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Opinion 93-31
… your letter asking whether commissioners of the Rushford Lake Recreation District may be reimbursed for mileage from … to meetings of the board of commissioners. The Rushford Lake Recreation District was established pursuant to chapter … we conclude that the commissioners of the Rushford Lake Recreation District may not be reimbursed for mileage …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Dundee Central School District - Information Technology (2018M-74)
… IT security awareness training for District employees. In addition, sensitive IT control weaknesses were … agreed with our recommendations and indicated they are in the process of taking corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
Town of Wheatfield Recreation Department Cash Receipts and Information Technology 2013M200
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mAssessment of Costs to Administer the Workers’ Compensation Program for the State Fiscal Year Ended March 31, 2024
… occupational and non-occupational disability and sickness. Coverage for these benefits, with limited exception, is to be … are recovered via the Board’s assessments on participating insurance carriers, self-insurers, the State Insurance Fund, and self-insured political subdivisions of …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/assessment-costs-administer-workers-compensation-program-state-fiscal-year-ended-march-31State Agencies Bulletin No. 289
… 2855X, 2818X, 10680, 10690, 09000 AND 09180 ONLY Purpose To provide instructions for processing payroll deductions for … new participants or employees in this program who wish to change their current deduction amount will require on-line … code. Cards, which have been modified, should be returned to the employee so they can complete a new card. The Amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/289-2002-sefa-campaign-agencies-participating-continuous-giving-pilotTown of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
The purpose of our review was to assess the Town of Hempstead Local Development Corporations THLDCs progress as of June 2025 in implementing our recommendation in the audit report Town of Hempstead Local Development Corporation Project Approval and Oversight 2021M37 released in September
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followDiNapoli: Wall Street Bonus Pool Reaches Record High of $47.5 Billion in 2024
… first major increase since the COVID-19 pandemic highs. Wall Street’s profits rose 90% in 2024. “The record high bonus pool reflects Wall Street’s very strong performance in 2024,” DiNapoli … but still more than any other state. DiNapoli estimates 1 in 11 jobs in the city is either directly or indirectly …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-wall-street-bonus-pool-reaches-record-high-475-billion-2024Enforcement of Article 19-A of the Vehicle and Traffic Law
… Purpose To determine if the Department of Motor Vehicles (Department) takes adequate … motor carriers that must comply with Article 19-A of the New York State Vehicle and Traffic Law and enforces its requirements. Our audit covered the period January 1, 2016 through October 3, 2018. …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawOpinion 2000-1
… provide legal counsel for a municipal officer or employee who is charged with a criminal offense arising out of the … to provide legal counsel to a village officer or employee who is charged with a criminal offense arising out of the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1State Agencies Bulletin No. 828
… Purpose To provide agency procedures to process Longevity Payments and adjustments for overtime … To provide agency procedures to process Longevity Payments and adjustments for overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/828-april-2007-and-april-2008-50000-longevity-payments-long-term-seasonalState Agencies Bulletin No. 808
… Purpose To provide agency procedures to process Longevity Payments and adjustments for overtime payments. Affected Employees Certain seasonal hourly … To provide agency procedures to process Longevity Payments and adjustments for overtime payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/808-april-2007-and-april-2008-50000-longevity-payments-long-term-seasonalMedicaid Program – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… January 1, 2008 through December 13, 2011. Background The New York State Medicaid Program provides prescription drug coverage …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/medicaid-program-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyOpinion 2000-11
… of highways or by the town board, serves at the pleasure of the superintendent. You ask whether a deputy town … by a town board pursuant to Town Law §32(2) serves at the pleasure of the highway superintendent or the town board. … of highways shall be appointed by and serve at the pleasure of the town superintendent of highways. If the town …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Enforcement of Commission Orders and Other Agreements
… Objective To determine whether the Public Service Commission (Commission) monitors utilities’ … across the State. Through its Department of Public Service (Department), the Commission works to ensure … to services to outlying areas, or enhance quality of service. These conditions are listed in Commission Orders …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsState Agencies Bulletin No. 2353
… and CLEFR programs. Background: Employees receiving taxable Tuition and CLEFR reimbursement outside of the … The new earnings codes will be implemented in July of 2025 and affected employees may see payments in any check … If you are not directly requested to enter EDA there is no action needed until year-end. General Deductions: These new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2353-new-earn-codes-tuition-reimbursement-and-certification-and-licensureAdministration of the CityFHEPS Program for Department of Social Services Homebase Clients
… that income was verified, leaving no assurance that only eligible applicants received the housing subsidy. DSS …
https://www.osc.ny.gov/state-agencies/audits/2026/01/07/administration-cityfheps-program-department-social-services-homebase-clientsState Agencies Bulletin No. 1945.1
… is to notify agencies of several process changes to Workers’ Compensation Leave in PayServ, including entering Job Action Requests for Workers’ Compensation leave corrections, documenting … employees with extended leave due to assault-related Workers’ Compensation injuries, and removing Teachers from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19451-process-changes-workers-compensation-leave-payservOpinion 99-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Heating, Piping and Air Conditioning Contractors Assoc. v. New York State Thruway Authority , 5 NY2d 420, 185 NYS2d 534; see …
https://www.osc.ny.gov/legal-opinions/opinion-99-6State Comptroller DiNapoli Releases Audits
… Department (Preschool Special Education Audit Initiative): Kids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual (2021-S-12) Kids First is a for-profit special education provider located … June 30, 2015, auditors identified $22,713 in costs that Kids First reported on its CFR that did not comply with SED’s …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Town of Canandaigua , Greece Public Library , Industrial Development Agency Board Governance , Town of Junius , Orange County Community College , Village of … P DiNapoli today announced his office completed audits of Town of Canandaigua Greece Public Library Industrial …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits