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State Agencies Bulletin No. 1114
… To inform agencies of OSC ‘s annual record update process and provide data entry instructions for entering SRA and TDA deductions to ensure compliance with contribution … 2012. An additional deferment is available to employees 50 and over. These employees can defer up to $5,500 in catch-up …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1114-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1369
… To inform agencies of OSC ‘s annual record update process and provide data entry instructions for entering SRA and TDA deductions to ensure compliance with contribution … An additional deferment is available to employees age 50 and over. These employees can defer up to $6,000 in catch-up …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1369-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaTuition Assistance Program – Wagner College
… in the arts, business, nursing, physician’s assistant and teacher education approved by the State Education Department. …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-wagner-collegeDual Employment
… Purpose To determine whether Office of Mental Health (OMH) employees who are dually employed at … July 25, 2012. Background OMH's mission is to promote the mental health and well-being of all New Yorkers, focusing on … To determine whether Office of Mental Health OMH employees who are dually employed at other …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-0Opinion 89-33
… paid to village officers and employees) VILLAGE LAW, §§5-524(2), (4), (5): The compensation of appointive … to officers who are compensated on an hourly basis. If payment may be made without prior audit by the board, you ask … whether board members could be held liable for a wrongful payment. Section 5-524 of the Village Law pertains to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-33DiNapoli Calls For Stepped Up Enforcement of State's Bottle Bill
… The state Department of Taxation and Finance should increase monitoring and … DiNapoli said. "My auditors found the state Department of Taxation and Finance's oversight over the program can be … held by the deposit initiator, who must remit 80 percent of any unclaimed bottle deposits to the state on a quarterly …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-calls-stepped-enforcement-states-bottle-billChateaugay Central School District – Leave Accruals (2016M-149)
… located in the Towns of Bellmont, Burke and Chateaugay in Franklin County and the Towns of Clinton and Ellenburg in … an individual who is independent of leave accrual record maintenance to periodically review leave accrual …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Opinion 2004-8
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. INSURANCE -- Health … medical, surgical and hospital benefits). Based on section 92-a, we have expressed the opinion that a … Section 1113(a)(3) of the Insurance Law relates to accident and health insurance. 1 Accordingly, a village may …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 2000-6
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding length of service … FIREFIGHTERS -- Service Award Program (use of foreign fire insurance taxes to fund) GENERAL MUNICIPAL LAW §§218, 219, 219-a; INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… DEFINITION An asset retirement obligation (ARO) is a legally enforceable liability associated with the retirement … normal operations. External Obligating Events AROs must be legally enforceable. Activities associated with the retirement of a tangible capital asset can become legally enforceable due to an external obligating event. Per …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsMTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… Metropolitan Transportation Authority (MTA) Headquarters and MTA Capital Construction for travel and entertainment were appropriate and documented for MTA business purposes. The audit primarily … by Metropolitan Transportation Authority MTA Headquarters and MTA Capital Construction for travel and entertainment …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesOpinion 89-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (town's code not applicable to … Concerning the towns code of ethics …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Opinion 94-17
… into contracts to provide for a system of collection and disposal of solid waste through, among other means, resource … a system of user fees to finance solid waste collection or disposal services (cf. Town Law, §§198[9][b]; County Law, … v City of Amsterdam, 200 AD2d 315, 613 NYS2d 993) and the fee schedule must be consistent with constitutional equal …
https://www.osc.ny.gov/legal-opinions/opinion-94-17All-Agency Contract Evaluation System
… Capital Construction is monitoring and evaluating its contractors/consultants in compliance with its All-Agency … where performance ratings are less than satisfactory. In addition, we sought to determine whether MTA officials are … project teams broad discretion, introducing the risk that contractors are being treated inconsistently. Although …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemGarrison Union Free School District – Information Technology (2023M-127)
… network user accounts, established physical controls and maintained inventory records for information technology (IT) equipment, and developed an IT contingency plan. Key Findings District … accounts, establish physical controls, maintain complete and accurate inventory records for IT equipment or develop an …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127Opinion 96-17
… volunteer firefighters attending emergency medical service conference); (reimbursement of volunteer firefighters for … firefighters attending an emergency medical services conference if the board of fire commissioners, based on a … firefighters who attend an emergency medical services "conference", presented by a State agency, which includes …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Niskayuna Central School District – Financial Condition (2012M-218)
… unassigned fund balance deficit of $1.5 million as of June 30, 2011. District officials addressed this situation by … annual report shows the deficit was eliminated as of June 30, 2012. Key Recommendations Adopt a comprehensive fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Medicaid Program – Managed Care Payments to Unenrolled Providers
… providers to provide medical care to their members. The 21st Century Cures Act (Act) and additional federal guidance …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersDiNapoli Releases Review of Executive Budget
… would be set aside for reserves, but only $920 million or 18% would be to restricted reserves, despite an allowed … pass-through entity tax and the authorization for mobile sports betting. The Executive Budget includes revenue actions …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budgetOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… foster students receiving educational services and bill their school districts for those services. The District did not bill and collect about $237,000 in reimbursement for … to school districts of origin in a timely manner. Bill or rebill the appropriate school districts for services …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-foster