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Opinion 2004-8
… the opinion. INSURANCE -- Health Insurance (reserve fund for) LOCAL LAWS -- Municipal Funds (reserve fund for health care benefits) GENERAL MUNICIPAL LAW §§6-n, 6-p; … RULE LAW §10: A village may not establish a reserve fund for direct cash reimbursements by the village for health care …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 89-20
… located within the town. We are in receipt of your letter concerning the town's code of ethics. You state that …
https://www.osc.ny.gov/legal-opinions/opinion-89-20State Agencies Bulletin No. 286
… Purpose This bulletin updates Payroll Bulletin 201 in relation to the processing and taxation of educational … are generally taxable, unless they can be excluded as a "working condition fringe benefit." In general, educational … attached to this Bulletin prior to the withholding of taxes. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/286-educational-assistance-benefitsHow to Make a Vendor Responsibility Determination
… capacity and controls; appropriate legal authority to do business in New York; a satisfactory record of … must address the four categories below before you can make a determination. Category Factors to be considered … Responsibility Review Process Documentation Requirements How to Conduct a Responsibility Review … You should consider …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationCitywide Payment Services and Standards – Controls Over Payments
… Program DOF is a revenue service, taxation, and recording agency. Its mission is to administer the tax and revenue laws … to DOF’s attention, which could lead to inaccuracies in reporting. We also found weaknesses in DOF’s internal … and complaints. Key Recommendations Review and update CPSS reporting tools and production reports to ensure they provide …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsDiNapoli: MTA Budget Gaps Return
… period of financial stability secured by an infusion of state funds last year, the Metropolitan Transportation … the MTA hoped. With farebox and tax revenues down, a pause on congestion pricing and other financial risks, significant … Plan is the projected collection of real estate-related taxes, which are expected to be $790 million lower over the …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnDiNapoli Releases Analysis of Federal Funding for New York City
… New York City’s proposed Fiscal Year (FY) 2026 operating budget relies … billion in federal government funding, accounting for 6.4% of total spending, according to a series of briefs released …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityDiNapoli: State Needs To Do More for Growing Mental Health Crisis in Schools
… Too many of New York school districts’ mental health teams are understaffed, with too few available services and … of New York City entered the pandemic with mental health teams that were far short of nationally recommended … ratios: 19 school districts reported having no mental health professional staff at all; 653 (95%) did not …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-needs-do-more-growing-mental-health-crisis-schoolsCost-Saving Ideas: School District Auditing – External Auditor
… (GAAP). Hiring an external auditor It is required to hire an external auditor unless your district or BOCES has … than eight teachers. Use the request for proposal (RFP) to hire the external auditor on a five-year basis/term. Consider changing the audit firm to ensure independence and fresh prospective. (We encourage, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorCity of Newburgh – Budget Review (B6-14-25)
… in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Newburgh, located … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25State Agencies Bulletin No. 1353
… of the processing of the taxable fringe benefit CLEFR for 2014. Legal Reference Pursuant to Internal Revenue Code … Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure and Exam Fee … Time Entry using the earn code CFR . This amount is used for reporting and tax withholding purposes only and does not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1353-certification-licensure-and-exam-fee-reimbursement-clefr-2014State Comptroller DiNapoli Releases School District Audits
… are not used. Auditors found the district’s retirement contribution, debt, repair, property loss and liability, and …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… 27, 2013. Background The Rush Fire District, located in Monroe County, is a district corporation of the State, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Middle Island Fire District – Budgeting Practices (2013M-93)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting … The Middle Island Fire District is located in the Town of Brookhaven in Suffolk County. The District is governed by … appropriations that exceeded the statutory limit by as much as $21,500 in 2010, 2012, and 2013. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Killawog Fire District – Controls Over Financial Operations (2013M-111)
… distinct and separate from the Town of Lisle and located in Broome County. The Board of Fire Commissioners (Board) … Develop a plan to reduce the amount of fund balance in a manner that benefits District taxpayers. Audit the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… them. Consider whether penalty and fee schedules should be amended so that the Department can generate enough revenue …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueTown of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… and a method for ensuring Town purchases are considered in aggregate. … Town of Ontario Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137State Agencies Bulletin No. 1201
… entering Rehire, Concurrent Hire and Transfer transactions online/directly in PayServ Effective Date(s) Effective … those PayServ users with a “need to know.” OSC Actions The online Rehire, Concurrent Hire, and Transfer transactions … ID and a full 9-digit National ID to be entered by the online user. When the employee being Rehired, Concurrently …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1201-changes-entering-rehires-concurrent-hires-and-transfers-payservState Agencies Bulletin No. 767
… requirements relating to annual income and family size are met. Eligible employees have the option of receiving …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/767-advance-payment-earned-income-creditCity of Newburgh – Budget Review (B6-15-24)
… or unforeseen expenditures. The 2016 proposed budget does not include an allowance for uncollectible taxes. The City faces potential increased salary costs when two expired contracts are settled. The City’s proposed … the potential financial impact of contract settlements when finalizing the 2016 budget. … City of Newburgh Budget …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24