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South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … Background The South Byron Volunteer Fire Company, Inc. is located in the Town of Byron, in Genesee County. The Company is governed by a five-member Board of Directors. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialOpinion 92-14
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … to subdivision (2), the situation is less clear. There are no statutes or regulations specifying what action a depositor … lien period has expired. 2 Moreover, there appears to be no pertinent case law. However, we believe that it is …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Opinion 88-25
… -- Use of (exclusion of nonresidents); (imposition of fees and regulations) TOWN LAW, §198(4); STATE CONSTITUTION, ART … in the town maintains a dam, a public boat launch facility and a beach. You also indicate that the use of the facilities … use of the facilities in the district to property owners and inhabitants of the district, or to district property …
https://www.osc.ny.gov/legal-opinions/opinion-88-25Opinion 90-43
… This is in reply to your inquiry requesting our opinion concerning section 208-f of the General Municipal Law. This … Concerning section 208f of the General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Opinion 90-4
… Uses (financing dredging of pond within village) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (special …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Glossary
… obtain OFAC’s written permission on a case-by case-basis. Calendar of Events The calendar indicates by article/section the type of business, …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryState Agencies Bulletin No. 1478
… the Earnings Code LPS . Earnings Code: LPS Effective Date: 03/31/16 (Deptid 49xxx) 04/07/16 (Deptid 09180) Or the date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1478-april-2016-longevity-payment-long-term-seasonal-employeesDiNapoli: MTA Budget Gaps Return
… downward, the MTA’s expenses reflect growing costs for payroll and benefits, debt service, paratransit, and supplies … MTA does offset some of the additional overtime cost with payroll savings. The MTA has authorized new hiring and …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnDiNapoli Releases Analysis of Federal Funding for New York City
… New York City’s proposed Fiscal Year (FY) 2026 operating budget relies on $7.4 billion in federal government funding, accounting for 6.4% of total spending, according to a series of briefs … at least $535 million of federal aid in FY 2025 and FY 2026, but notes that nearly all federal operating aid that …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityState Agencies Bulletin No. 1364
… inform agencies of the new procedure to record receipt of Form AC3206 from employees who are receiving a prior year … require employers to obtain a completed and signed consent form from each affected employee to file a claim for refund … portion of Social Security and/or Medicare taxes. This form also certifies that the employee has not, and will not, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1364-new-procedure-reporting-prior-year-social-security-and-medicare-taxOpinion 91-57
… 259 does not expressly require separate bank accounts ( cf . General Municipal Law, §6-c[7]) or prohibit comingling … of library fund moneys with moneys of the municipality ( cf . Local Finance Law, §165.00[a]), it is our opinion that …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 93-7
… for professional services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). We are aware of no judicial … in the performance of the contract (see People ex rel. Smith , supra ; Schulz v Warren County Board of Supervisors , … statute to apply it to these services (see People ex rel. Smith , supra , 17 NY, at p 589; 1A Antieau, Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-93-7DiNapoli: State Needs To Do More for Growing Mental Health Crisis in Schools
… Too many of New York school districts’ mental health teams are understaffed, with … and limited oversight of mental health education for students, an audit by New York State Comptroller Thomas … prioritize mental health instruction and outreach among school districts so students and staff can recognize warning …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-needs-do-more-growing-mental-health-crisis-schoolsAdministration of the Contract With the Center for Urban Community Services
… Purpose We audited the New York City Department of Health and Mental Hygiene’s (DOHMH) administration of a contract (#113 … contracts with not-for-profit providers for a range of health and social services, including supportive housing. … We audited the New York City Department of Health and Mental Hygienes DOHMH administration of a contract …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesCitywide Payment Services and Standards – Controls Over Payments
… Objectives To determine whether the New York City Department of Finance … Services and Standards (CPSS) unit has controls in place to ensure that payments received by and processed on behalf … To determine whether the New York City Department of Finance …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsMedicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders
… received Medicaid-funded sexual dysfunction and erectile dysfunction drugs, procedures, and supplies, and whether controls are in place to prevent abuse and misuse … inappropriately received Medicaidfunded sexual dysfunction and erectile dysfunction drugs procedures and supplies …
https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-andEnforcement of Article 19-A of the Vehicle and Traffic Law
… is responsible for overseeing the State’s Article 19-A Program (Program) and establishing and enforcing policies to … the Law’s requirements. The Law requires every motor carrier, as defined in the Law, to be instructed in and … the Department to review drivers’ records at each motor carrier at least once every three years to determine whether …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawReporting Regulation for Elected or Appointed Officials
… 315.4 Additional reporting requirements for elected or appointed officials who work for a participating employer of the retirement system and are required to be reported to the retirement system. (a) … that consists of a daily record of actual time worked and time charged to accruals, shall record his or her work …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsDiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… on 2014 tax filings. Parents have paid for more than $916 million in college-related expenses through the program since … already account owners can contribute and deduct up to $5,000 from their New York State taxable income, and married … that individuals can enroll in, the Direct Plan and the Advisor Plan. The Direct Plan offers a broad array of …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxesDiNapoli: New York City Projects Surplus in 2017 Despite Slower Tax Collections
… through 2015, but slowed to 3.2 percent in FY 2016 and is expected to slow further, to less than 2 percent, in FY 2017. Non-property tax collections are expected to fall by 0.5 percent in FY 2017, the first decline … has been broad-based and has relied less on the securities industry than in the past. A more diversified economy helps …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-city-projects-surplus-2017-despite-slower-tax-collections