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Opinion 96-9
… paid periodically to an officer or employee, exclusive of fringe benefits (see, e.g., Phaneuf v City of Plattsburgh , … a municipal officer or employee, including both salary and fringe benefits (see, e.g., Taylor v McGuire , 100 Misc 2d … a police chief is not entitled to receive increases in fringe benefits pursuant to section 207-m (1992 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Effectiveness of the Information Technology Transformation
… its processes and procedures during the Transformation. For example, our audits questioned: the adequacy of access … no evidence that many basic planning steps were performed. For example, a risk assessment was not conducted timely to … unintended consequences, nor were there any benchmarks for customer service levels and costs established at the …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationDiNapoli: Debt Adding to MTA's Financial Pressures With Riders and Fare Revenue Slow to Return
… into the future and could leave less money to pay for services, according to New York State Comptroller Thomas … kick the can down the road. Its plans to issue debt to pay for operating costs and put off paying down its debt for capital projects may save money in the short-term, but …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-debt-adding-mtas-financial-pressures-riders-and-fare-revenue-slow-returnVIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Most adjustments to payments and deposits should be submitted in either the Accounts … Adjustments needed for Customer IDs, Revenue Contracts and Due To State Receipts must be submitted in the Accounts Receivable (AR) module and must be coordinated with OSC’s Bureau of State Accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewState Agencies Bulletin No. 1777
… APSU Clothing Allowance and to provide agency instructions for payments not processed automatically. Affected Employees … paychecks dated 11/27/2019. There is no direct deposit for this payment. Eligibility Criteria Employees in … payroll within one (1) year from 11/13/2019 is eligible for the payment upon the return from leave. The payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1777-2019-clothing-allowance-certain-agency-police-services-unit-apsuVIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Interagency billing is a process that allows agencies to bill each other, settling bills without the need for a paper … item) and payables (voucher). DIFFERENT SCENARIOS WITH Online AND Future Phase AGENCIES PERFORMING INTERAGENCY … Agency Bills an Online Agency The Billing Agency creates a bill for the customer (Billed Agency) in the SFS Billing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingOversight of Mental Health Education in Schools
… to ensure that school districts have the necessary mental health education in place as required by law. We also sought … the Department is charged with the general management and supervision of the State’s school districts and the … health (American Academy of Pediatrics, Children’s Hospital Association, and American Academy of Child and …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsDisability Retirement Applications – When Employees Retire
… or someone authorized to file on the employee’s behalf. For example, the employee’s attorney, a power of attorney … been met, we will notify you that your employee has filed for disability retirement. We then assemble a medical file … filed or the day after the last date the member received salary, whichever is later. We will ask you to remove the …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirement-applicationsDeath Benefits
… to your beneficiaries. You can find important information for you and for your survivors in our publication, Getting Your Affairs in Order and A Guide for Survivors . Pension Payment Option When you retired, you …
https://www.osc.ny.gov/retirement/retirees/death-benefitsOpinion 95-30
… opinions are superseded. You inquire as to the authority for public libraries to invest moneys raised by taxes, and … the Laws of 1992, sets forth general investment authority for "local governments". The term "local government" is … or other officer of the local government, and not required for immediate expenditure, in special time deposit accounts …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 90-44
… benefits. Section 5-508 of the Village Law is a part of article 5 of the Village Law, relating to the preparation and adoption of the annual budget. Pursuant to that article, the tentative budget must include "[a] schedule of … Richard Allen Siegel, Esq., Village Attorney Village of Sea Cliff … Whether the compensation referred to in section …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Opinion 89-59
… raised by user charges (see 1988 Opns St Comp No. 88-30, p 56). Accordingly, we conclude that in the absence of a … St Comp, 1949, p 79; see also, 32 Opns St Comp, 1976, p 56). January 18, 1990 Kim H. Martusewicz, Esq., Town Attorney …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 89-47
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (when adjoining … district is dissolved) -- (assessment of capital costs in district as extended) FIRE PROTECTION DISTRICTS -- … the area of the fire district, as extended. This is in reply to your letter concerning the proposed extension of …
https://www.osc.ny.gov/legal-opinions/opinion-89-47XI.2.H Multiyear Contracts – XI. Procurement and Contract Management
… amount in the final year. Delaying a new procurement cycle with contract terms exceeding five years may only occur in limited circumstances with OSC concurrence. If a contract term longer than five … the certification filed by the contractor in accordance with NYS Finance Law §139-k was intentionally false or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2h-multiyear-contractsMaternal Health
… unexpected outcomes of pregnancy, labor, or delivery that result in short- or long-term consequences to a person’s … cesarean section rate improved slightly from 34.1% in 2021 to 33.9% in 2022, but it is still higher than the … rate of 32.1% for both these years. According to a June 2023 U.S. Department of Health and Human Services (HHS) …
https://www.osc.ny.gov/state-agencies/audits/2024/07/30/maternal-healthMadison County Probation Department – Restitution Payments and Revenues (2014M-093)
… whether probation supervision fees were being collected for the period of January 1 through December 31, 2013. Background Madison County is located in central New York and has a population of approximately … The Probation Department is the designated agency for collection of court-ordered restitution and surcharges …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Forks Fire District #3 - Financial Planning (2018M-20)
… Key Findings The Board did not adopt financial plans for the maintenance of a reasonable level of fund balance, … financial plan. Key Recommendations Adopt financial plans for the maintenance of a reasonable level of fund balance, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Warrensburg Central School District - Financial Condition Management (2017M-265)
Warrensburg Central School District Financial Condition Management 2017M265
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mDover Union Free School District - Information Technology (2018M-112)
… officials did not properly secure the server room. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112Hampton Bays Union Free School District - Claims Processing (2018M-68)
… were adequately documented, for appropriate purposes and properly audited and approved prior to payment. Key Findings The claims … tested, or 74 invoices for $19,845, after the goods and services were ordered. Key Recommendations Enforce the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68