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Opinion 88-50
… FUNDS -- Capital Reserve Fund (use of moneys to fix dents and small holes, and clean and refinish the interior of a water storage tank) … useful life of the property. In this regard, we note that your inquiry states that the village expects the proposed …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 2006-1
… to certify as prerequisite to payment) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (payment of prior to completion … payroll or other claim for compensation of town officers and employees is a prerequisite to the payment of … may not be superseded by local law. This is in reply to your letter asking whether a town may pay an employee on the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1NYC Budget Is Balanced but Risks Are Growing
… drops in state assistance, potential federal budget cuts and slower economic growth, according to a report released … Thomas P. DiNapoli. “Strong job growth, record tourism and rising wages have helped to bolster New York City’s … DiNapoli said. “Still, there are risks on the horizon, and Mayor de Blasio’s efforts to find additional savings in …
https://www.osc.ny.gov/press/releases/2019/03/nyc-budget-balanced-risks-are-growingUnited Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… costs reported by United Cerebral Palsy Association of the Rochester Area, Inc. (UCP Rochester) on its Consolidated Fiscal Report (CFR) were … covered the year ended December 31, 2013. Background UCP Rochester, a not-for-profit organization located in … costs reported by United Cerebral Palsy Association of the Rochester Area Inc on its CFR were prprly calculated adqtly …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 (Follow-Up)
… (NYSHIP) provides health insurance coverage to active and retired State, participating local government and school district employees and their dependents. The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2014/10/30/empire-bluecross-blueshield-selected-payments-special-items-period-april-1-2011-throughCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… health insurance coverage to over 1.2 million active and retired State, local government, and school district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, serving 1.1 million members. Civil …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followBrighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… Middle School for Boys is located in the City of Albany, and is governed by a Board of Trustees, which is currently … services that the Foundation could provide the School and increases the fee from 1 percent of total pupil revenue … contain sufficient descriptions to determine the benefits, rights and responsibilities of all parties to the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348NYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
… P. DiNapoli today announced that a coalition of 11 state and local Comptrollers and Treasurers is calling on the Environmental Protection … greenhouse house gas (GHG) emissions. The Comptrollers and Treasurers argued that repealing of the Plan could … P DiNapoli today announced that a coalition of 11 state and local Comptrollers and Treasurers is calling on the …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-powerWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… West Hill Fire District No. 3 is located in Chemung County and serves approximately 700 residents. The District contracts with the City of Elmira and Big Flats Fire District No. 1 to provide fire protection … fund balance identified in this report in a manner that benefits taxpayers. If the Board determines that the existing …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160DiNapoli: Audit Finds False Elevator Inspections, Safety Hazards Overlooked
… in New York City are missing hazardous violations and allowing unsafe conditions to go unrepaired, according to … deserves credit for taking steps to address the concerns and recommendations we’ve made in our audit report, the … agency needs to ensure that all inspections are complete and thorough so that New Yorkers can feel confident that the …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-finds-false-elevator-inspections-safety-hazards-overlookedDiNapoli Announces State Contract & Payment Actions for June 2014
… his office reviewed 2,067 contracts valued at $2.3 billion and approved more than 840,600 payments worth nearly $10.8 … billion in June. His office also rejected 224 contracts and related transactions valued at $320.7 million and more than 1,400 payments valued at nearly $4.1 million …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-announces-state-contract-payment-actions-june-2014Opinion 2000-10
… by county when property sold was funded with county debt and Urban Development Corporation loan) GENERAL MUNICIPAL LAW … is financed both by the issuance of county obligations, and a loan from the Urban Development Corporation ("UDC") … 6-l of the General Municipal Law. This is in reply to your request for our opinion regarding the financial …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Oversight of Adult Protective Services Programs
… Objective To determine if the Office of Children and Family Services adequately monitors Adult Protective … for the period from April 2017 through December 2020 and the relevant work completed through April 2021. About the Program In New York State, the Office of Children and Family Services (OCFS) administers the Adult Protective …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsWestern Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… Corporation (Corporation) Board of Directors (Board) and Corporation management adequately plan and monitor financial operations? Audit Period January 1, … to the 2020 calendar year to review Board meeting minutes and verify whether there was Board approval for certain …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementState Comptroller DiNapoli Releases Municipal Audits
… – Long-Term Planning (Schoharie County) Town officials have allocated sufficient resources to properly maintain the … data file. Finally, while NYSDOL performs a data match on a biweekly basis for county jail inmates outside of New … and the safeguarding of its resources. The bylaws do not adequately segregate the treasurer’s duties. They …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-319.1
… April 2022 Unified Court System (UCS) Retroactive Security and Law Enforcement Differential Payment (SLED) increase and to inform agencies of new eligibility criteria. Affected … in the following Bargaining Units: 87, 86, DR, F8, SR and SY who met the eligibility criteria on 04/01/2022 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3191-retroactive-april-2022-ucs-sled-payment-increaseDiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… Authority (MTA) will be able to limit future fare and toll increases to 4 percent as planned will depend on the … amount of capital funding made available by New York state and New York City, and whether the economy continues to grow without … Whether the MTA will be able to limit future fare and toll increases to 4 percent as planned will depend on the …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallOpinion 96-8
… regulations evidenced by photo-monitoring) VEHICLE AND TRAFFIC REGULATIONS -- Toll Collection Provisions … criminal actions and other proceedings. As it applies to your inquiry, section 99-l provides as follows: 1. Towns and villages, for their own respective benefits shall be entitled to receive for the services of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-8State Police Bulletin No. SP-254
… inform agencies of OSC’s automatic processing of the 2023 and 2024 retroactive increases to the Holiday Bonus Payment, and to provide agencies instructions for submitting payments … for Individuals Who Filed for Retirement Social Security Benefits: Per Internal Revenue Service Publication 957, OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-254-retroactive-2023-2024-holiday-bonus-payment-eligible-employees-stateComptroller DiNapoli Releases School Audits
… Central School District , Moriah Central School District , Newark School District Public Library , New Hyde Park-Garden … official to ensure the accuracy of the leave records. Newark School District Public Library – Board Oversight … Duanesburg CSD Genesee Valley CSD Iroquois CSD Moriah CSD Newark School District Pub Library New Hyde ParkGarden City …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1