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Compliance With Requirements to Maintain Systems at Vendor-Supported Levels (Follow-Up)
… included in our initial audit report, Compliance With Requirements to Maintain Systems at Vendor-Supported Levels (Report 2019-S-6 ). About … April 3, 2019, examined whether RGRTA was complying with requirements to maintain its systems at vendor-supported … included in our initial audit report Compliance With Requirements to Maintain Systems at VendorSupported …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/compliance-requirements-maintain-systems-vendor-supported-levels-followOpinion 93-5
… other time ( Lancaster Sea Beach Improvement Co. v City of New York , 214 NY 1; Metcalf v City of New York , 49 Hun 607, 1 NYS 873; Consolidated Edison Company … the budget, it is our opinion that the town need not seek validation by the county board. February 11, 1993 Roland A. …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 89-47
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (when adjoining fire protection district is dissolved) -- (assessment of capital costs in district as extended) FIRE PROTECTION DISTRICTS -- Dissolution (when added to … Whether the dissolution of the fire protection districts and the addition of their territory …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Henderson Fire District – Financial Activities (2025M-67)
… appropriate records and reports? Audit Period January 1, 2023 – February 27, 2025 We extended the audit period to … financial reports to the Board. As of December 31, 2023, the District had four bank accounts with combined cash … bank reconciliations for the checking account from January 2023 through March 2024. The Treasurer identified …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Action Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… Services (DHSES), which is the primary agency responsible for overseeing the state’s transition to NG911, is years … and multiple state and local government agencies. For counties throughout the state to successfully begin the … operability is dependent on counties’ readiness for NG911. Twenty-two of the 36 counties (61%) that responded …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911Medicaid Program – Improper Payments to a Physical Therapist
… 30, 2013. Background Mark Amir is a physical therapist who owns and operates Madison Physical Therapy located in … patients are primarily “dual-eligible” beneficiaries who are enrolled in both Medicare and Medicaid. Under this …
https://www.osc.ny.gov/state-agencies/audits/2014/12/15/medicaid-program-improper-payments-physical-therapistFiscal Stress Monitoring System – 2022-23 Not Filed and Inconclusive Schools
This list includes schools with a 2023 fiscal year end. The schools noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2023-schools-not-filed.pdfOverview – What Every Employer Should Know
… you a broader understanding of the Retirement System and what it means to participate as an employer. Our ongoing goal … What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/overviewOpinion 2000-21
… §189-a; VILLAGE LAW §22-2210: In the case of the proposed formation of a joint fire district containing a village … within two towns, both towns must participate in the formation process. You ask whether, in the case of the proposed formation of a joint fire district containing a village …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21City of Troy – Budget Review (B21-5-10)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2021 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to … Town of Halfmoon and Water Commissioners of the Town of Waterford that we project will only realize approximately …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10DiNapoli: Daughter Allegedly Stole Over $240K in Deceased Father's NYS Pension Payments
… state pension payments made to her deceased father over a 4 ½-year period. “The defendant took advantage of her father’s death to profit handsomely at the expense of New York’s … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-daughter-allegedly-stole-over-240k-deceased-fathers-nys-pension-paymentsIX.10.B Federal Treasury Offset Program (TOP) Background – IX. Federal Grants
… Finance’s Treasury staff. Monthly (by the 10 th ) OSC will email each debtor agency and each agency whose drawdowns were … Federal offsets that occurred for the previous month. This email will contain the information necessary to obtain … will be the following: A list of offsets by agency, Agency contact information, The collection report provided by TOP, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10b-federal-treasury-offset-program-top-backgroundSummary Page How-To Guide
This guide shows you (as an employer reporting contact) how to report non-overtime and overtime earnings on the Summary Page in Retirement Online using either Manual Reporting or a File Upload.
https://www.osc.ny.gov/files/retirement/employers/pdf/summary-page-how-to-guide.pdfDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… Thomas P. DiNapoli’s report on the State Fiscal Year (SFY) 2026 Enacted Budget and First Quarterly Financial Plans. The … billion since the January release of the Fiscal Year (FY) 2026 Executive Budget Financial Plan, and is attributable to … Gaps and Structural Imbalance According to DOB’s FY 2026 Financial Plan, All Funds disbursements are projected to …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029Public Welfare – 2023 Financial Condition Report
… discussed in this report includes both Family Assistance (FA) and Safety Net Assistance (SNA). FA provides up to 60 months of cash assistance to eligible … apart from adult relatives and certain other individuals. FA is largely funded by the federal government, while SNA is …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-welfareUnion Fire Company #2 Inc. – Financial Operations (2012M-205)
… 1st Assistant Foreman, 2nd Assistant Foreman, Recording Secretary, Financial Secretary, and Treasurer. For the fiscal year ended March 31, … for the compensation currently paid to the Financial Secretary, Recording Secretary, Treasurer and Steward. Check …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205State Comptroller DiNapoli Releases State Audits
… 25 payments totaling $114,554 were either improper (did not comply with CUNY or state and New York City policies and … the amount of budgeted expenditures available for MWBE participation. However, plans for 10 sampled ESD agencies … of their budgets were exempted and excluded from MWBE participation. Further, there was no evidence ESD took …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1205
… who choose to contribute 26 paychecks, the following end dates must be entered: Administration (Lag) 12/04/13 … who choose to contribute 27 paychecks , the following end dates must be entered: Administration (Lag) 12/18/13 … 01/01/14 For Institution employees, the following end dates must be entered: Institution (Lag) 12/11/13 Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1205-2013-sefa-state-employees-federated-appeal-campaignSUNY Bulletin No. SU-198
… at the campus at which they are currently employed (Payroll Status equals Active or Leave With Pay at the time of … at the campus at which they are currently employed (Payroll Status equals Active or Leave With Pay at the time of … C at the campus at which they are currently employed (Payroll Status equals Active or Leave With Pay at the time of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-198-500-service-award-full-time-psnu-employees-representedOpinion 90-33
… In the absence of the village mayor at a village board meeting, the deputy mayor has the power to appoint village … Village Law, in the absence of the village mayor at the meeting of the village board of trustees, the deputy village … one of the village trustees as deputy mayor at the annual meeting. That paragraph further provides that the deputy …
https://www.osc.ny.gov/legal-opinions/opinion-90-33