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Opinion 92-38
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … the issues discussed in the opinion. FIRE CHIEF -- Powers and Duties (continuation of service until new chief … rights are impaired ( In re Eiss , 205 AD 691, 199 NYS 544 app dsmd 236 NY 638; see, gen., 4 McQuillin, Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-92-38DiNapoli: MTA Financial Outlook Improved
… $1.1 billion in lower debt service and energy costs. About half of the resources were used to cover the higher …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-mta-financial-outlook-improvedOpinion 2004-1
… in the opinion. AMBULANCE SERVICE -- Fees (imposition of for services of emergency rescue and first aid squad) FIRE DISTRICTS -- Ambulance Services (imposition of fees for services of an emergency rescue and first aid squad) … §209-b; TOWN LAW §176: A fire district may not impose fees for emergency rescue services provided by an emergency rescue …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Comptroller's Oversight of State Contracts
… Review Promotes fair competition to ensure the best price and overall value for the State Detects fraud …
https://www.osc.ny.gov/state-agencies/contracts/oversightDiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… especially commuting to and from New York City – which about one-fifth of the workforce does – is a major challenge. … economic opportunities, they may also raise concerns about traffic congestion and high housing costs. Long Island …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesOtisco Fire District – Financial Activities (2025M-42)
… to the Board? Audit Period January 1, 2023 – February 4, 2025 Understanding the Program The Board is responsible for …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Opinion 92-56
Whether the Town of Fallsburg pursuant to chapter 791 of the laws of 1972 may pay its town manager a flat monthly fee as an allowance for use of his own automobile on official business
https://www.osc.ny.gov/legal-opinions/opinion-92-56Controls and Accountability of Court, Trust and Bail Funds (Follow-up)
… (Finance) Court Assets Department could not accurately account for Court, Trust and Bail funds. We found discrepancies between the total account balances as shown on the Court Assets Tracking System and the … implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followWhitesboro Central School District – Separation Payments (2020M-146)
… benefits that he otherwise would not have been eligible for based on the collective bargaining agreement (CBA). Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Opinion 97-14
… each company, may determine to use foreign fire insurance tax moneys to make reasonable expenditures to purchase … for department use. You ask whether foreign fire insurance tax moneys may be expended by a volunteer fire department to … the Insurance Law govern the use of foreign fire insurance tax moneys except as otherwise provided in any special law 1 …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Controls and Management of the Unemployment Insurance System (Follow-Up)
… of the Unemployment Insurance System (Report 2021-S-3 ). About the Program One of the Department of Labor’s (DOL) key … prevented from capturing sufficient and useful information about languages used by Limited English Proficient claimants … are requested, but not required, to provide information about any actions planned to address the unresolved issues …
https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-followChild Care and Development Block Grant – Federal Funding and New York
… to low-income working families. Funds are provided to the state, which then distributes funding to localities. Eligible … second-largest source of federal funding for the City in FY 2025 at $848 million citywide. Nearly 98 percent is … will decline by more than a third from FY 2025 to FY 2026. However, the City will likely incorporate additional …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-and-development-block-grantSUNY Bulletin No. SU-260
… for initiating and severing union membership varies by union, OSC must rely upon the unions for the information … will process all union dues-related transactions submitted by the unions as soon as practicable consistent with payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-260-updated-procedures-initiating-or-terminating-payrollMedicaid Program – Claims Processing Activity April 1, 2022 Through September 30, 2022
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers. The audit covered the … 2022, eMedNY processed over 224 million claims, resulting in payments to providers of nearly $38 billion. The claims …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-claims-processing-activity-april-1-2022-through-september-30-2022Town of Bethlehem – Information Technology (2025M-25)
… email, receiving online payments and to maintain various records, such as financial and personnel records and evidence files for the Police Department. The … email receiving online payments and to maintain various records such as financial and personnel records and evidence …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25Privacy and Links Policy
… Comptroller does not collect any personal information about you unless you provide that information voluntarily by … no personal identifying information will be revealed about you. During a browsing visit, the following information … Comptroller does not collect any personal information about you during your visit to this website unless you …
https://www.osc.ny.gov/online-services/privacy-and-links-policySmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Small Wonder … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … on its CFRs for the 2 fiscal years ended June 30, 2020. About the Program Small Wonder is a New York City-based …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualCapital Assets Webinar Presentation
Print out slideshow presentation prior to the webinar to follow along and use to take notes if needed.
https://www.osc.ny.gov/files/local-government/academy/pdf/Capital-Assets-06-13-19.pdfTown of Waterloo – Financial Management (2022M-7)
… ensured the Town had adequate financial records and reports to effectively manage Town finances. Key Findings The … did not maintain accurate accounting records and reports. In addition, the Board did not: Implement adequate … as inadequate financial policies, procedures, records and reports. Conduct, or contract for, an annual audit of the …
https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7DiNapoli Announces Reduction in Employer Contribution Rates for Retirement System
… York State and Local Retirement System (NYSLRS) for both of its systems – the Employees’ Retirement System (ERS) and … for long-term, steady returns helps ensure our state’s pension fund will continue to be one of the nation’s … of return are 11.17% over the past five years, 9.19.% over 10 years, 7.65% over 20 years and 8.96% over 30 years. …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-announces-reduction-employer-contribution-rates-retirement-system