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Cost-Saving Ideas: Legal Requirements
… local government to authorize the receipt of check images in lieu of cancelled checks. Banking Law Section 96-d allows a local government, in conjunction with a "bank, trust company or national bank," …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsState Agencies Bulletin No. 1154
… paid through PayServ. If direct deposit information does NOT exist in PayServ, the employee will receive their … payroll advice. Travelers will not be notified by SFS when a direct deposit is posted to their bank account. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1154-information-regarding-payserv-employee-file-interface-statewideDiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… Thomas P. DiNapoli today applauded the unanimous Court of Appeals decision in South Island Orthopaedic Group v. …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersOpinion 2007-2
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … and implementation. Among the legislation passed at that time was chapter 180, known as the “Election Consolidation … in the case of a village election held other than at the time of the fall primary or general election, apportioned to …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Opinion 93-11
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Limit (computation of … LAW, §104.00: The term "outstanding indebtedness" as used in General Municipal Law, §109-b(6)(c) includes only … which is not excludable pursuant to law. This is in reply to your inquiry asking whether the term "outstanding …
https://www.osc.ny.gov/legal-opinions/opinion-93-11DiNapoli: Town of Altona Official Misused $23,500
… The former bookkeeper in the town of Altona in Clinton County altered cash receipts in order to … such as this where local officials are taking advantage of lax financial controls and helping themselves to the money … fees were not deposited. In August 2013, after learning of the Comptroller’s audit, the former bookkeeper remitted …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… and reported and that Company money was safeguarded for the period January 1, 2013 through July 10, 2014. … governed by an elected 12-member Executive Board. Expenses for 2013 totaled $222,263. Key Findings The Treasurer does …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialStatewide Compliance With Administrative Requirements for Retail Liquor License Approvals, Renewals, and Enforcement Actions
… to ensure they are in compliance with the ABC Law. When a licensee is non-compliant, the Authority can impose a … requirements. For the new license applications we selected for review, the Authority had 99 percent of the … documentation on file. For selected license renewals, we determined that all documents were submitted, as required. …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/statewide-compliance-administrative-requirements-retail-liquor-license-approvals-renewalsAvailable Options – Article 14 Benefits
… or sooner, after retiring), nothing will be paid to any beneficiary. Joint Allowance — Full* This option will provide … for the balance of the five- or ten-year period. You may change your beneficiary within the five- or ten-year period. … You can designate only one beneficiary and you cannot change your designation after your retirement. If your …
https://www.osc.ny.gov/retirement/publications/1644/available-optionsLicensing and Monitoring of Proprietary Schools (Follow-Up)
… Objective To assess the extent of implementation of the six recommendations included in our initial audit report, Licensing and Monitoring of Proprietary Schools (Report 2019-S-68 ). About the Program …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-followOversight of Managed Long-Term Care Member Eligibility (Follow-Up)
… provide long-term care services, such as home health care and nursing home care, for people who are chronically ill or disabled. For the year ended December 31, 2022, Medicaid paid MLTC …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/oversight-managed-long-term-care-member-eligibility-followDiNapoli: NY State Pension Fund Purchases $20 Million in State of Israel Bonds
… Retirement Fund has purchased an additional $20 million in Israel bonds offered by Development Corporation for Israel, New York State Comptroller Thomas P. DiNapoli …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-ny-state-pension-fund-purchases-20-million-state-israel-bondsOpioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (Report 2017-S-66 ). About the … prescriptions. I-STOP is a tool to assist prescribers in determining the most appropriate treatment for an …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/opioid-prescriptions-medicaid-recipients-opioid-treatment-program-followHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… (Treasurer) is the chief fiscal officer and is responsible for the day-to-day financial activities, which includes … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please … report. We encourage the Board to make the CAP available for public review. … District officials did not properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsTown of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… Purpose of Audit The purpose of our audit was to review the recording of certain financial activities and … fleet management program for the period January 1, 2011, to May 8, 2013. Background The Town of Amherst is located in … The Town does not have any written policies or procedures to determine if the acquisition of new or replacement …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Existential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… July 2022 PDF Version The Metropolitan Transportation Authority (MTA) is the largest … service is especially critical to the economic health of New York City and its residents. More than half of City residents …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaOpinion 92-43
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … AND HIGHWAYS -- Highway Supplies and Equipment (necessity to obtain prior town board approval for purchases of); … highway superintendent be approved by the town board. You have enclosed a copy of the town's "purchasing resolution" …
https://www.osc.ny.gov/legal-opinions/opinion-92-43State Agencies Bulletin No. 928
… on the prior grade. Therefore, the Merit Step payment can only be paid if the prior grade is eligible to receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/928-october-2009-merit-step-listings-and-payments-certain-graded-and-nsOpinion 2008-1
… to school district) -- Exceptions (contracts with not-for-profit-corporations) GENERAL MUNICIPAL LAW §§ 800(2), … also served as a trustee on the board of trustees of a not-for-profit foundation that raises money and makes gifts to … to gifts from, or other matters involving, the not-for-profit foundation for which the board member serves as a …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1State Agencies Bulletin No. 1247
… Purpose To notify agencies (with the exception of the City University of New York) of increases in maintenance rates for employee housing and meals. Affected … be the first day of the pay period for the check date in which the deduction will be effective. Questions The Division …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1247-change-maintenance-rates-employee-housing-and-meals