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Opinion 92-11
… from insurance reserve to reserve for property loss and liability claims) MUNICIPAL FUNDS -- Insurance Reserve … by school district into reserve for property loss and liability claims) SCHOOL DISTRICTS -- Reserve Fund (no … from insurance reserve to reserve for property loss and liability claims) GENERAL MUNICIPAL LAW, §6-n; EDUCATION …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Opinion 90-63
… -- Appropriations and Expenditures (recognition dinner for volunteers); (holding party for senior citizens) MUNICIPAL FUNDS -- Appropriations and … Expenditures (in recognition of municipal service - dinner for volunteer library workers); (miscellaneous expenses - …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Opinion 90-13
… HIGHWAYS -- Utilities (municipal sewer project connected with reconstruction of State highway) SEWERS AND SEWER … Highway Rights-of-Way (municipal sewer project connected with reconstruction of State highway) HIGHWAY LAW, §10(27): … sewer pipe for a village sewer project in conjunction with a DOT road reconstruction project. This is in reply to …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Subway Wait Assessment
… three shuttle lines). From the original 28 stations built in Manhattan and opened on October 27, 1904, the subway … ability of Transit to provide evenly spaced subway service in conformance with the headways (time between trains) in the official schedule. The assessment determines the …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentSelected Performance Measures
… Database (NTD). The FTA uses this information as the basis for allocation of federal funding. In some instances, the FTA … defines a performance measure differently than the MTA. For example, the MTA generally considers ridership to be the … 156,493 as opposed to 247,780. LIRR and Metro-North use a model based on a 36-year-old survey of passenger travel …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresResponsible Contractor Policy Annual Report for 2021
For 2021, there was a total of $122,267,321 in qualifying contracts, of which 100% were awarded to Responsible Contractors.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/responsible-contractor-policy-annual-report-2021.pdfFiscal Stress Monitoring System - School Districts in Stress Fiscal Years Ending 2021
This list (sorted in order of fiscal stress score) reflects a fiscal year end date of June 30, 2021.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2021-schools-stressed.pdfState Agencies Bulletin No. 1924
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1924-april-2020-managementconfidential-mc-retroactive-2-salary-increaseNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2020
… March 2022 Since the onset of the COVID-19 pandemic, New Yorkers have seen how the fiscal and policy resources of … financial support for individuals, businesses and state and local governments, will continue to impact our … for the first time in the history of this report. For New York, funding levels for unemployment benefits, Medicaid, …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2020Participation Request - Employer Contribution Stabilization Program
The participation request form is used to enroll in the Contribution Stabilization Program (Chapter 57, Laws of 2010) for payment of retirement contributions.
https://www.osc.ny.gov/files/retirement/employers/pdf/csp-participation-request.pdfFly Creek Fire District – Non-Payroll Disbursements (2022M-115)
Determine whether the Fly Creek Fire District’s (District) non-payroll disbursements were supported, for proper District purposes, competitively procured and audited prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/fly-creek-fire-district-2022-115.pdfFabius-Pompey Central School District – Claims Auditing (2022M-83)
Determine whether Fabius-Pompey Central School District (District) claims were adequately documented, for appropriate purposes and were properly audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/fabius-pompey-2022-83.pdfWainscott Common School District - Claims Auditing (2018M-240)
Determine whether the Board of Education (Board) adequately audited claims before payment and ensured that each was approved, for appropriate purposes and adequ
https://www.osc.ny.gov/files/local-government/audits/pdf/wainscott-240.pdfCoxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
Determine whether purchases were in accordance with Board policy and statutes and claims were for appropriate purposes and audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/coxsackie-athens.pdfOpinion 94-1
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers … of the salaries of county employees who perform services for the administration and operation of a county sewer … charge to the cost of establishing a district an allowance for services rendered by salaried town employees when such …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Payroll Improvement Project Bulletin No. PIP-014
… to the saving plan page with an election date in a prior pay period. Arrears must also be calculated upon rehire for … employee’s Current Contribution Rate. Enter the Deduction Pay Periods. This is the number of pay periods (paychecks) the deduction will be taken and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsDiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… years 2014 and 2015. City-funded spending is projected to increase at an average annual rate of 4.6 percent between …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsDiNapoli: Identity Theft Cases Surged in New York in 2020
… during the pandemic with more than 67,000 complaints filed statewide in 2020, which was 85 percent more than the … during the pandemic with more than 67000 complaints filed statewide in 2020 which was 85 percent more than the previous …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020DiNapoli: Audit Finds State Falling Short in Helping People with Disabilities Find Work
… Thomas P. DiNapoli. “New Yorkers with disabilities suffer much higher rates of unemployment and poverty than the … Work Incentives Navigator and Reports (WINR) application, does not contain certain recommended components including an … would allow individuals with disabilities to better assess how employment will impact their income, health coverage, and …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-audit-finds-state-falling-short-helping-people-disabilities-find-workNon-Revenue Service Vehicles and On-Rail Equipment
… and implementing a unified mass transportation policy for New York City and Dutchess, Nassau, Orange, Putnam, Rockland, … whether VFO followed the policies and procedures. All 20 of the vehicles in our sample were requested using the … compared to purchasing the vehicle on a timely basis or at all. Additionally, VFO sometimes extended the lease beyond …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipment