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Opinion 92-40
… AD2d 566, 389 NYS2d 1022, affd 43 NY2d 673, 400 NYS2d 817; Mobil Oil Corporation v Town of Huntington , 85 Misc 2d 800, … of New York , 43 NY2d 253, 401 NYS2d 173; Nitkin , supra ; Mobil Oil Corporation , supra ). These principles are equally …
https://www.osc.ny.gov/legal-opinions/opinion-92-40Opinion 2002-15
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … to Town Law §64(19) and Highway Law §327 are raised on a townwide basis. Similarly, as a rule, the cost of … building used for the offices of town officials is raised on a townwide basis. You ask whether the cost of expenses for …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Town of Webb Union Free School District – Financial Management (2022M-53)
… fund balance when needed and ensure encumbrances are for valid commitments. Comply with the statutory surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53Oversight of Managed Long-Term Care Member Eligibility (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit … To assess the extent of implementation of the four recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/oversight-managed-long-term-care-member-eligibility-followEnvironment, Energy and Agriculture – 2023 Financial Condition Report
… Department of Environmental Conservation (DEC) In SFY 2022-23, DEC All Funds spending totaled $1.5 billion, an increase of $135.3 million (10.1 percent) from SFY 2021-22, with local … by the federal Infrastructure Investment and Jobs Act of 2021. As of March 31, 2023, employment at DEC was 2,885 …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureDiNapoli Announces State Contract and Payment Actions for April 2016
… State Comptroller Thomas P. DiNapoli announced today his office approved 990 contracts valued at $750 … State Comptroller Thomas P DiNapoli announced today his office approved 990 contracts valued at $750 …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-announces-state-contract-and-payment-actions-april-2016Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients (Follow-Up)
… Objective To assess the extent of implementation of the five … of our initial audit report, issued November 29, 2021, was to determine if Medicaid made improper Medicare premium … Medicare Buy-in Program credits from January 1, 2015 to November 30, 2020. We determined the Department had not …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/improper-payments-medicare-buy-premiums-ineligible-recipients-followCompliance With Special Education Regulations for the Provision of Services (Follow-Up)
… included in the initial audit report, Compliance With Special Education Regulations for the Provision of … regulations regarding the education of children with disabilities (Regulations). Generally, the Regulations … within the required time frames and provided students with all of the recommended special education services and …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followState Agencies Bulletin No. 2094.1
… requirements. Background According to updated NACHA data security requirements, parties with large volumes of ACH … Display Changes OSC will update the Request Direct Deposit panel and Review Paycheck panel in PayServ to mask the … will continue to display in full. Direct Deposit User Security Changes Users may be assigned to either (1) update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20941-payserv-direct-deposit-access-changes-national-automated-clearingEmployment Recovery Is Slow for New Yorkers with Disabilities
… People living with disabilities face unique daily challenges that can … The COVID-19 pandemic led to soaring unemployment rates for people with disabilities, and these rates have not … levels. These data highlight the continued need for solutions that facilitate increased employment for people …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesDiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… Police Acting Superintendent Steven A. Nigrelli announced the arrest of Michelle Asquith, the former Town of Poestenkill administrative assistant, for … more than $3,000 in town funds over a four-year period. “The defendant abused her position to treat herself to video …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townState Agencies Bulletin No. 2094
… requirements. Background According to updated NACHA data security requirements, parties with large volumes of ACH … Display Changes OSC will update the Request Direct Deposit panel and Review Paycheck panel in PayServ to mask the … will continue to display in full. Direct Deposit User Security Changes Users may be assigned to either (1) update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2094-payserv-direct-deposit-access-changes-national-automated-clearing-houseNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Follow-Up)
… implemented. Key Recommendation Officials are given 30 days after the issuance of this follow-up to provide …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesDiNapoli Announces State Contract and Payment Actions for July 2015
… New York website. Major Contracts Approved New York State Canal Corporation $150,000 grant to Buffalo Niagara … Security and Emergency Services $28.1 million to the Port Authority of New York and New Jersey for the La Guardia … Corp. (aka AMTRAK) for the state’s support of inter-city passenger rail services. $7 million contract with …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-announces-state-contract-and-payment-actions-july-2015New York City Airport Lease
… Purpose To determine whether the Port Authority of New York and New Jersey was in compliance with certain key terms of the lease and ancillary agreements with New York City for the municipal airports. The audit covers … To determine whether the Port Authority of New York and New Jersey was in compliance with certain key …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… audit report, Collection of Petroleum Business Tax and Motor Fuel Excise Tax ( 2018-S-28 ). About the Program … on the product involved. Fuels subject to PBT include motor fuel and highway diesel fuel, among others. Effective … types of residential heating fuel. New York also has a Motor Fuel Excise Tax (MFT) on gasoline and similar motor …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followXII.5.H Appropriate Payment Amounts – XII. Expenditures
… SECTION OVERVIEW AND POLICIES In accordance with Article 7, Section 109 of the State Finance Law, … have been received. Process and Document Preparation: With the implementation of the Statewide Financial System, … required to submit invoices or supporting documentation with the voucher. However, Business Units must retain and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsRockland County – Budget Review (B21-6-12)
… of Rockland, located in the downstate area and bordered by Orange, Putnam and Westchester counties, was authorized to … fund as of December 31, 2012. Additionally, New York State Local Finance Law Section 10.10 requires all … increase to no more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit. …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) … Key Findings The Board did not distribute Program tickets in accordance with the New York State Gaming … Corporation officials used resources to purchase tickets that were given to Board members, management, …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andTown of East Hampton - Budget Review (B21-7-11)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to determine whether the significant revenue and expenditure … the 2022 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11