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Adequacy of 2021 Budgets - Essex County (S9-21-9)
… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the County’s adopted … New York State. Some local governments have seen little to no impact on their financial operations, while others have seen more significant impacts due to reductions and/or increases to their revenues and/or …
https://www.osc.ny.gov/local-government/audits/county/2021/05/07/adequacy-2021-budgets-essex-county-s9-21-9Adequacy of 2021 Budgets - City of Jamestown (S9-21-6)
… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s adopted … New York State. Some local governments have seen little to no impact on their financial operations, while others have seen more significant impacts due to reductions and/or increases to their revenues and/or …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/adequacy-2021-budgets-city-jamestown-s9-21-6Opinion 89-27
… that county supervisors who take office after a certain date be required to contribute a greater amount for health … than those supervisors who were in office prior to such date, as long as the resolution is consistent with equal … that county supervisors who take office after a certain date be required to contribute a greater amount for health …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Otselic Valley Central School District – Procurement (2022M-58)
… District (District) officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings District officials did not always seek competition to procure goods and services not subject to competitive … District District officials used a competitive process to procure goods and services not subject to competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58DiNapoli Report Highlights MTA's Significant Needs
… A report released today by New York State Comptroller Thomas P. … In its October 2023 Needs Assessment (2025-2044) Report, the MTA's first since 2013, it departed from prior … rate, could improve service reliability, DiNapoli’s report notes. Contractor problems and pandemic-related delays …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-report-highlights-mtas-significant-needsRequired Documentation
… asking for additional documentation. Below is a list of acceptable forms of proof. Proof for Individuals Proof of … Trust Agreement Power of Attorney Legal Representative A notarized statement from the Guardian indicating that the … on Behalf of the Organization) Corporate Seal affixed to a notarized claim form; Notarized statement from an appropriate …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentationPipeline Safety Oversight (Follow-Up)
… York State’s pipelines transmit, gather, and distribute gas and other hazardous liquids (crude oil, refined petroleum … include any entity that engages in the transportation of gas. Our initial audit report, which was issued on March 8, … where Operators failed to notify them of specific gas-related incidents as required. We determined that …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/pipeline-safety-oversight-followState Agencies Bulletin No. 2237
… internal systems. Effective Dates: Thursday, September 19, 2024 Eligibility Criteria: Employee must have received pay on … the new layout. Testing of the new layout will occur from August 1, 2024, through August 31, 2024. Agencies wishing to test the new file layout should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fieldsUnited HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010
… Purpose To determine whether United’s charges were accurate and related to the administration of the Empire Plan. The audit covers … To determine whether Uniteds charges were accurate and related to the administration of the Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/united-healthcare-compensation-and-benefit-costs-empire-plan-period-january-1-2008-throughInfrastructure Inspection and Maintenance
… Purpose To determine whether the New York State Canal Corporation’s … Thruway Authority (Thruway Authority), was created in 1992 to operate and maintain the New York State Canal System … (Canal System). The Canal Law requires the Corporation to maintain the Canal System in good condition. The …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceTown of Stockton – Financial Management (2014M-90)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial management practices for the … million. Key Findings The Board did not adopt a policy to address the level of unexpended surplus funds; as a … the general and highway town-wide funds and adopt a policy to address the maintenance of a reasonable level of surplus …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Eligibility Requirements – World Trade Center Presumption
… area below a line starting from the Hudson River and Canal Street bearing east on Canal Street to Pike Street, continuing south on Pike Street to the East River and …
https://www.osc.ny.gov/retirement/publications/world-trade-center/eligibility-requirementsLife Changes: What If I Work After Retirement?
… New York; One of its political subdivisions (e.g., county, city, town, village); A school district or Boards of … You may return to public employment, earn up to the annual amount set by RSSL Section 212, and continue to … Laws That Apply to Returning to Work for the Same Employer 2 Internal Revenue Service (IRS) rules and the Retirement and …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementOpinion 88-74
… (contributions to private organizations -- veterans memorial committee) ARTS AND CULTURAL AFFAIRS LAW, §57.07; … requirements, contribute public funds to a veterans memorial committee for the purpose of erecting a memorial monument. You advise that a Vietnam Veterans …
https://www.osc.ny.gov/legal-opinions/opinion-88-74DiNapoli Op-Ed in City & State: NY ABLE Celebrates Seven Year Anniversary
… The full op-ed is below: Seven years ago this month, my office publicly launched the New York Achieving A Better … individuals to have a secure place to keep their money and watch it grow. As trustee of the program, my office works diligently to expand its benefits and make it …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-op-ed-city-state-ny-able-celebrates-seven-year-anniversaryManagement of Cash and Investments
… Purpose To determine whether the Metropolitan Transportation … Key Findings MTA follows certain important practices to manage cash and to maximize return on its investment portfolio. However, … To determine whether the Metropolitan Transportation …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsMedicaid Program – Medicare Part D Clawback Payments
… (“dual-eligibles”). The Department is required to make a monthly payment (referred to as the phased-down state … payment) to the federal government to cover part of the cost of prescription drugs for the State’s full-benefit … Key Findings Auditors identified opportunities for cost reduction of Part D clawback payments totaling $2.9 …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsPreferred Source Contracting (Follow-Up)
… for these groups. The Office of General Services (OGS) is the State’s central procurement agency and is … has specifically excluded from the Program. Key Findings OGS officials have made significant progress in addressing … implemented. SED officials have taken steps to establish criteria within its designation agreement with NYSID for …
https://www.osc.ny.gov/state-agencies/audits/2017/11/09/preferred-source-contracting-followOpinion 2005-2
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for expenses in operating personal vehicles) INSURANCE LAW §§9104, 9105: Foreign fire tax monies may not … Whether a volunteer fire department may expend foreign fire insurance tax monies to reimburse active members of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 97-7
… State for the benefit of the entitled party (see, e.g. In Re Menschefrend's Estate , 283 App Div 463, 128 NYS2d 738, …
https://www.osc.ny.gov/legal-opinions/opinion-97-7