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Opinion 89-27
… by resolution may provide that county supervisors who take office after a certain date be required to contribute a … may, by resolution, provide that county supervisors who take office after a certain date be required to contribute a … may by resolution provide that county supervisors who take office after a certain date be required to contribute a …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 92-52
… benefit corporation..." The purpose of the Authority is to construct, operate and manage a water supply and … 98-a of the State Finance Law ... Thus, the treasurer is required to deposit monies of the Authority in one or more … firms or corporations. We do not believe that this is what the Legislature intended. Rather, we believe that …
https://www.osc.ny.gov/legal-opinions/opinion-92-52XI.12.B Contract Assignments – XI. Procurement and Contract Management
… transfer. Contract assignments should not be confused with vendor address changes or name changes, which are addressed in X.1 Guide to Vendor/Customer Management Overview , or with payment … and liabilities under the contract, including the responsibility for contract performance and right to payment, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… and developed plans to mitigate the effect of extreme weather conditions and flooding; and whether the plans were tested/updated and the weather-related equipment was inspected/maintained to ensure … to prepare for rising sea levels, storms, and severe weather events (one transformational that calls for MTA to …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsControls and Management of the Unemployment Insurance System
… to March 2022. About the Program The Department’s mission is to protect workers, assist the unemployed, and connect … to jobs. One of its key tasks in assisting the unemployed is administering the State’s Unemployment Insurance (UI) program. The UI program is a joint federal–State initiative that provides benefits to …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemState Agencies Bulletin No. 685
… Unit are eligible for binding arbitration, the award is limited to those eligible employees. In order to … a new payroll bargaining unit code, BU 81. This change is implemented purely for administrative purposes and there … Unit are eligible for binding arbitration, the award is limited to those eligible employees. In order to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/685-establishment-new-payroll-bargaining-unit-codes-non-arbitration-eligibleDiNapoli: Housing Cost Burdens for New Yorkers Among Nation's Highest
… and less than 1% had housing with inadequate plumbing or kitchen facilities. Significant racial disparities exist … scale of the problem is beyond the capacity of state and local governments alone to solve and requires the federal … transparency and effectiveness of current state and local resources and programs. The state should enhance …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-housing-cost-burdens-new-yorkers-among-nations-highestDiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… New York City’s finances have remained resilient so far during the COVID-19 pandemic, largely as a result of tax revenue from the financial services sector, but the city will face some dire choices in 2021 if the federal government does not deliver direct aid to state and local governments …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefDiNapoli Calls for Long-Needed State Debt Reform
… by $25 billion. Over the next five years, this debt is projected by the Division of the Budget to increase by $26 … and protect New York’s fiscal health. Debt service is projected to consume an increasing share of State … into higher borrowing costs for the state. Excessive debt is costly to residents and misuse of debt can result in …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-calls-long-needed-state-debt-reformRequired Documentation
… online , you may receive an email asking for documentation to prove ownership. by mail , you can attach the required documentation to your claim form. In some cases, we may send you a letter … in the Item Details, submit proof of your connection to the old address. Acceptable proof includes copies of: …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentationDiNapoli: Cohocton Town Clerk Pleads Guilty In $36,000 Theft
… Former Cohocton Town Clerk Sandra Riley pleaded guilty Steuben County Court Monday to … Former Cohocton Town Clerk Sandra Riley pleaded guilty Steuben County Court Monday to …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-cohocton-town-clerk-pleads-guilty-36000-theftDiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… Former Bradford Volunteer Fire Company treasurer Sherry Hamilton pleaded guilty to Grand Larceny in the Fourth Degree … Attorney Brooks Baker. Their joint efforts discovered Hamilton misappropriated funds by taking "advance" payments … conceal her crimes. She was arrested in July 2016. "Sherry Hamilton abused her position of trust by turning company …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-fundsIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… program appropriations and recorded using an expenditure account code in SFS. Every effort has been made to provide … purposes, and enable State managers to monitor and track how State funds are spent. The following major classes of … for use by all State agencies and public authorities that transact in the SFS. Each of these is described in the …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewFund Financial Data – 2022 Financial Condition Report
… For more detail, please see the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund … balance was restated due to the implementation of GASB Statement No. 84, Fiduciary Activities. …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Health remitted commercial drug rebate revenue related to Empire Plan drug utilization in accordance with its contract with the … CVS Health to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in … collectively referred to as “rebates”) and remit the rebate revenue to Civil Service. During the audit period, … of Medicare Part D rebates). Key Findings We reviewed the rebate revenue generated from agreements with six drug …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceV.3.D Accounts – V. Chart of Accounts (COA) Governance
… Reimbursements of Lapsed Advances 32209-32213 TCard/PCard Clearing Accounts 39990-39998 Refund of Appropriation Clearing Accounts 59000-59999 Retainage 58951, 60321, 60750 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsContract Advisory No. 23
… BOC, identifying the signatory name to be removed from the list. The agency head or designee must sign the letter. Forms … ID combination is noted on the authorization form. A list of valid combinations can be found in the Statewide … Financial Services Contract Business Unit / Department ID list. A separate AC 1782-S must be filed for each Department …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/23-authorized-signature-form-ac-1782-sFund Financial Data – 2021 Financial Condition Report
Fund financial statements provide a shortterm view of finances
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataWest Valley Central School District – Financial Management (2013M-178)
… 2013. Background The West Valley Central School District is located in Cattaraugus County. The District is governed by the Board of Education which comprises seven … of unexpended surplus funds that can be legally retained is limited, each year since 2009 District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178