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Opinion 98-12
… the moneys of the city school district of such a city may be commingled in one or more bank accounts. City moneys may be temporarily advanced to the school fund, but school district moneys may not be temporarily advanced to finance city operations. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 92-40
… offset the cost of governmental functions generally is a tax (see Orange and Rockland Utilities, Inc. v Town of … service or facility (see Watergate II Apartments v Buffalo Sewer Authority , 46 NY2d 52, 412 NYS2d 821; see also … service"). December 30, 1992 Marvin Newberg, Esq., County Attorney Sullivan County …
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)
… - pdf] Audit Objective Determine whether the Town of Webb Union Free School District (District) Board (Board) and … Determine whether the Town of Webb Union Free School District District Board Board and …
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)
… on behalf of ineligible enrollees. The audit covered the period from January 2015 through March 2021. The 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)
… Program The Department of Health (Department) administers New York’s Medicaid program. Many Medicaid recipients are …
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
… payroll offices of a change in Direct Deposit access and visibility that is necessary to remain compliant with … will update the Account Number display on PayServ pages and in PS Query. OSC will update user roles to accommodate … Changes OSC will update the Request Direct Deposit panel and Review Paycheck panel in PayServ to mask the Account …
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
… payroll offices of a change in Direct Deposit access and visibility that is necessary to remain compliant with … will update the Account Number display on PayServ pages and in PS Query. OSC will update user roles to accommodate … Changes OSC will update the Request Direct Deposit panel and Review Paycheck panel in PayServ to mask the Account …
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
… with the voucher. However, Business Units must retain and produce payment documentation to the Office of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsRockland County – Budget Review (B21-6-12)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in … The purpose of our budget review was to determine whether the significant revenue and expenditure …
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-and