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Opinion 93-8
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS OR NOTES -- … time of original issuance that the interest rate payable on such obligation will increase if a change in the Internal … Law authorizes a municipality to issue bonds or notes, on or before June 30, 1994, "with interest rates that vary in …
https://www.osc.ny.gov/legal-opinions/opinion-93-8Middleburgh Central School District – Financial Condition (2013M-206)
… The Middleburgh Central School District is located in Schoharie and the Albany Counties. The District is … District officials had knowingly generated surpluses in the past to prepare for economic difficulties, they have …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206State Agencies Bulletin No. 1204
… to reserve (i.e. pre-assign) a system assigned Empl ID in PayServ Affected Employees Agencies who may need to reserve (i.e. pre-assign) an Empl ID prior to the actual data entry and save of the new Hire … Effective Date(s) The new feature for reserving an Empl ID will be available in the PayServ application on Tuesday, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1204-reserving-empl-id-payserv-prior-entry-new-hire-transactionTravel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage Detail page … – Travel and Expense and XIII.4 – Employee Travel Expense Reimbursement regarding traveler and proxy use of the … Travelers must complete the AC 160-S when claiming reimbursement for mileage. The agency must maintain a copy of …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageOpinion 88-43
… (reimbursement of sheriff's personnel account for General Municipal Law, §207-c salary payments) COUNTY … from county's workers' compensation self-insurance fund for General Municipal Law, §207-c salary payments) COUNTIES … from county's workers' compensation self-insurance fund for General Municipal Law, §207-c salary payments) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Accounts Payable Advisory No. 15
… Subject: Voucher Authorizers Guidance: This advisory is intended to … recorded in OSC’s Contact Database as a “State Agency – Voucher Authorizer”. Prior to SFS, agencies filed an AC852 … maintain, at a minimum, the original signatures of the Voucher Authorizer and department head or authorizing …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersHenry Johnson Charter School – Financial Operations (2014M-214)
… Purpose of Audit The purpose of our audit was to evaluate the School’s compact contract with a not-for-profit Foundation for the period July 1, 2012 … compact contract is not sufficiently detailed to determine how the quality of services provided will be measured. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Wading River Fire District – Gasoline Credit Cards (2017M-5)
… was to examine the District’s gasoline card purchases for the period January 1, 2015 through June 30, 2016. … Board did not establish written policies and procedures for gasoline credit card use and monitoring. The credit card … Develop and implement written policies and procedures for the use of gasoline credit cards that specify which …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… Purpose of Audit The objective of our audit was to review ambulance service billing and … June 1, 2013 through July 27, 2016. Background The Village of Alden is located in Erie County. The Village, which has a … Village of Alden Ambulance Service Billing and Collection 2016M321 …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Bath Central School District – Reserves (2016M-401)
… in the Towns of Avoca, Bath, Cameron, Thurston, Urbana and Wheeler in Steuben County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Oversight of Adult Protective Services Programs
… identified and reported to the proper authorities. Once a referral is received, the APS provider is responsible for … supported their assessment to either open or close a referral, and supported the need for the specific services …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsVillage of Port Chester – Payroll (2017M-115)
… 2015 through January 26, 2017. Background The Village of Port Chester is located in the Town of Rye in Westchester … Village of Port Chester Payroll 2017M115 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Medicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations
… applying the administrative costs in determining MCO premium rates. Our audit covered the period January 1, 2011 … managed care. Under managed care, Medicaid pays MCOs a monthly premium for each enrolled Medicaid recipient, and the … shifting of costs stemmed from the Department’s inadequate cost reporting instructions to MCOs, which, despite being …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-careDiNapoli: Wall St. Profits on Pace to Beat 2016
… Securities industry profits totaled $12.3 billion in the first half of 2017, … Wall St. on pace for a second consecutive year of higher profits, according to a report released today by New York … "After a very successful first six months, Wall Street profits are on track to exceed last year's level, barring a …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-wall-st-profits-pace-beat-2016Pembroke Central School District – Financial Management (2016M-31)
… is located in the Towns of Pembroke, Darien, Batavia and Alexander in Genesee County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Administration of Tenant Complaints
… To determine whether New York State Homes and Community Renewals Office of Rent Administration addresses tenant …
https://www.osc.ny.gov/state-agencies/audits/2014/12/11/administration-tenant-complaintsConstitutional Tax Limits
Constitutional Tax Limits
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsDiNapoli Report Examines State School Aid Trends
… districts and reducing it by at least 30 percent for the remaining districts. Local revenues, predominantly property … formula changes during the last ten years; In 2015-16, lottery aid is expected to total $3.2 billion, approximately …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsReceiving Your Benefit and Filing Your Option Election – Regional State Park Police Plan
… all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which … may elect to receive a smaller monthly benefit to provide for a possible payment to a designated beneficiary after your … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a …
https://www.osc.ny.gov/retirement/publications/1867/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Police and Fire Plan
… payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to receive a … Your Option Election You must file your Option Election form (unless notified otherwise, as in the case of disability … to 30 days after your pension benefit becomes payable to change your selection. If you are a disability retiree, you …
https://www.osc.ny.gov/retirement/publications/1512/receiving-your-benefit-and-filing-your-option-election