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Opinion 90-36
… 37: A town tax collecting officer may accept a postdated check tendered as payment of taxes, and retain the same until … the tax collecting officer elect to refuse a postdated check, he or she should return it promptly to the person who tendered the check. You ask whether a town tax collecting officer should …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 2000-23
… Subordinate" (for purposes of General Municipal Law §207-m) GENERAL MUNICIPAL LAW §207-m: If a sergeant, who is the highest ranking subordinate … only to the 4% increase pursuant to General Municipal Law §207-m. We are in receipt of your letter concerning the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23State Comptroller DiNapoli Releases Audits
… have been issued. New York State Health Insurance Program (NYSHIP): UnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services (2020-S-7) NYSHIP, administered by the Department of Civil Service, … The Empire Plan is the primary health benefits plan for NYSHIP. Civil Service contracts with UnitedHealthcare …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Annual Review of MTA Finances
… plan projects budget gaps that grow from $392 million in 2020 to nearly $1.6 billion in 2023. These estimates, however, already assume successful … the gaps are much larger, growing from $705 million in 2020 to $1.9 billion by 2023. Although not as large as the …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesState Comptroller DiNapoli Releases Audits
… Evaluations (2017-N-3) The DOE had difficulty meeting the 60-calendar-day time frame requirement for completing … and is required to make restitution to the state. Port Authority of New York and New Jersey (PANYNJ): Selected … Leasing Practices for Real Estate Services Department and Port Commerce (2017-S-58) The PANYNJ did not always …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Report on NYS Executive Budget
… is now forecasting reduced budget gaps. In his annual report assessing the proposed Executive Budget, State … that will increase costs to state taxpayers over the long run. Economic and Budget Outlook DOB projects the economy … forecast to grow to 52.4% by SFY 2027-28. Risks DiNapoli’s report noted several risks and uncertainties that could …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-releases-report-nys-executive-budgetDiNapoli: Western Regional OTB Must Strengthen Financial Operations and Oversight
… horse races and other gaming activities, adjust to changes in the gambling industry, and control costs limited the … nearly all the period being before significant changes in WROTB board and leadership occurred. “The Western Regional … its horse racing and wagering operations, and it must rein in costs and strengthen its financial operations,” DiNapoli …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-western-regional-otb-must-strengthen-financial-operations-and-oversightDiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years
… (renamed Joan O. Dawson Plaza in 2021) in Manhattan and Woodlawn Senior Center in the Bronx — and one section 202 … been vacant for more than three years. The other furnished apartment was awarded for 13 months but, as of May 2022, had … manager had not reported vacancies to HPD as required. At Woodlawn in the Bronx, only 15 of the 80 available apartments …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-yearsOpinion 92-12
… (meaning for purposes of General Municipal Law, §207-a[6]) GENERAL MUNICIPAL LAW, §207-a(6): A disabled firefighter forfeits his or her … and benefits provided pursuant to General Municipal Law, §207-a upon becoming self-employed, but not upon engaging in …
https://www.osc.ny.gov/legal-opinions/opinion-92-12State Agencies Bulletin No. 1619
… Family Leave policy. The law provides for a deduction from employee wages to fund the program. Paid Family Leave coverage is funded by employee payroll deductions. Most full-time and part-time … increment code. However, this benefit is not eligible for Retirement service credit. Control-D Reports Available After …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1619-new-york-state-paid-family-leave-program-ny-paid-family-leaveOpinion 89-12
… suggest the State Education Department be contacted with respect to the applicability of its regulations. Also, we … omitted] (30 AD2d 758, 759, 291 NYS2d 861, 863) With respect to the preparation of bid specifications by a …
https://www.osc.ny.gov/legal-opinions/opinion-89-12II.3.A Planning – II. New York State Financial Accounting
… outline their budgetary needs. Although agencies begin to analyze their budget needs as early as May or June, the … Director issues a policy memorandum – the “call letter” – to agency management. The call letter signals the official … schedule outlined in the call letter, agencies typically submit their budget requests to DOB in early-to-mid fall, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningState Agencies Bulletin No. 2004
… number of hours submitted to determine the Extra Service payment amount owed. The agency should continue using either … in General Comments or Time Entry Comments that this payment has been calculated at 2.5 times the employee’s … due to the difference in the OT rate approved for payment. Previously Paid Overtime Using Earnings Code OTO or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2004-pilot-program-establishing-temporary-overtime-rate-overtime-eligibleOpinion 2006-5
… town board of each town “shall fix, from time to time, the salaries of all officers and employees of said town, whether … (compare Bogack i v Zolemski , 143 Misc 140, 256 NYS 166 affd 238 AD 764, 261 NYS 1036 and Benjamin v Town of Fenton , 892 F Supp 64, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5XVI.4.A Cash and Investments – XVI. Financial Reporting
… of Taxation and Finance or under the sole custody of a specified State Official. Both the State Comptroller and … State’s cash and investment activities. The following is a list of the disclosures required by GASB Statement No. 40: … pooled investments. Interest Rate Risk – The Segmented Time Distribution method will be used for the footnote …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsEmployee Qualifications, Hiring, and Promotions
… Metropolitan Transportation Authority (MTA) uses similar hiring and promotion policies, procedures, and directives for … and if there are opportunities for improprieties in the hiring, promotion, or supervision of employees. The audit … Analysts, Electrical Engineers, and Attorneys). The hiring and promotion processes used by Transit are determined …
https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotionsState Agencies Bulletin No. 1949
… Earnings Codes: Title Job Code Title Code Youth Div Aide 2 007524 8261202 Youth Div Aide 3 007525 8261303 Youth Div Aide 4 007526 8261400 Youth Counselor 1 018514 8175000 Youth …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1949-pilot-program-establishing-temporary-overtime-rate-employees-certainState Comptroller DiNapoli Releases Municipal & School Audits
… Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Auditors … or collective bargaining agreements (CBAs), resulting in erroneous compensation calculations totaling $3,131 and … one employee was paid $2,948 for overtime despite language in the individual’s employment agreement indicating he was …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases State Audits
… the year ended Dec. 31, 2013, auditors identified $6,634 in costs charged to special education programs that did not … Auditors also questioned the appropriateness of $1,544 in costs for consultant services that did not comply with … Bail Funds (Follow-up) (2015-F-16) An initial audit issued in April 2014, determined that NYC Department of Finance’s …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases State Audits
… New York City Administration for Children's Services (ACS): Administration of Non-Competitive and … Limited-Competition Contracts (2013-N-2) Auditors found ACS officials did not always comply with the Procurement … certain non-competitive and limited-competition contracts. ACS officials did not provide sufficient oversight of …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits-0