – Disbursements (2013M-222)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the … County. The Library is governed by a seven-member Board of Trustees. The Library disbursed a total of $788,584 for … The purpose of our audit was to evaluate the internal controls over the …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Examination of Outstanding Premiums
… Purpose The objectives of our examination were to determine (i) the extent to which the New York State Insurance Fund (NYSIF) … amount of outstanding premiums NYSIF may have been able to recover through SWOP since April 2012. Background New York … The objectives of our examination were to determine i the extent to which the New York State …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiumsTown of Owego Fire District – Board Oversight (2013M-26)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of cash disbursements, assets and fuel … The purpose of our audit was to assess the Boards oversight of cash disbursements assets and fuel …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Unified Court System Bulletin No. UCS-138
… letters provided for 2004-2006 retroactive payments of the Senior Officer Series Differential for eligible employees in … recovered by the OVP earn code and take appropriate action to adjust the overpayment. Agencies must review … Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-138-retroactive-adjustment-senior-officer-series-sos-differentialDiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… capital projects are over their initial budgets and behind schedule, suggesting better monitoring and reporting could … certain types of projects are more likely to be behind schedule or over budget than others. Courts, waterway … public documentation about what is fueling these cost and schedule overruns. DiNapoli recommended the city shift all …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-neededState Agencies Bulletin No. 2239
… Adjusted Hire Date: OSC has developed an ORP/VDC Breaks Calculator and comprehensive ORP/VDC Breaks in Service Job … agencies with the breaks in service calculation. The calculator should be used by agencies when calculating breaks … Job Aid contains step-by-step instructions for using the calculator and submitting the results to OSC for review. Both …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2239-calculating-projected-366-day-completion-date-andor-projected-7-yearCUNY Bulletin No. CU-602
… prior service credit in an employer sponsored optional retirement plan Background The TIAA Action Request (AC-1767) … a waiver of the suspense period or an election date change for an employee that has prior service with a qualified … been updated to include additional information required for OSC’s audit and approval. Effective Date Immediately …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-602-revised-form-tiaa-eligible-employeesSelected Management and Operations Practices
… New York, Disposition of Personal Property, and the Energy Efficiency Program. A. ReCharge New York Purpose To … metrics, and phased out customers of the former discounted energy programs as provided in the ReCharge New York law. … controls over fleet assets sales. C. Energy Efficiency Project Purpose To determine if Energy Efficiency project …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesManagement of General School Funds (Follow-Up)
… had poor controls over its General School Fund (GSF) bank account. In addition, we concluded that the school …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followDiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… schools. The act requires school districts to establish a code of conduct, mandates training and instruction for … districts, the department has not reviewed or verified what it has collected or monitored school districts’ … submitting building plans to local law enforcement, SED does not have any assurance that this requirement is being …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-audit-finds-major-shortcomings-oversight-school-safety-planningTown of Allen – Claims Audit (2024M-123)
… – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Board (Board) properly audited and approved … Determine whether the Town of Allen Town Town Board Board properly audited and approved …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Power of Attorney
… to wait until an emergency occurs to file your NYSLRS POA form. Under normal circumstances, NYSLRS won’t release … members. However, if we have an approved copy of your POA form on record, we can discuss your information with the … this document. Submit the NYSLRS Power of Attorney Form for Faster Service The NYSLRS special durable power of …
https://www.osc.ny.gov/retirement/members/power-attorneyDiNapoli: State Missed Out on Over $180 Million in Medicaid Drug Rebates
… The state Department of Health can do more to control costs and save taxpayers money by making sure it gets the drug rebates that it is entitled to under federal regulations, according to an audit by State Comptroller Thomas P. DiNapoli. … The state Department of Health can do more to control costs and save taxpayers money by making sure it …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-state-missed-out-over-180-million-medicaid-drug-rebatesContract Submission System Guide for the Office of the Attorney General Users
… which allows State authorities to submit contracts and contract amendments for prior approval or filing to the Office of the State … as required by Public Authorities Law (PAL) 2879-(a) and NYCRR Part 206. OSC will review submitted transactions … which allows State authorities to submit contracts and contract amendments for prior approval or filing to the …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-office-attorney-general-usersOpinion 99-4
… are authorized generally to "convey" unneeded real property (see, e.g., County Law, §215[5,6]; Town Law, … corporations and fire districts to make gifts of unneeded real property to another municipal corporation or fire … p 1; 1986 Opns St Comp No. 86-22, p 37, gift of municipal money to an IDA; 1982 Opns St Comp No. 82-342, p 434; 1982 …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Unified Court System Bulletin No. UCS-139
… Court System agencies of the Retroactive Salary and Location Pay Increases, to explain OSC’s automatic processing … Unified Court System and provides for General Salary and Location Pay Increases for non-judicial employees. Contract … $115,000. UCS Administration will manage these cases. Location Pay Increases Employees in NYC, Rockland, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-139-retroactive-general-salary-and-location-pay-increases