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Opinion 88-65
… to mortgagee banks when taxes are paid from an escrow account. Prior opinions, including 34 Opns St Comp, 1978, p … a tax receipt when taxes are paid from a mortgage escrow account. You have also asked whether a collecting officer is … term is defined, where taxes have been paid from an escrow account for property improved by a one-to-six family …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 92-3
… planning board. General Municipal Law, article 18 (§800 et seq .) contains provisions of law relative to conflicts of …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 90-49
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (improvement district … DISTRICTS -- Commissioners (compensation) WORDS AND PHRASES -- "Per day" (for purposes of compensation to … of delegated duties. The notion of service does indeed import a measure of activity not wholly nominal and …
https://www.osc.ny.gov/legal-opinions/opinion-90-49State Agencies Bulletin No. 1842
… the employee’s SSN. Phone: OSC does not specify what phone number the employee must provide. However, if the phone number does not match what the agency has on record for the … the financial institution showing the account number, bank routing number, the employee’s name and any joint account …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1842-updated-direct-deposit-form-nys-employees-ac-2772State Agencies Bulletin No. 1250
… processing of the April 2012 Performance Advances and provide instructions for payments not processed … designated management or confidential in BU06, BU46, BU66 and BU79 who meet the eligibility criteria Effective Date(s) … Advances will be paid using the following effective dates and check dates: Pay Cycle/Pay Period Type Payment Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1250-april-2012-management-and-confidential-mc-performance-advancesXII.4.E Electronic Invoicing – XII. Expenditures
… will be built into vouchers with an Entry Status of Recycle. Each day, agencies should review the report titled … on a regular basis. Agencies should delete vouchers in Recycle status when the vendor failed to submit a proper … not due and owing to the vendor. Correcting Vouchers in Recycle Status When a voucher is built in Recycle status and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingAmerican Academy of Pediatrics, District II
… Purpose In conjunction with our Investigations Unit, we examined … to determine whether the expenses were bona fide and made in accordance with the contracts. Background During the … Assistant, and wages reportedly paid to the AAP webmaster. In six instances, the Executive Director submitted false …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/american-academy-pediatrics-district-iiDiNapoli: Employment Recovery for New Yorkers with Disabilities Lags Nation
… face a higher unemployment rate than the national average for those with disabilities. In 2020, unemployment rates for working-aged people with a disability soared in both New … dropped to 8.2% in 2022, but in New York it was 11.9%. “For people living with disabilities, the COVID-19 pandemic …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-employment-recovery-new-yorkers-disabilities-lags-nationBilinguals Inc. – Compliance With the Reimbursable Cost Manual
… to the State Education Department's (SED) Reimbursable Cost Manual (Manual). Our audit covered the three fiscal … ended June 30, 2011, Bilinguals' Programs reported a total of $13.3 million in reimbursable costs. Key Findings We … including but not limited to, the costs for a Manhattan apartment, cable television, and three vehicles for the ED …
https://www.osc.ny.gov/state-agencies/audits/2014/06/26/bilinguals-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Announces Political Spending Disclosure Agreements With Seven Companies
… agreements with seven portfolio companies to enhance disclosure of their spending on political causes, New York … Companies Inc. agreed to adopt policies that require the disclosure of trade associations and social welfare … filed with each company. A proposal for political spending disclosure at casino and hotel operator Caesars Entertainment …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-announces-political-spending-disclosure-agreements-seven-companiesTheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… Services, Inc. (TheraCare) on its Consolidated Fiscal Reports (CFRs) were properly calculated and adequately … that are allowed by the Manual. Other Related Audits/Reports of Interest State Education Department: Bilingual … Services Inc TheraCare on its Consolidated Fiscal Reports CFRs were properly calculated a …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualImproper Payments Related to the Medicare Buy-In Program (Follow-Up)
… the Medicare Buy-In Program ( 2010-S-76 ). Background The federal government established the Medicare buy-in program to …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-followEconomic Impact of Tariffs – Federal Funding and New York
… to over one-third of the nation’s trading partners and to almost one-half of New York’s trading partners in … those goods; when adjusting for the change in prices, real import growth in 2025 was over double that of export growth, … Metal Manufacturing: NAIC 331 . 10 From 2024, export and import prices, as measured by the change in the Import/Export …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/economic-impact-tariffsFairport Central School District - Payroll and Employee Benefits (2023-118)
… District (District) officials accurately paid employees and properly calculated employees’ leave accruals. Key … generally paid the 33 employees we tested accurately and properly calculated their leave accruals. However, we … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Review of the Enacted Budget: State Fiscal Year 2021-22, April 2021
The New York State All Funds Budget for State Fiscal Year (SFY) 2021-22 totals an estimated $212 billion – the largest budget in State history, almost 10 percent greater than the prior year.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2021-22.pdfHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… achieved. HCR contracts with Local Administrators (LAs) to manage the HCV program at the local level. This … and contribute to HCR’s Unrestricted Net Position (UNP). LAs must conduct physical HQS inspections of each unit under …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Tuition … of about $3.8 million. The accounts included 13 that were opened by a property management consultant hired by the MTA. The two others had been opened by New York City Transit Police. The accounts were …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… 15-year lease. As a result of a recent decision to prepay a portion of the debt, the School was able to save … evaluate whether it would be cost beneficial to prepay the loan(s). Maintain a cumulative and up-to-date …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualUse of Electronic Benefit Cards at Prohibited Locations
… Purpose The objective of our performance audit was to determine whether the Office of Temporary and Disability … Assistance (Office) had sufficient policies and practices to identify and prohibit electronic benefit transfer (EBT) … supervising programs that provide assistance and support to eligible families and individuals. The Office receives …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsFormer Chief of Briarcliff Manor Fire Department Sentenced to 12 Months in Prison for Embezzling More Than $120,000
… today by U.S. District Judge Cathy Seibel to 12 months in prison for charges arising out of his embezzlement of more … funds, which carries a maximum sentence of 10 years in prison. In addition to the prison sentence, Garcia, 51, of Ossining, NY, was sentenced …
https://www.osc.ny.gov/press/releases/2018/12/former-chief-briarcliff-manor-fire-department-sentenced-12-months-prison-embezzling-more-120000