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Opinion 95-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- State Aid (submission of claims …
https://www.osc.ny.gov/legal-opinions/opinion-95-27DiNapoli: City of Troy's Finances in Precarious Position
… because of poor budgeting, the overuse of rainy day funds to finance day-to-day operations and insufficient funding for … deficits in the city’s general, water and sewer funds have approached 1 percent of combined expenditures. Based on … a means to finance routine expenditures. Moving forward, I urge the mayor and city council to develop a sound …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-positionAdministration of the CityFHEPS Program for Department of Homeless Services Shelter Residents
… Objective To determine whether the New York City Department of Social Services is … Services (DHS) and the Human Resources Administration (HRA), leverages shared services, functions, and systems … occupied by CityFHEPS clients. … To determine whether the NYC Department of Social Services is administering the City …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/administration-cityfheps-program-department-homeless-services-shelter-residentsReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Reimbursement of Homeless … administered through the Local Districts, comprising the New York City Department of Homeless Services and 57 county …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center-followTown of Goshen – Police Payroll (2014M-244)
… Purpose of Audit The purpose of our audit was to review internal controls over the Town’s police payroll … had time overlaps, a full-time officer did not appear to have worked certain hours claimed on his timesheet and …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244Management and Control of Overtime Costs (Follow-Up)
… Purpose To determine the extent of implementation of the three … could compromise the quality of the care they provide due to fatigue. The objective of our follow-up was to assess the … report. Of the three prior recommendations, all three have been partially implemented. Key Recommendation Officials …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/management-and-control-overtime-costs-followLegal Aid Society
… paid Legal Aid quarterly advances totaling $39,450,972, or 100 percent of the amount budgeted for the annual period. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyState Police Bulletin No. SP-204
… Purpose The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the April 2020 Increase to State Police Expanded Duty Pay. Affected Employees … Employees in Bargaining Unit 07 or Bargaining Unit 17 who have a Payroll Status of Active, Leave With Pay, or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-204-april-2020-increase-state-police-expanded-duty-payState Agencies Bulletin No. 2312
… correctly calculate the charges for the split payroll for Fiscal Year Ending 2024-25 and the Fiscal Year Beginning … and April 9, 2025 (Administration). All other manual online back-end splits should not be processed during … strings that will not roll-over to the 2025-26 budget reference. List of Agency Pools not rolled to 2025-26 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2312-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionDiNapoli: NYC Office Jobs and Space Growing Amid Record Economic Expansion
… have grown by 15 percent, or 202,000 jobs. Together, the business services sector (which includes accountants, lawyers … reached 550 million square feet. The city's three main business districts (Midtown, Midtown South, and Downtown …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-nyc-office-jobs-and-space-growing-amid-record-economic-expansionImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Follow-Up)
… audit report, Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and … audit report Improper Medicaid Payments for Claims Not in Compliance With Ordering Prescribing Referring and Attending …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/improper-medicaid-payments-claims-not-compliance-ordering-prescribing-referring-andUnified Court System Bulletin No. UCS-152
… instructions for submitting the Courts Buyout Incentive Payment. Affected Employees Selected full and part-time … one lump sum payment of $20,000 or a portion thereof in calendar year 2009 or the employee may elect to receive two … employees and employees who are currently collecting a pension from the New York State Retirement System are not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-152-unified-court-system-separation-buyout-incentive-paymentOpinion 88-43
… This opinion represents the views of the Office of the State Comptroller at the time it was … LAW, §§6-j, 207-c; WORKERS' COMPENSATION LAW, §25(4): When deputy sheriffs and county corrections officers are … 419 NYS2d 249, affd 50 NY2d 871, 430 NYS2d 44). Of course, when a municipal employer is individually self-insured and …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 97-14
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (furniture and trophy … Unless otherwise provided by special act, the members of a volunteer fire department or, if the department is comprised … foreign fire insurance tax moneys may be expended by a volunteer fire department to pay the cost of constructing a …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Controls and Management of the Unemployment Insurance System (Follow-Up)
… as Pandemic Unemployment Assistance (PUA), which allowed for enhanced UI benefits for those affected by COVID-19. The COVID-19 pandemic and the … Information reported by the U.S. Department of Labor for April 1, 2022 to March 31, 2023 shows that the estimated …
https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-followNew York State Comptroller Thomas P. DiNapoli Statement on MTA's Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement today in response to the Metropolitan Transportation …
https://www.osc.ny.gov/press/releases/2021/02/new-york-state-comptroller-thomas-p-dinapoli-statement-mtas-budgetState Agencies Bulletin No. 2248
… Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits: Per Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2248-april-2023-and-2024-retroactive-increases-location-pay-and-location-midState Agencies Bulletin No. 2250
… Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits: Per Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2250-april-2023-and-2024-retroactive-increases-location-pay-and-location-midOpinion 94-30
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … COUNTY CLERK -- Fees (amount of index fees remitted to State) FEES -- Court Fees (amount of index fees remitted to State) CIVIL PRACTICE LAW AND RULES, §8018(a); JUDICIARY …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Medgar Evers College – Controls Over Bank Accounts (Follow-Up)
… Purpose To determine the extent of implementation of the two … was established in 2008. However, CUNY Central did not have any of the required notification forms for these … accounts that were not on the list. These findings point to weaknesses in the monitoring of bank accounts, which …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-follow