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Opinion 90-44
… WORDS AND PHRASES -- Compensation (for purposes of Village Law, §5-508[3]) VILLAGE LAW, §5-508: The compensation … by considering all parts of a statute together (McKinney's Statutes, Book 1, §97, and cases cited therein). Statutory … is intended to refer to the "wages", "salaries" and " rate[s] of compensation" (emphasis added) required to be shown in …
https://www.osc.ny.gov/legal-opinions/opinion-90-44State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of Civil Service: New York State Health Insurance Program – … Health for Pharmacy Services for Ineligible Members (2020-S-17) From Jan. 1, 2014 through Dec. 31, 2019, auditors …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsOpinion 90-56
… is taken (see Dow v Board of Trustees, Farmingdale Public Library , 75 AD2d 632, 427 NYS2d 298; Murray v Levitt , 47 …
https://www.osc.ny.gov/legal-opinions/opinion-90-56Accessibility for People With Disabilities
… Objective To determine whether the Office of Parks, Recreation and Historic Preservation has taken … the Program According to the New York State Department of Health, more than one in four New York State adults have a … In addition, as reported by the U.S. Department of Agriculture and others, access to green space can provide …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilitiesDiNapoli: New York State is Home to 4.4 Million Immigrants, Second Only to California
… Immigrants in New York state comprise 22 percent, or 4.4 million, of the … cities and driven growth in other areas such as New York City and Long Island. “Immigrants are nearly a quarter …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-new-york-state-home-44-million-immigrants-second-only-californiaVolunteer Firefighters – Travel and Conference Expense Management
… Volunteer firefighters are also eligible for reimbursement of certain expenses incurred while … attending training schools and courses of instruction for firefighters. General Municipal Law 12 authorizes the … of a municipal corporation or fire district to provide for reimbursement for registration fees up to a maximum of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefightersBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… Key Findings The quality of the discharged treated flow does not meet the New York State Department of Environmental …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mDiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… The majority of New York City’s capital projects are over their initial budgets and behind schedule, … often experience delays and cost overruns, though efforts are underway to improve the process,” DiNapoli said. “Given … yet fully reflected in the dashboard. Also, many projects are excluded from the CPDD, and data on budgets and schedules …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-neededImplications for the Future – 2021 Financial Condition Report
… and its ability to provide health care, education, human services and other essential programs. In recent years, for …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureOpinion 91-40
… employee's first 30 calendar days of ordered military duty do not include at least 22 working days, the employee is … employee's first 30 calendar days of ordered military duty do not include at least 22 working days, the employee is … to use their days off for military duty if the regulations do not conflict with section 242 and do not have the effect …
https://www.osc.ny.gov/legal-opinions/opinion-91-40XIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… account may need to be opened and maintained by an agency for revenue collections, cash advances, or other authorized … Operations Cash Management Unit (BSAO CMU) will arrange for payment of banking services and collateralization of … the program needs of each department as well as provide for the maximum utilization of the state's cash. It is also …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewState Agencies Bulletin No. 1681
… Purpose To explain why the Retirement Plan check box in Box 13 of Form W-2 must be checked for most employees and left … – applicable only to employees of SUNY, CUNY and the NYS Education Department. *IRS Publication 590-A - Individual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1681-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2018State Agencies Bulletin No. 1606
… IRS Regulations require the Checkbox to be checked for all employees that were eligible to participate in a defined … plan (401(k) or 403(b)) in the current tax year. Nearly all State of New York government positions provide … check the Retirement Plan check box in Box 13 for all employees as a default. OSC will identify employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1606-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-calendar-yearCharter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… the entities without a written contractual obligation to do so. Key Recommendations Confer with SED as to the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300State Agencies Bulletin No. 2014
… employee’s record will not be updated: Position and Job do not match – if the Position Number equals the NYS Position … the employee’s record was not updated: Position and Job do not match FIS Missing FIS At or Below Current FIS Below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2014-april-2022-security-performance-advancesDiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… and commercial contaminated sites that could pose risks to the public’s health and safety have languished in the state’s Brownfield Cleanup Program (BCP), according to an audit released today by New York State Comptroller … of the program and found it must be strengthened to ensure private parties follow through on the timely …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programOversight and Monitoring of the Universal Pre-Kindergarten Program
… (UPK) programs’ compliance with applicable health, safety, and financial reporting requirements. Our audit scope covered … suitable for children. In January 2014, the New York City (NYC) Administration released an implementation plan to … requirements are included in one article but not in the other). We found potentially toxic cleaning supplies, windows …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programTown of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… Purpose of Audit The purpose of our audit was to review non-payroll cash disbursements and internal … included 10 payments totaling $1,819 that she made to herself for the reimbursement of expenses and nine payments totaling $18,100 that were made to vendors for publicity. The Town made payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129Patient Safety Center Activities and Handling of Revenues
… Objectives To determine whether the Department of Health (Department) is meeting the goals and objectives of the Patient Safety Center (PSC) and is collecting and … The Patient Health Information and Quality Improvement Act of 2000 (Act), enacted October 6, 2000 and known as Lisa’s …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesState Agencies Bulletin No. 1976
… Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin No 1976 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1976-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tda