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Opinion 97-4
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … to pay death benefit upon death of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt … of the City of Glen Cove may not expend foreign fire insurance tax moneys to provide a benefit to a member of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-4NYS Common Retirement Fund Reports Second Quarter Results
… bonds and mortgages (21.84%), private equity (12.23%), real estate and real assets (8.44%) and credit, absolute return strategies …
https://www.osc.ny.gov/press/releases/2021/11/nys-common-retirement-fund-reports-second-quarter-resultsOversight of Critical Foster Care Program Requirements
… Purpose To determine whether the Office of Children and Family Services (OCFS) has effective controls … prior to their certification or approval for the placement of foster children, and to determine whether casework … including foster care and adoption, through its Division of Child Welfare and Community Services. Regional Offices …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/oversight-critical-foster-care-program-requirementsNew York City’s Uneven Recovery: Youth Labor Force Struggling
… FIGURE 2 – Unemployment Rates for Workers Aged 16 to 24 by Race and Ethnicity in New York City White Black Hispanic … March 2022, at https://www.osc.state.ny.us/osdc/reports/nyc-sectors/arts-entertainment-and-recreation . 5 OSC, New … at https://tracktherecovery.org/ . 7 New York City Mayor Eric Adams, press release (Summer Youth Employment), February …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-youth-labor-force-strugglingAdirondack Helping Hands, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Adirondack Helping … Adirondack provides preschool special education services to children with disabilities who are between three and five … information, including costs, that Adirondack reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2017/08/02/adirondack-helping-hands-inc-compliance-reimbursable-cost-manualWhispering Pines Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Amsterdam, New York). Its Director and owner is Dr. Martha Frank (Director). Whispering Pines is reimbursed for …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/whispering-pines-preschool-inc-compliance-reimbursable-cost-manualReview of the Financial Plan of the City of New York - August 2019
New York City is currently experiencing the largest and longest job expansion in the post– World War II period.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2020.pdfState Agencies Bulletin No. 1339
… that position pools in PayServ may require updates for SFS lapsing Overview Certain cost centers in SFS will be lapsing and will no longer be available for use in PayServ. OSC will provide a weekly spreadsheet of … cost center effective the beginning of the pay period for the following check dates (Institution – 09/18/2014 & …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1339-sfs-cost-centers-payserv-09152014-09302014-lapse-datesUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… of the Paid Fire Department of the City of Yonkers, New York, Inc. (Yonkers) [pdf] ; and the City of Rochester … fire companies providing the service. Key Findings While all six entities had a process for administering FFI tax … it is operating as intended. Officials should ensure that all FFI money is disbursed in accordance with State law, …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Childhood Lead Poisoning, June 2007
Lead poisoning continues to be the number one environmental poison for children in New York State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/childhood-lead-poisoning-2007-06.pdfPublic Authorities by the Numbers, March 2013
Public authorities make up an increasingly large and influential sphere of government in New York State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/public-authorities-btn-2013.pdfKinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… the costs reported by Kinderwise Learning Associates, LLC (Kinderwise) on its Consolidated Fiscal Reports (CFR) … the costs reported by Kinderwise Learning Associates LLC on its Consolidated Fiscal Reports were properly …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 872
… the new process for checking the Retirement Plan checkbox in Box 13 of the Form W-2 Wage and Tax Statement. Background In accordance with IRS Publication 590, “Individual … Instructions for Form W-2, the Retirement Plan checkbox in Box 13 of the Form W-2 must be checked for all employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/872-change-process-retirement-plan-checkbox-form-w-2State Comptroller DiNapoli Releases Municipal & School Audits
… oversight North Babylon Union Free School District – Online Banking (Suffolk County) Auditors determined that online banking transactions were appropriate, but the board … requirements of state law and must improve controls over online banking to ensure these transactions are secure. In …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: State Agency Overtime Costs Decreased 11.6% in 2023, First Decline Since 2016
… New York State agency overtime costs in 2023 were $1.2 billion, down 11.6% from 2022, marking the first decrease in total overtime earnings since 2016, according to a report … Thomas P. DiNapoli. The decrease was led by declines in overtime hours at three of the five agencies that are …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-agency-overtime-costs-decreased-116-2023-first-decline-2016Comptroller DiNapoli Releases Municipal Audits
… granted benefits if job creation, economic goals or other terms of the agreements are not met. Town of Hebron … improvements. For example, the board did not complete, or contract with an independent accountant to complete, an … auditors did not find any questionable bank withdrawals or payments. For access to state and local government …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Unified Court System Bulletin No. UCS-338
… Pay record for any of the following earnings codes on or after 03/28/2024 and while in an eligible Bargaining … 86, 87, 88, CT LMH Location Mid-Hudson SY, 86, 87, 88, CT SOS Senior Officer Series Differential DR, F8, SY, 87 Agency … submitted in Administration Pay Period 1L. Earnings Code: SOS, LOC or LMH Effective Date: 03/28/2024 OT Eff Date: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-338-april-2024-state-new-york-unified-court-system-ucs-increasesSeaford Fire District – Length of Service Award Program (2014M-319)
… controls over its Length of Service Award Program (LOSAP) for the period January 1, 2013 through March 31, 2014. … $1.8 million, and the District’s contribution for the 2013 LOSAP program year was $113,300. Key Findings The District’s LOSAP point system is not consistent with New York State …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… is an independent public benefit corporation created under New York State General Municipal Law. The IDA is governed by a Board of nine members who are … the potential benefits compared to costs. Not all payments-in-lieu of taxes (PILOTs) were billed accurately. The Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectFinger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… reported by Finger Lakes United Cerebral Palsy (Happiness House) on its Consolidated Fiscal Report (CFR) were properly … the fiscal year ended June 30, 2013. Background Happiness House, a not-for-profit organization located in the Finger … years of age. During the 2012-13 school year, Happiness House provided preschool special education services to about …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manual