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Residents of Long-Term Care Facilities Lacking Access to Advocates
… care facilities in New York state lack regular access to ombudsman services due to a decline in the number of … required annual training; and Develop a long-term advocacy plan that is informed by reliable data and that identifies … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/10/residents-long-term-care-facilities-lacking-access-advocatesOpinion 94-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of index fees remitted to State) CIVIL PRACTICE LAW AND RULES, §8018(a); JUDICIARY LAW, §39(2)(e): County clerks … year. The memorandum of the Assembly Budget Committee (NY Legis Ann, 1990, p 90) clearly indicates that the …
https://www.osc.ny.gov/legal-opinions/opinion-94-30College at Buffalo – Selected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State, as well as other outliers. As a result of our … (College) employee whose expenses were amongst the highest in the State and had outliers in the areas of lodging and air fare. This employee's travel …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/college-buffalo-selected-employee-travel-expensesDiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… declines reflect, in part, the phase-out of additional funding received through the federal American Recovery and … Local debt issuance continues to be a primary source of funding for infrastructure projects. Outstanding capital debt … fund capital expenditures. By comparison, the next largest funding sources for local projects – state and federal aid – …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetControls Over Revocable Consents
… DOT is ensuring that all structures meet the standards required by the Rules of the City of New York; and whether … consent have one in place. Our audit covered the period from July 1, 2016 through July 29, 2019. About the Program A … hearings regarding the consent. The Office also obtains required security deposits and certificates of liability …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsPublic Health – 2022 Financial Condition Report
… lower overall State Medicaid spending by nearly $3 billion and local Medicaid spending by $645 million in SFY 2021-22. … levels to peak at over 7.9 million in SFY 2022-23 and return to near pre-pandemic levels of approximately 6.1 … monthly premiums and added free dental and vision benefits for Essential Plan enrollees. The Division of the …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-healthOpinion 92-56
… This opinion represents the views of the Office of the State Comptroller at the time it was … of flat monthly allowance for use of private automobile on official business) WORDS AND PHRASES -- "Terms and conditions … on official business) LAWS OF 1972, CHAPTER 791; TOWN LAW, §§27, 116: A town whose town board is authorized by …
https://www.osc.ny.gov/legal-opinions/opinion-92-56NYS Comptroller DiNapoli Announces Coal Investments Under Review
… Fund (Fund) is reviewing 27 thermal coal mining companies to determine whether they are taking steps to transition to a more sustainable business model in line with the growing …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewAccounting and Financial Reporting for Pensions as Required by GASB 68 and Updated by GASB 82
The purpose of this bulletin is to provide updated information regarding pension accounting treatment and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/bulletin-gasb-68-reporting-pensions.pdfAccounting and Financial Reporting for Pensions as Required by GASB 68 and Updated by GASB 82
The purpose of this bulletin is to provide updated information regarding pension accounting treatment and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb-68-reporting-for-pensions-0320.pdfState Agencies Bulletin No. 882
… when reconstructing the employee’s salary: Office of Court Administration City University of New York (CUNY) Thruway …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/882-new-method-calculating-salaries-employees-upon-movement-public-employeesDetermining the Ex-spouse's Share – Divorce and Your Benefits
… According to New York State law, pension benefits earned during a … during the marriage (numerator) by total service credit at retirement (denominator). Then, that percentage is multiplied … 2. 60% × 50% = 30% (ex-spouse’s portion) NYSLRS will calculate the precise service credit accrued during the …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareCost-Saving Ideas: Containing Employee Health Insurance Costs
… provide the right coverage for your employees. Offer Cash Payment In Lieu of Health Benefits For employees who have … another secondary source, offer them the option of a cash payment in lieu of health benefits. This provides a win-win: … the IRS concerning the income tax consequences of the cash payment. Explore the feasibility of offering a one-time …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costsNYS Pension Fund Commits $2 Billion to Climate Transition Index
… State Common Retirement Fund (Fund) will invest $2 billion in an index focused on reducing the risks of climate change and capitalizing on … is part of the Comptroller's Climate Action Plan announced in 2019 and his goal for the Fund of net-zero greenhouse gas …
https://www.osc.ny.gov/press/releases/2021/12/nys-pension-fund-commits-2-billion-climate-transition-indexComptroller DiNapoli Releases School Audits
… decline from 2012-13. Greenburgh Central School District – Payroll and Reserve Funds (Westchester County) District … have not provided employees with written procedures over payroll, did not adequately segregate payroll duties or establish sufficient compensating controls, …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-releases-school-auditsNY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… a Better Life Experience ( NY ABLE ) program, designed to help individuals with disabilities maintain their health, … families and individuals with a secure and practical way to save and invest funds without jeopardizing their … The bill authorized the Office of the State Comptroller to administer NY ABLE. DiNapoli’s office also oversees New …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsOpinion 91-32
… Mahon v Board of Education of the City of New York , 171 NY 263; Teachers' Ass'n Central High School District No. 3 v … VIII, §1 (see, e.g., Ausable Chasm Co. v State , 266 NY 326; City of Rochester v Chiarella , 98 AD2d 8, 470 NYS2d 181, affd 63 …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Other Bulletin No. 25
… Cycle/Pay Period Type Payment Effective Date Check Date Administration Lag 03/26/15 04/22/15 Eligibility Criteria The … If the employee meets the eligibility criteria and has a Payroll Status of Active, Leave With Pay or Leave of Absence … If the employee meets the eligibility criteria but has a Payroll Status of Terminated, Retired or Leave of Absence …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-25-april-2015-state-university-construction-fund-scf-civilComptroller DiNapoli Releases Annual Review of MTA Finances
… . Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… To determine whether UnitedHealthcare Insurance Company of New York paid claims for Empire Plan members who were not … health insurance coverage to over 1.2 million active and retired State, local government, and school district …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-services