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Town of Clare – Fiscal Stress (2013M-317)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period … reasonably estimate the amount of fund balance that will be available at year end. As a result, the Board has heavily … financing source in the annual budgets, and in some years, it appropriated more fund balance than was actually …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317TheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… special education services to children between the ages of three and five who live in New York City as well as … because they did not comply with applicable provisions of the Manual. The disallowances include: $316,539 in … on the CFRs and to TheraCare's tuition reimbursement rates, and recover the overpayments, as appropriate. SED …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualPine Valley Central School District –Financial Management and Procurement (2014M-36)
… Purpose of Audit The purpose of our audit was to assess the District’s financial management and procurement … with statutory requirements. The District’s reserve policy does not address the need for maintaining certain reserve balances or under what specific circumstances they will be used or replenished. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementCVS Health – Temporary Holding Account Rebate Revenue
… remitted to the State Department of Civil Service all commercial drug rebate revenue attributable to eligible … 31, 2018. About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of … CVS Health did not seek rebates from drug manufacturers on claims that were, in fact, rebate-eligible. We identified …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueState Agencies Bulletin No. 2109
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2109-april-2023-public-employees-federation-pef-longevity-lump-sum-llsState Police Bulletin No. SP-252
… Salary Increase: Employees with a Comp Rate Code of ANN who are in BU07 (Grade 701) The attached April 1, 2023 … the 3.00% increase. Employees with a Comp Rate Code of ANN who are in BU17 (Grade 703-713) The attached April 1, … Salary off step – if the employee’s Pay Basis Code is ANN and Grade is Equal to 701 or 703-713 but the salary is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-252-april-2023-april-2024-and-april-2025-retroactive-salary-increases-stateState Police Bulletin No. SP-251
… processing of the April 2023, April 2024 and April 2025 retroactive increases to Location Pay, Longevity … not processed automatically. Affected Employees: All State Police Troopers (BU07) and Commissioned/Non-Commissioned Officers (BU17) who meet the eligibility criteria are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-251-april-2023-2024-and-2025-retroactive-increases-location-pay-longevityState Agencies Bulletin No. 1756
… OSC’s automatic processing of the April 2016, April 2017 and April 2018 Retroactive Salary Increases for Lifeguards Affected Employees Employees in PSNU, … April 2017 and April 2018 Retroactive Salary Increases for Lifeguards and will be paid retroactively in accordance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1756-april-2016-april-2017-and-april-2018-retroactive-salary-increases-stateOpinion 88-11
… that "the land herein conveyed shall, at all times, be used for a Public Park for the Village ... " You state that … 833, 498 NYS2d 364; Brooklyn Park Comr's v Armstrong , 45 NY 234; Gewirtz v City of Long Beach , 69 Misc 2d 763, 330 NYS 2d 495, affd 45 …
https://www.osc.ny.gov/legal-opinions/opinion-88-11State Comptroller DiNapoli Releases Audits
… progress in addressing the problems identified in the initial audit report, implementing a new procedure for monitoring and reviewing training records. Of the initial report’s four audit recommendations, three were fully … Department – Adult Career and Continuing Education Services: Vocational Rehabilitation Supported Employment …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsUnified Court System Bulletin No. UCS-261
… Purpose To inform agencies of OSC’s automatic processing of the June … the new Uniform Blazer Allowance earnings code that will be used for Time Entry payments. Affected Employees Employees … will be made in a separate check regardless of when it is paid. The separate check will be issued with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-261-june-2018-uniform-and-equipment-uniform-allowance-andOpinion 90-27
… of (joint fire district) TOWN BOARD -- Powers and Duties (appointment of commissioners of joint fire … within the proposed district (Town Law, §189-a[2][b]). Notice of the hearing must be published at least once in a … of the "district affected" (Town Law, §§91, 92). In the instant situation, it is our opinion that the district …
https://www.osc.ny.gov/legal-opinions/opinion-90-27XI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… for a renewal or extension or the maintenance services are no longer needed at the same level as previously determined. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsState Agencies Bulletin No. 1842
… before the check date. If agencies need to make last minute changes, they should contact OSC’s Direct Deposit Team …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1842-updated-direct-deposit-form-nys-employees-ac-2772Oversight of the Title Insurance Industry
… 3, 2011 through October 9, 2018. About the Program DFS is responsible for regulating all insurance in New York … title insurance. Title insurance protects the property owner and mortgage lender against future claims for any … than in comparable states, as noted by DFS officials in a January 2018 written statement to the Assembly Standing …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industrySUNY Bulletin No. SU-193
… 08/15/13. This date is used to provide the 21P employee with benefits over the summer. A 21P employee who works …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-193-2013-suny-summer-session-paymentsSUNY Bulletin No. SU-204
… 08/14/14. This date is used to provide the 21P employee with benefits over the summer. A 21P employee who works …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-204-2014-suny-summer-session-paymentsOpinion 97-3
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties … 1182 of the Real Property Tax Law does not authorize a village to waive interest and penalties on taxes which … not been concluded, as evidenced by the issuance of a tax deed, the amount due must be relevied and enforced in …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Comptroller DiNapoli Releases Municipal Audits
… the city did not receive a minimum of about $86,000 in violation fees it could have collected had all these … been resolved. The city currently has about 4,900 violation cases unresolved since 2004, with minimum fines due … disbursement. Furthermore, there was no documented order signed by the secretary and president listing the bills …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2State Agencies Bulletin No. 1603
… provide agency instructions for processing the 2017 CSEA and PEF Over40 Comp Time II Cash Out. Affected Employees … in the 2016-2021 Agreements between the State of New York and the Civil Service Employees Association (CSEA) and the 2016-2019 Agreement between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1603-2017-csea-and-pef-over40-comp-time-ii-cash-out