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Opinion 90-5
… a decision to a governing body and is silent as to the mode of its exercise, the governing body expresses its will …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Oversight of Provider Consolidated Fiscal Reports – Independent Living, Inc.
To determine whether OMH ensures that the costs reported by providers such as Independent Living Inc on their Consolidated Fiscal Reports are allowable properly calculated and adequately documented in accordance with Consolidated Fiscal Reporting and Claiming Manual requirements The audit
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/oversight-provider-consolidated-fiscal-reports-independent-living-incNew York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up)
… included in our initial audit report, New York State Health Insurance Program – Payments by Beacon Health … (Report 2021-S-18 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the … insurance coverage to over 1.2 million active and retired State, local government, and school district employees, and …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/new-york-state-health-insurance-program-payments-beacon-health-options-mental-health-andXIV.3.C Distribution of STIP Investment Earnings – XIV. Special Procedures
… STIP investment earnings (STIP interest) to participating funds is governed by §98-a of the State Finance Law which … on any moneys invested “shall be credited to the fund or funds from which such moneys were invested, provided, … is hereby precluded from crediting interest earnings to funds which: Are funded entirely from the general fund; or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3c-distribution-stip-investment-earningsIndependent Review Finds State Pension Fund Operates Under Highest Ethical and Professional Standards
… in 2008. This is the fourth review completed since then. Report The Fiduciary and Conflict of Interest Review of the … New York State Common Retirement Fund Prior Reviews 2019 Report 2016 Report 2013 Report Background on New York State Common …
https://www.osc.ny.gov/press/releases/2022/04/independent-review-finds-state-pension-fund-operates-under-highest-ethical-and-professional-standardsDiNapoli: DOCCS Transitional Services Programs Need Improvement
… in homeless shelters. DOCCS’ Community Based Residential Programs (CBRPs) help people released from prison access … DOCCS had contracts with eight providers operating 12 locations with a total of 149 beds in just nine counties … (238), Onondaga (171), and Westchester (120), but no CBRP locations, leaving parolees with limited options. In New York …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-doccs-transitional-services-programs-need-improvementContributions – Special 20- and 25-Year Plans
… Covered Under Section 383-e Both Tier 5 and 6 members in the Section 383-e plan are required to contribute. For Tier 5 and 6 members in this plan, the contribution rate is based on earnings.* … additional annuity when you retire. The contribution rate in the Section 383-e plan is higher than contribution rates …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/contributionsTown of Alexander – Town Clerk/Tax Collector (2025M-72)
… [read complete report – pdf] Audit Objective Did the Town of Alexander (Town) Town Clerk/Tax Collector (Clerk) record, … deposit, report and remit collections accurately and in a timely manner? Audit Period August 1, 2019 – May 30, … Did the Town of Alexander Town Town ClerkTax Collector Clerk …
https://www.osc.ny.gov/local-government/audits/town/2026/04/17/town-alexander-town-clerktax-collector-2025m-72Opinion 96-5
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (exemption from when … the fees imposed by section 8022 (b) of the CPLR. This is in reply to your correspondence requesting an opinion on the … the word "fee" should be given its commonly understood meaning (2 Opns St Comp, 1946, p 290; see also People v …
https://www.osc.ny.gov/legal-opinions/opinion-96-5NYSARC, Inc. - Rockland County Chapter – Compliance With the Reimbursable Cost Manual (2022-S-50) 180-Day Response-NYSARC
To determine whether the costs reported by NYSARC, Inc.-Rockland County Chapter on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s50-response2.pdfDiNapoli: $246,900 Average Bonus on Wall Street, Up 6% in 2025
… Wall Street’s securities industry bonus pool reached a record $49.2 billion in 2025, up 9% from the … higher. When adjusted for inflation, however, the bonus pool peaked in 2006 at $53.7 billion. Securities industry … for which taxes have not been withheld. Charts Bonus Pool Chart from 1996 to 2025 Annual Profits and Employment …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-246900-average-bonus-on-wall-street-up-6-percent-in-2025New York’s Economy and Finances in the COVID-19 Era
… of lost jobs. 53% of New York adults age 18 and over live in households that have lost employment income since … Data For example, while 10 percent of all U.S. adults live in households reporting not having enough to eat in the … In the wake of COVID19 more than half of adult New Yorkers live in households that have lost employment income …
https://www.osc.ny.gov/reports/covid-19-july-9-2020Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… the Town used the Urban Development Action Grant (UDAG) repayment money for eligible purposes and if the … and reported. Key Findings The Board’s use of UDAG repayment money totaling $4.5 million for long-term loans to … adequate records to account for loans made from UDAG repayment money to enable the Board to determine actual loan …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Opinion 2009-1
… claims submitted by the treasurer ( e.g ., for travel reimbursement), reviewing the treasurer's annual accounting …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Town of Willsboro – Town Clerk/Tax Collector (2025M-92)
… pdf] Audit Objective Did the Town of Willsboro (Town) Town Clerk/Tax Collector (Clerk) properly record, deposit, report and remit … reviewed the matter. Understanding the Audit Area The Clerk collects fees for a variety of purposes including … Did the Town of Willsboro Town Town ClerkTax Collector Clerk properly record deposit report and remit collections …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92XI.2.E Submission of Agency Contracts and Amendments – XI. Procurement and Contract Management
… determining if an amendment is subject to OSC review. See I.5 OSC Bureau Contact Information for additional … been authorized by another agency to act as a Host Agency can administer contract and amendment transactions within …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2e-submission-agency-contracts-and-amendmentsOpinion 2007-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … ambulance services agreement) REAL PROPERTY -- Sale (use of proceeds to establish fund for annual payments under … Whether a village may hold the proceeds of unneeded village real property sales to finance …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Oversight and Monitoring of the Universal Pre-Kindergarten Program
… of 1997 to provide all eligible four-year-olds in New York State with the opportunity for an early childhood education. … codes, and equipment and furnishings to be maintained in a state of good repair and sanitation and to be safe and … the program, as needed. The UPK program is funded by the State and NYC. The State’s portion is based on a State …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programState Agencies Bulletin No. 1736
… Purpose To inform agencies of the new Additional Pay Earnings Codes, automatic processing for the bi-weekly Security Services Hazardous Duty Pay, and to provide instructions for payments not processed … for the new bi-weekly Security Services Hazardous Duty Pay payment for employees who have at least one year of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1736-new-security-services-hazardous-duty-pay-arbitration-eligible-bu01-andState Agencies Bulletin No. 2431
… agencies with procedures to pay the new Braille/American Sign Language Proficiency Stipends for eligible employees in … employed at the NYSSD may be eligible for an American Sign Language Proficiency stipend equal to $2,500.00 each … School Year. Eligibility Criteria: NYSSD American Sign Language (ASL) Proficiency Stipend Special Education …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2431-new-brailleamerican-sign-language-proficiency-stipends-eligible