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Opinion 89-37
… obtaining of a license from the applicable local governing body precedes the filing of the registration statement). The …
https://www.osc.ny.gov/legal-opinions/opinion-89-37Comptroller DiNapoli Releases Municipal Audits
… records, present accurate financial reports to the board or provide adequate oversight of the clerk to ensure the … director’s compensation with what it had authorized, or monitor the executive director’s accrual and use of leave … department’s cash receipts were not appropriately designed or operating effectively. As a result, $4,811 collected by …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… Grant (Allegany County) The town board did not develop or implement procedures to track Community Development Block … Officials did not establish adequate internal controls or provide sufficient oversight of the district’s financial … administrator performed all payroll functions with little or no supervision. Also, the timekeeping system used to …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsUnderstanding Your NYSLRS Membership
… Whether you’ve just joined NYSLRS or have been a member for years, it’s important to understand how your membership works and the benefits you are entitled to receive. … As a NYSLRS member its important to understand …
https://www.osc.ny.gov/retirement/members/understanding-your-nyslrs-membershipDiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… and toll increases to 4 percent as planned will depend on the amount of capital funding made available by New York state and New York City, and whether the economy continues to … by 10 percent, and the state raised dedicated transit taxes by more than $1 billion. The MTA’s general reserve …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallDiNapoli: State Must Make Progress on Monitoring Drinking Water Contaminants
… is included in the final report, which can be found online at: …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-state-must-make-progress-monitoring-drinking-water-contaminantsDiNapoli Report Highlights Regional Education Trends
… $3.9 billion, or 1.4 percent on average annually, over the 10-year period. The median per-pupil spending for school … findings in the Comptroller's report include: Over the 10-year period, total student enrollment declined 7.6 …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsState Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… to the child's needs. Placement is usually with relatives or with foster parents approved by not-for-profit, … care cases. This makes it difficult for agency managers or ACS staff to quickly identify issues or patterns that need correcting. Further, auditors found …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-childrenDivision of Housing and Community Renewal Bulletin No. DH-11
… Employees represented by BU 67 whose base annual salary is below the job rate for their current position on the 04/01/02 Salary Schedule are eligible for a Performance Advance if … receive an unsatisfactory rating: The Agency must submit a request on the Job Action Request page, using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-11-april-1-2004-performance-advances-rent-regulationState Agencies Bulletin No. 1594
… notify OSC of any remaining changes for each calendar year no later than the 1st of December. CUNY (Deduction Codes 438, 439, 446 and 447) … make changes in PayServ for the CUNY deductions before the 1st paycheck of December each calendar year. The IRS has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1594-new-control-d-report-pre-and-post-tax-transit-and-pre-and-post-taxState Agencies Bulletin No. 1602
… will be implemented in two phases. For overtime earned on or after 10/05/17 (Administration) or 10/12/17 (Institution) overtime will be paid using the … Units 02, 03, 04 and 47 who have overtime earnings on or after 10/05/17 (Administration) or 10/12/17 (Institution) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1602-new-overtime-earnings-codes-overtime-eligible-employees-civil-serviceMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… and available for visitors. The Division has issued two online manuals to assist cemeteries in meeting these and …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceOpinion 2001-4
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … by a fixed amount for the performance of certain of his or her duties and an additional hourly rate for duties … of all officers and employees of the town, whether elected or appointed. Subdivision 1 further generally provides that …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4CUNY Bulletin No. CU-149
… employees in these titles for overtime work performed on or after 9/30/01. Each agency must determine the employees … by this change and report the appropriate overtime hours or overtime adjustment for all affected payroll periods. … reported in the Time Entry panel with an earnings date on or after 7/1/99. The earn code AJR must be used to report the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-149-pay-rate-changes-cuny-skilled-trade-titlesDiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… “Troubling errors like the ones routinely identified by my auditors are extremely costly. They can also put patients …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionDiNapoli: 23 School Districts Designated in Fiscal Stress
… wages and salaries), with 12 districts making cuts of 10% or more. Staffing reductions were far more common in … districts cut personal services expenditures, compared to 10% of low-need districts. Common Issues: School districts in …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressDiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… requirements for non-degree proprietary schools let many continue to operate and collect tuition even though they … missing bank statements, balance sheets that didn’t match up, and failure to show required minimum $5,000 in … of Proprietary Schools State Education Department Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleOpinion 90-52
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. TOWN BOARD -- Powers …
https://www.osc.ny.gov/legal-opinions/opinion-90-52State Agencies Bulletin No. 1010
… a tax increase of approximately $15.38 per pay period or $400 per year. Since this new tax rate has been in effect … are subject to either special withholding calculation or have a treaty exemption.This calculation and/or treaty exemption is referred to as the NRA Withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1010-implementation-oraclepeoplesoft-tax-updates-and-maintenance-packsOpinion 88-42
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … to other municipalities) TAX LAW, §1262(c): A town or village which receives a greater share of county sales tax … may recoup an excess payment by instituting legal action or by exercising its common law right of setoff. 1979 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-88-42