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Financial Outlook for the Metropolitan Transportation Authority - October 2018
The Metropolitan Transportation Authority is facing its greatest challenge in decades.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2019.pdfNew Roots Charter School - Lunch Operations (2019M-73)
Determine whether School officials provided school meals in a cost effective manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-roots-charter-73.pdfAmended Complaint for Wynn Resorts Lawsuit
Amended complaint in legal action against Wynn Resorts Board of Directors.
https://www.osc.ny.gov/files/press/pdf/wynn-complaint-amended-180323.pdfExecutive Director of Baychester Youth Council Indicted for Stealing More Than $100,000 From Federal Grant
… federally funded grant to support after-school programs for middle school children. District Attorney Clark said, … turned the Baychester Youth Council into a façade for her thievery, and enriched herself for years instead of enriching the lives of the children she …
https://www.osc.ny.gov/press/releases/2016/07/executive-director-baychester-youth-council-indicted-stealing-more-100000-federal-grantState Agencies Bulletin No. 1394
… Security Performance Advances and provide instructions for payments not processed automatically. Affected Employees … 1 to eligible employees based on the appropriate 2014 Salary Schedule. Chapter 261 of the Laws of 2012 implemented … equated to a grade (Grade 101-125) and whose basic annual salary is below the Job Rate of the employee’s grade on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1394-april-2015-security-performance-advances-and-pre-shift-briefing-updatesState Agencies Bulletin No. 1825
… to eligible employees based on the appropriate 2019 Salary Schedule (BUs 01 and 21), 2015 Salary Schedule (BUs 61 and 91), or 2014 Salary Schedule (BU31). Chapter 24 of the Laws of 2019 implemented …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1825-april-2020-security-performance-advancesOpinion 2005-9
… -- Central High School Districts (training requirement for board members) EDUCATION LAW §§1901, 1914, 2102-a: A … a school district or a BOCES who is elected or appointed for a term beginning on or after July 1, 2005, must, within … Law §2102-a[1]). The term “board of education” is defined for purposes of section 2102-a to include the governing body …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Opinion 88-42
… entitled is obligated to refund such moneys to the county for the benefit of the municipality entitled thereto. A … were entitled were obligated to refund the excess amounts for the benefit of the municipalities that received less than … concluded, however, that there was no statutory authority for the municipalities which received the excess moneys to …
https://www.osc.ny.gov/legal-opinions/opinion-88-42UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… To determine whether UnitedHealthcare improperly paid for medical services designated with modifier code 59 that … The Empire Plan is the primary health benefits plan for NYSHIP. The State Department of Civil Service administers … (United) to process and pay medical and surgical claims for services provided to Empire Plan members. United’s …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59City of Lockport – Budget Review (B23-1-7)
… for the next succeeding fiscal year. Key Findings Based on the results of our review, except for matters described … services revenues totaling $1,025,786 developed based on an average of conservative and expected revenue models. …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7State Agencies Bulletin No. 517
… Federation and provides for the following general salary increases and payments. Effective Date(s) Paychecks dated … – Nurses Evening Shift NHN – Nurses Night Shift Automatic Retroactive Processing OSC will automatically calculate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/517-april-1-2004-salary-and-other-increases-employees-represented-publicDiNapoli: State Tax Collections Outperform Budget Division Projections for 2023-24
… Tax collections for State Fiscal Year (SFY) 2023-24 totaled $106.4 billion, … estimates through the end of SFY 2024-25. Tax collections for SFY 2023-24 were $5.2 billion lower than the previous … State policy makers should ensure that the enacted budget for State Fiscal Year 2024-25 accounts for such risk.” Tax …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-state-tax-collections-outperform-budget-division-projections-2023-24Little Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on Little Meadows’ CFR for the fiscal year ended June 30, 2018 and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2017. About the Program … disabilities who are between the ages of 3 and 5 years. For the purposes of this report, these programs are …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualXVI.3.K Interim Reporting – XVI. Financial Reporting
… Fund financial statements and summarized financial data for periods shorter than the State's fiscal year. Generally, … of Revenues, Expenditures and Changes in Fund Balances, for the governmental funds only, on an interim basis. In … from cash to GAAP must be completed by department/division for certain State agencies and by function. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingOpinion 91-48
… record of the governing board's proceedings. A "contract", for purposes of article 18, is defined in General Municipal … express or implied". It is not clear whether applications for and granting of building permits, licenses, zoning … one lower court, however, has held that an application for a building permit and subsequent issuance thereof …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Opinion 2002-5
… Uses (financing acquisition of development rights for open space preservation) -- Referendum Requirements (financing acquisition of development rights for open space preservation) MUNICIPAL FUNDS-- Capital Reserve Fund (authority to establish for acquisition of development rights for open space …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 88-28
… that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for designation in towns) LOCAL LAWS -- Official newspaper (designation by town) GENERAL CONSTRUCTION … Public Officers Law, §70-a before it can be designated an "official newspaper" of a town pursuant to Town Law, §64(11). …
https://www.osc.ny.gov/legal-opinions/opinion-88-28Village of Montgomery – Audit Follow-Up (2021M-50-F)
… of the Mayor and four trustees. The Board is responsible for the oversight and general management of Village financial … Treasurer is the chief fiscal officer and responsible for the Village’s day-to-day financial activities, which …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fOversight of the STEM Incentive Program
… STEM degree and agree to work in a STEM field in the State for five years after graduation. During the scope of our … Recipients must meet multiple eligibility requirements for the award, both before and after receiving it. Key … STEM field and maintaining residency in the State for five years after graduation. Recipients who fail to meet …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programCity of Lockport – Budget Review (B21-1-9)
… an independent evaluation of the City’s proposed budget for 2022. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … a 2 percent increase in appropriations for the estimated salary increase of $90,000. The City has 24 retirement …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9