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Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… any meaningful Board oversight resulted in noncompliance with the majority of applicable laws, bylaw provisions and … President controlled seven accounts. Audit – or delegate someone to audit – and approve disbursements. For example, … enforce compliance. Association officers generally agreed with our findings and recommendations and indicated they have …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… Purpose of Audit The purpose of our audit was to review the Town’s operating budgets and disbursements for the period January 1, 2011, to November 15, 2012. Background The Town of Fremont is … provides water, highway and general government services to its residents. The Town Board is comprised of four elected …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85State Agencies Bulletin No. 315
… record in more than one company. The NY New Rate Indicator Flag check box is checked only if the employee is enrolled in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/315-changes-processing-suspense-period-and-7-year-period-tiaacref-membersDiNapoli: Local Sales Tax Collections Drop 8.2 Percent in July
… Sales tax revenue for local governments in July fell 8.2 percent compared to … New York State Comptroller Thomas P. DiNapoli. Collections for counties and cities in July totaled $1.3 billion, or $116 … This is going to have a long-lasting effect on revenues for counties, cities and many towns and villages around the …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-local-sales-tax-collections-drop-82-percent-julyOpinion 92-36
… E911 system); (implementation of E911 system on a part-county basis) COUNTY LAW, §300 et seq .: A county is not … in order to finance the implementation of an enhanced 911 emergency telephone system in an area encompassing less … Whether article 6 of County Law 300 et seq authorizes a county to institute an …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Arts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… to close. While some venues, such as outdoor botanical gardens, zoos, museums and gyms, have reopened at reduced … Modern Art, the American Museum of Natural History and the Bronx Zoo are in this sector, along with other museums and … Town 3,573 4% 72% Park Slope / Carroll Gardens / Red Hook 2,584 3% 75% Brooklyn Heights / Fort …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19DiNapoli: Number of New Yorkers Going Hungry Increases Despite Improving Economy
… Food insecurity is increasing in New York, with one-in-nine households (11.3% or 875,000 families) unable to get enough food at some point during 2020 through 2022 because they … Food insecurity is increasing in New York with oneinnine households 113 or 875000 families unable to get enough food at some point during 2020 through 2022 …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-number-new-yorkers-going-hungry-increases-despite-improving-economyDiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… and agreed to pay full restitution plus $500 to cover the village of Delhi’s insurance deductible in lieu of … conditional discharge. “Ms. Barnes used public funds to cover her personal costs,” DiNapoli said, “I thank Troop C of …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfEnvironment, Energy and Agriculture – 2023 Financial Condition Report
… employment at DEC was 2,885 Full-Time Equivalent (FTE) positions, an increase of 70 FTEs above levels as of March 31 … of environmental programs, such as State and municipal open space conservation; municipal and agricultural nonpoint … water quality improvement and infrastructure, as well as open space conservation and recreation. Water Since SFY …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… of MTA Bus. In 2007, the Chair of the MTA appointed a Blue Ribbon Commission on Sustainability and the MTA (Blue Ribbon Commission), which was charged with making … to MTA and its agencies. In 2009, MTA issued the Blue Ribbon Commission’s final report with recommendations in …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsOpinion 91-36
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING … Commissioners v Armstrong , 45 NY 234; Village of Croton-on-Hudson v County of Westchester , 38 AD2d 979, 332 NYS2d … with park trust funds should be in or sufficiently near the developments which generated the fees so that the …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Division of Housing and Community Renewal Bulletin No. DH-145
… agencies of OSC’s automatic processing of the October 2025 DC 37 RRSU LLS payment and provide instructions for … State of New York and DC 37, provides for payment of the 2025-2026 Longevity Payment effective October 2025 as a one-time, lump sum payment in the amount of $1,500, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-145-october-2025-district-council-37-dc-37-rent-regulationNewfane Central School District – Financial Management (2020M-88)
… statutory limit. $13.4 million was improperly restricted in two reserves: $12.6 million in the employee benefit accrued liability reserve. $800,000 in the debt service reserve. Key Recommendations Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Member Contributions
… in addition to any death benefit your beneficiary is eligible for. Tier 6 For ERS and PFRS Tier 6 members, … annualized wage by using your part-time rate to determine what your annual wage would be if you worked full-time. Once … due a refund for contribution overpayments, read our blog post, Overtime Pay Temporarily Excluded from Tier 6 …
https://www.osc.ny.gov/retirement/members/member-contributionsExtra-Classroom Activity (2015-MR-5)
… - pdf] We also issued six letter reports to the following school districts: Deposit , Dryden , Greene , Ithaca , … of Audit The purpose of our audit was to determine if District officials properly accounted for extra-classroom … collect funds for extra-classroom activities from a number of sources such as admissions, membership dues, sales …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5DiNapoli: New York City Job Growth Continues to Set Records
… of 7,200 jobs in 2018, but lost 2,800 in 2019. Although commercial and retail banking added jobs, the rest of the … 7.8 percent in the two following years. At the same time, rates for Asians (1.8 percent), Whites (2.6 percent) and …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsUnited HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010
… to support the charges for time worked by claims and call center staff assigned to the Empire Plan. United did not … method to track and account for the time worked by claims center staff. Key Recommendations For no less than six … for the compensation and benefits of claims and call center employees who administer the Empire Plan’s …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/united-healthcare-compensation-and-benefit-costs-empire-plan-period-january-1-2008-throughState Comptroller DiNapoli Releases Municipal & School Audits
… did not prepare and distribute unique identification tags for capital assets that were purchased during the audit …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0New Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… transporting Medicaid recipients to Medicaid health care providers on dates and time when the provider records … care of deserving New Yorkers,” said DiNapoli. “Thanks to my partnership with District Attorney Hoovler they are now being held accountable. My office will continue to work with our law enforcement …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsState Agencies Bulletin No. 1343
… Purpose To inform all agencies of upcoming changes to the PayServ system, inbound and outbound file layouts and to … legacy cost centers to the new accounting structure (Chart of Accounts) in the Statewide Financial System. Affected … To inform all agencies of upcoming changes to the PayServ system inbound and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1343-new-york-state-payroll-system-payserv-conversion-statewide-financial