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Opinion 97-25

… a sign maker who has been found to have drawn sketches of signs for applicants to annex to their applications to the … applications, the board member constructs and installs the signs for the clients under the approved application. We … compensated for the construction and installation of the signs. Under these circumstances, you ask whether the town's …

State Agencies Bulletin No. 1025

… Report, providing information on the addresses that do not meet the bar-code format. (Please note, improvements … be bar-coded. These guidelines can be found at www.usps.com and in the attached Guidelines for Writing Barcodeable …

Opinion 90-37

… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … village real property based upon a determination that the proposed use of property by the higher offeror, although … accept a lower offer if it is determined that the use proposed will ultimately bring the greatest amount of revenue …

State Comptroller DiNapoli Releases Audits

… Business Services – Selected Programs to Assist Businesses in New York City (2022-N-1)   The New York City Department of …   Many of the State’s Medicaid recipients are enrolled in managed long-term care (MLTC) plans, which provide … care (CBLTC) for more than 120 days. A prior audit, issued in August 2022, identified $701 million in improper Medicaid …

Opinion 92-26

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … LAW, §§4-136(1), (2), (3), 4-138: All expenses of a board of elections of a county outside the City of New York must be … Concerning the procedures by which the expenses of a board of elections of a county outside the City of New …

Forensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)

… on November 9, 2011, determined that certain Metro-North Railroad employees received costly payments due to long-term … supported by exception reports. Key Finding Metro-North Railroad officials made some progress in correcting the …

Controls Over Cash Advance Accounts (Follow-Up)

… report, Controls Over Cash Advance Accounts (Report 2014-S-22). Background Our initial audit report, which was issued … and whether the money is properly accounted for and used for appropriate business expenses. We concluded that …

Retiring with an Outstanding Loan – Special 20- and 25-Year Plans

… benefit will be permanently reduced . You cannot pay off your loan once you retire. The amount of your annuity … loan application and Retirement Online provide examples of how much your reduction would be. Tier 5 and 6 Members If you …

Early Retirement – Article 14 Benefits

… With 20 years of service credit, you can apply for early retirement regardless of your age. The early retirement benefit equals 42 percent of your FAS for 20 years of service credit plus an additional …

Contributing Toward Your Retirement – Article 14 Benefits

… Article 14 information for PFRS Tier 3 members Covers pension …

Cazenovia Central School District – Financial Condition (2015M-327)

… year total $26.9 million. Key Finding The Board has relied on appropriated fund balance as a financing source in annual … the annual budgets. Key Recommendations Avoid overreliance on appropriated fund balance. Include reserve fund …

Accounts Payable Advisory No. 15

… SFS must also be designated and recorded in OSC’s Contact Database as a “State Agency – Voucher Authorizer”.  Prior to … designated individuals must be recorded in OSC’s Contract Database. To support these designations the Business unit … designate someone as a Voucher Authorizer in OSC’s Contact Database, see the  GFO,  Chapter XII, Section 4.C - Updating …

Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)

… compare the vendor’s pricing with the State contract list prices. Develop a plan for the use of excess amounts in …

Accounts Payable Advisory No. 9

… Subject: Making Payments to National Grid Guidance: This advisory has been updated to … entering a unique invoice number on vouchers payable to National Grid, as discussed below. Consistent with the  Guide … to vendors. Improper preparation of vouchers payable to National Grid may delay payment crediting and Business Units …

Village of Quogue – Justice Court (2015M-18)

… Key Findings The Court had bail money totaling $35,955 on deposit, of which only $8,550 was for current cases. … and verify that all receipt numbers are accounted for on a monthly basis. Ensure that monthly bank reconciliations …

Greenville Central School District – Information Technology (2016M-221)

… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … the use of personal devices on the District’s network and acceptable use of District assets when used outside the …

Area #6 – Patch Management – Information Technology Governance

Schenectady City School District – Financial Condition (2014M-168)

… Findings The Board did not adopt a policy establishing the level of unrestricted fund balance that should be maintained. The general fund’s cash level was deficient, resulting in the issuance of short-term …

Town of Stafford – Capital Projects (2024M-17)

… Town Board (Board) properly authorized and monitored capital project activity. Key Findings  The Board did not properly authorize and monitor capital project activity. Because the Board relied on an … (Engineer) and a financial advisor (Advisor) to manage the capital projects, the Board was not aware of project …

State Agencies Bulletin No. 285

… for the current year's exemption are to be retained in the employee's payroll office. Agency Actions A report (NPAY738) identifying employees in your agency claiming Federal and/or State exempt status is available in Reveal. If any employee identified as claiming exempt from …