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Border City Hose Company – Financial Oversight (2025M-39)
… a result, Company money was not always properly accounted for, and a Director, who was also the Border City Fire … Chief (Director/Chief), inappropriately used Company funds for his personal benefit. Recommendations The report includes … as a social club in 2024; therefore, there was no official response to this audit. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Opinion 94-1
… to district) COUNTY LAW, §267; MUNICIPAL HOME RULE LAW, §10(1): A county is not authorized to chargeback to a county … or those matters specifically enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]), including the compensation of its officers …
https://www.osc.ny.gov/legal-opinions/opinion-94-1DiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… this issue. More than thirty states have already put rules in place that allow public employers to set aside money today … and plugging the hole before we reach a crisis moment.” In state fiscal year (SFY) 2013-14, the state’s total … and SUNY paid $1.5 billion for retiree health insurance in SFY 2013-14, which is half of what is needed to fully fund …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-careOpinion 90-47
… Expenses (reimbursement of private legal fees when town official sued both individually and officially) … may reimburse a former town superintendent of highways for legal expenses incurred in defending a lawsuit brought … power to maintain the road and ability to use it for access to his own property. The lawsuit is in the process …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Medicaid – Federal Funding and New York
… Medicaid is a health insurance program jointly funded by the federal government and the … and the City of New York also make contributions to the program. While the federal government sets some requirements for coverage and other aspects of the program, states have considerable flexibility to shape their …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidUnified Court System Bulletin No. UCS-349
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … and Longevity Increments and provide instructions for payments not processed automatically. Affected … Consistent with prior practice, when a CSEA Agreement is reached, the negotiated changes detailed in the Labor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-349-april-2025-state-new-york-unified-court-system-ucs-incrementsOpinion 89-59
… Islip v Powell , 78 Misc 2d 1007, 358 NYS2d 985; McKinney's Statutes, §221[1971]). Section 198(3)(d) provides that the … v Rochester Pure Waters District , 44 AD2d 219, 354 NYS2d 201, affd 37 NY2d 371, 372 NYS2d 633; Industrial Refuse … such costs are not raised by user charges (see 1988 Opns St Comp No. 88-30, p 56). Accordingly, we conclude that in …
https://www.osc.ny.gov/legal-opinions/opinion-89-59State Agencies Bulletin No. 2363
… in PayServ. Affected Employees: Employees with one or more uncashed payroll checks originally issued in calendar … initial outreach letter will be mailed out in September of 2025 to all employees with a 2024 uncashed payroll check … check. Any checks that remain uncashed after March 31, 2026, will be stopped and the funds will be escheated and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2363-outreach-and-escheatment-2024-uncashed-nys-payroll-checksState Agencies Bulletin No. 2230.1
… Bulletin 2230 Purpose: The purpose of this bulletin is to provide agencies with information and procedures regarding the new promotion … employees retroactive to 10/01/2019. This revised method is in addition to the Civil Service Law, Section 131.5 rules, … The purpose of this bulletin is to provide agencies with information and procedures …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22301-new-promotion-method-calculating-salaries-employees-upon-movementState Agencies Bulletin No. 2230
… Purpose: The purpose of this bulletin is to provide agencies with information and procedures regarding the new promotion … employees retroactive to 10/01/2019. This revised method is in addition to the Civil Service Law, Section 131.5 rules, … The purpose of this bulletin is to provide agencies with information and procedures …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2230-new-promotion-method-calculating-salaries-employees-upon-movement-civilUnified Court System Bulletin No. UCS-336
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … and Longevity Increments and provide instructions for payments not processed automatically. Affected … Consistent with the prior practice, when a CSEA Agreement is reached, the negotiated changes detailed in the Labor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-336-april-2024-state-new-york-unified-court-system-ucs-incrementsTown of Hamburg - Finance Office (2023M-109)
… Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper Town purposes. Determine whether the Town’s Finance Office payroll was accurate and supported. Key … proper Town purposes. As a result, the former Director of Finance (former Director) made improper credit card purchases …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Taxes – 2023 Financial Condition Report
… market volatility during 2022 which resulted in a 26 percent decline in securities industry bonuses as well as … Obscuring Collections Trends The PTET provides a way for certain taxpayers to avoid the $10,000 limit on federal itemized deductions for state and local taxes (SALT) by imposing a tax on the …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesCapital – 2023 Financial Condition Report
… support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its … Has Increased Over the Past Five Years* At the end of SFY 2022-23, the State reported $116.7 billion in capital assets, an increase of $4.4 billion (4 percent) from the prior year. From SFY …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalState Agencies Bulletin No. 1910
… Purpose The purpose of this bulletin is to inform agencies of OSC’s upcoming automatic processing and provide guidance … criteria are affected. Background Per Chapter 24 of the Laws of 2019 which implements the 2016-2023 Agreement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1910-april-2021-increase-location-pay-downstate-adjustment-and-location-payPelham Union Free School District – Information Technology (2021M-134)
… unauthorized use, access and loss, and adopted an adequate IT contingency plan. Key Findings District officials did not … use, access, and loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that were communicated confidentially …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Lake Pleasant Central School District – Claims Auditing (2021M-202)
… the Lake Pleasant Central School District (District) Board of Education (Board) ensured claims were supported by … the Lake Pleasant Central School District District Board of Education Board ensured claims were supported by adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Otego-Unadilla Central School District – Information Technology (2021M-178)
… Determine whether the Otego-Unadilla Central School District (District) Board and officials ensured District computerized data was safeguarded through training, monitoring user accounts and adopting a written information technology (IT) … Determine whether the OtegoUnadilla Central School District District Board and officials ensured District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… Objective To determine if the Office of Temporary and Disability Assistance (Office) adequately monitors and properly approves reimbursement of claims by homeless shelter providers, such as Westhab … Homeless shelters across the State provide an array of services to families and adults, including assessment and …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-centerDiNapoli Releases Economic Report on Greater Flushing Area
… outsized employment and business growth from 2000 until Queens became the epicenter of the COVID-19 pandemic. The … York City and that’s a positive sign for the area and for Queens,” DiNapoli said. “Many challenges remain and some, … to 2019, total businesses grew 81.8% to 9,250, faster than Queens (44%) or NYC (29.6%). In 2019, 87.4% were …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-releases-economic-report-greater-flushing-area