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Opinion 2006-4
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (term of an irrevocable … is defined to mean a national banking association (see 12 USC §21 et seq .) or a corporation, other than a trust … deposits (L 2002, ch 615, effective October 2, 2002). The amendment also renumbered existing paragraph (c) of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4Unified Court System Bulletin No. UCS-160
… Affected Employees Represented non-judicial employees in Bargaining Units SA , SR , SN , G9 , F8 , DR , SG , SK , … , SY , S9 and 87 and unrepresented non-judicial employees in Bargaining Units CT , 86 , and 88 Background Chapter 276 … Bargaining Unit, Part-time Percentage and Additional Pay Amount. NHRP704 Mass Salary Increase Report This report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-160-april-2010-general-salary-and-location-pay-increases-employeesOpinion 93-17
Whether the issuance of bonds by a noncity school district is subject to referendum when the bonds would be issued to finance the prepayment of amounts due the State Employees Retirement System and the State Teachers Retirement System
https://www.osc.ny.gov/legal-opinions/opinion-93-17State Agencies Bulletin No. 2329.1
… following the employee’s return to active payroll status. For instructions on submitting transactions to make … is 1.95975% for Yonkers residents and 0.50% for Yonkers non-residents. Payroll Register and Employee’s … Agency Actions identified in Payroll Bulletin No. 1786 – Non-Negotiated and/or Undeliverable New York State Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23291-april-2025-civil-service-employees-association-csea-public-employeesDiNapoli Report Highlights Local Government Reliance on Federal Aid
… aid on New York's municipalities and school districts. In 2015, local governments and school districts outside New York City received $4.7 billion in direct federal aid. Separately, New York City received $7 … safe," said DiNapoli. "But potential policy changes in Washington could have a considerable impact on local …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidFamily and Educational Consultants – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Family and … County. FEC provides preschool special education services to children with disabilities who are between three and five …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/family-and-educational-consultants-compliance-reimbursable-cost-manualFunctional MDS – Compliance With the Reimbursable Cost Manual
… the State Education Department’s (SED) Reimbursable Cost Manual (Manual). Our audit included all expenses claimed for the … for reimbursement, provider costs must comply with the Manual, which provides guidance to special education …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualCity of Long Beach – Budget Review (B18-7-5)
… and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable, and whether the … includes appropriations of $1.8 million in termination salary payments, yet expenditures have averaged $2.6 million … tax levy limit. Key Recommendations Authorize the proposed increases in refuse/garbage rates prior to adopting the …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5CUNY Bulletin No. CU-313
… Affected Employees City University of New York employees in the following titles: Campus Security Assistant Campus … Eligibility Amount Campus Security Officer (Full-time) Be in Active pay status for at least 100 workdays from June 1, … Public Safety Sergeant Campus Peace Officer (Hourly) Be in Active pay status for at least 522 hours from June 1, 2007 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-313-december-2007-uniform-allowanceState Agencies Bulletin No. 1238
… contribution rates. Affected Employees Employees enrolled in Tier 6 in the following Retirement Systems: Employees Retirement … after March 31, 2012. Effective with the first checks in April 2013, the legislation required the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1238-tier-6-retirement-contribution-rate-changesCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… 5, 2013. Background The City of Binghamton is located in Broome County and has 47,400 residents. The seven-member … from his position as the Director of Parks and Recreation in March 2013 but resigned on November 27, 2012 when … April 11, 2013, John Whalen was charged with grand larceny in the second degree, a class "C" felony. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsVendor File Advisory No. 7
… Subject : Changes to Supplier registration and forms and Supplier Self-Serve … and procedures regarding vendor creation and maintenance in the Statewide Financial System (SFS). The SFS will be … The following forms will be updated to reflect the need to collect the information to register a vendor as described in …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/7-supplier-updatesInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… properly, documented adequately, program related, and allowable pursuant to the State Education Department’s … included all expenses claimed for the fiscal year 2012-13 and certain expenses for the two fiscal years ended June 30, … we identified were: $228,479 in salaries and fringe benefits, for 30 employees, that were improperly allocated to …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualXII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… Date and Accounting Date. The Obligation Date is used in the accrual and modified accrual bases of accounting and … (OSC) prepares the State’s financial statements in compliance with Generally Accepted Accounting Principles … completed. Grants Date the payment is due as specified by the grant agreement or if stated in legislative language, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersTown of Florida – Town Clerk Operations (2012M-215)
… June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population of approximately … members and an elected Town Supervisor, governs the Town. In 2010, 2011 and 2012, the adjusted warrants from the County … Key Recommendations Record each tax payment received in a cash receipts journal itemizing the payment date, …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215The Norman Howard School – Compliance With the Reimbursable Cost Manual
… contained in the CFR it files with the New York State Education Department (SED). To be eligible for … they hold. Other Related Audits/Reports of Interest State Education Department: Capital District Beginnings, Inc. … - Compliance With the Reimbursable Cost Manual (2011-S-1) State Education Department: Achievements, PLLC - Compliance …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… children with disabilities who are three and four years of age. Mary Cariola is reimbursed for these services through …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, … expenses reported on Kelberman’s 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program … is an SED-approved special education provider located in Utica. Kelberman’s mission is to provide state-of-the-art …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Payments Made Pursuant to Medicare Part C
… the coinsurance. In addition, we determined Medicaid made $1.6 million in overpayments for Medicare Part C cost-sharing … including a review of other states' policies. Review the $1.6 million in Medicaid payments for Medicare Part C … Services to Recipients Receiving Medicare Benefits (2009-S-64) … To determine if Medicaid made excessive payments for …
https://www.osc.ny.gov/state-agencies/audits/2014/05/09/medicaid-program-medicaid-payments-made-pursuant-medicare-part-cDiNapoli: Saranac Town Clerk Arrested for Falsifying Town Records
… Thomas P. DiNapoli and Clinton County District Attorney Andrew J. Wylie announced the arrest of Mary L. Bell, Clerk … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-saranac-town-clerk-arrested-falsifying-town-records