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Opinion 2004-1
… of for services of emergency rescue and first aid squad) FIRE DISTRICTS -- Ambulance Services (imposition of fees for … aid squad) GENERAL MUNICIPAL LAW §209-b; TOWN LAW §176: A fire district may not impose fees for emergency rescue … provided by an emergency rescue and first aid squad of the fire district fire department, irrespective of whether the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1DiNapoli: Lack of Transparency With School Districts' Financial Reports May Leave Taxpayers in the Dark
… should have easy access to information about their school districts’ finances,” DiNapoli said. “Voters need this … to make informed decisions on how they will vote on school budgets. District officials have a responsibility to … to the public.” Auditors examined 13 randomly selected school districts from around the state. The audit, covering …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-lack-transparency-school-districts-financial-reports-may-leave-taxpayers-darkDiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… New York City, counties received the most federal stimulus funds in terms of overall dollars, while ARPA funds represented 14.4% of total 2019 (pre-pandemic) revenues … in the cities of Utica and Buffalo. With these federal funds ending, some cities are taking measures to close …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsDivision of Housing and Community Renewal Bulletin No. DH-119
… between the State of New York and DC 37, provides for payment of performance advances on April 1 to eligible DC 37 RRSU employees based on the 2020 … increment code update will be processed. Submit a Position Change Request to the Position Management Unit if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-119-april-2022-district-council-37-dc-37-performanceDiNapoli: Port Authority Falling Short of Compliance With Americans With Disabilities Act
… the Department of Justice issued a best practices tool kit for state and local governments’ website accessibility. This tool kit recommended establishing procedures for visitors to …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-port-authority-falling-short-compliance-americans-disabilities-actAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Adaptive Solutions Multi Services, PLLC (Adaptive Solutions) on its Consolidated Fiscal Reports (CFRs) were … audit focused primarily on expenses claimed on Adaptive Solutions’ CFR for the fiscal year ended June 30, 2018, and …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualOpinion 88-43
… is not reimbursed by an outside party such as an insurance carrier or the State Insurance Fund. In such a situation, …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Collection of Lease and Permit Revenues (Follow-Up)
… balances we reviewed, the Department had not taken action on eight permits with a total amount outstanding of $417,000. …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/collection-lease-and-permit-revenues-followDiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… 19.95 million overtime hours worked, or an increase of 4.3%, according to a report released today by State … ‘great resignation’ from the state workforce in 2020, new hiring stalled, and the workforce declined more sharply in … and State Workforce Trends, 2012-2021 Track state and local government spending at Open Book New York . Under State …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021New York State Pension Fund Sets 2040 Net Zero Carbon Emissions Target
… New York State Comptroller Thomas P. DiNapoli announced today that the New York State Common Retirement Fund (Fund), valued at an … the United States by the Asset Owners Disclosure Project. “New York State’s pension fund is at the leading edge of … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2020/12/new-york-state-pension-fund-sets-2040-net-zero-carbon-emissions-targetOpinion 92-50
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Award (preference to local bidder) LOCAL LAWS -- Competitive Bidding (pre-emption by General Municipal Law, §103) -- Pre-emption (preference to local bidder) CONSTITUTIONAL LAW …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Controls and Accountability of Court, Trust and Bail Funds (Follow-up)
… Purpose To determine the extent of implementation of the eight recommendations included in our initial report, Controls and Accountability of Court, Trust and Bail Funds ( 2013-N-1 ). Background Our … To determine the extent of implementation of the 8 recommendations included in our …
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)
… Objective Assess whether separation payments to certain Whitesboro Central School District (District) employees were … Assess whether separation payments to certain Whitesboro Central School District District employees were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146IV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… State and certain local taxes are administered by the State Department of Taxation … Case and Resource Tracking System (CARTS) Undistributed Taxes For temporary deposit of taxes and fees collected via DTF’s CARTS system. Personal … State and certain local taxes are administered by the State Department of Taxation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesImproper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Follow-Up)
… audit report, Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Report 2014-S-5 ). … Medicaid inappropriately paid 29,289 fee-for-services pharmacy claims totaling $978,251 on behalf of 18,010 Medicaid recipients whose pharmacy benefits were covered by managed care. We …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-fee-service-payments-pharmacy-services-covered-managed-care-followRailroad Bridge Inspection Program (Follow-Up)
… recommendations included in our original report, Railroad Bridge Inspection Program (Report 2013-S-5). Background Our … oversaw railroads in the State to ensure they meet the bridge inspection requirements. We concluded that the … monitoring whether the railroads complied with its bridge and inspection reporting requirements and made …
https://www.osc.ny.gov/state-agencies/audits/2016/10/04/railroad-bridge-inspection-program-followContinuity of Operations Planning (Follow-Up)
… Security and Emergency Services (Division) is responsible for coordinating emergency management planning efforts in New … (COOPs), which each State agency should have in place for each of its facilities. Toward this end, the Division has … of State agencies’ continuity of operations planning for major unexpected events. We tested a sample of 11 State …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-followUnified Court System Bulletin No. UCS-152
… Payment. Affected Employees Selected full and part-time annual UCS employees Effective Date(s) The Courts Buyout … enter the following information on the Time Entry page to pay the Courts Buyout Incentive Payment: Earn Code: CBI … $10,000 or prorated amount as applicable. Overpayment Recovery For any employee who, at the time of payment, has an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-152-unified-court-system-separation-buyout-incentive-paymentOpinion 97-14
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (furniture and trophy case) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by … members of each company, may determine to use foreign fire insurance tax moneys to make reasonable expenditures to …
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 … $3.1 billion. The objective of our initial audit, issued on November 15, 2022, was to determine whether DOL took … recommendations and, in turn, DOL’s ability to promptly address serious problems Key Findings DOL officials made some …
https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-follow