Search
Opinion 90-52
… or statutory amendments that bear on the issues discussed in the opinion. TOWN BOARD -- Powers and Duties (publication … LAW, §35: Although the town clerk is required to record in the minutes of a town board meeting the name of each … information or actions of the town board to be recorded in the minutes (see, e.g. Town Law, §§133, 236, 264, 265; …
https://www.osc.ny.gov/legal-opinions/opinion-90-52DiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
… prison time for his crimes." "Instead of being satisfied with the fees the law prescribed as an estate administrator, … of theft. Inspectors caught this entrusted administrator with his hand in the cookie jar." According to the …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointedVillage of Red Hook - Procurement and Claims Auditing (2019M-100)
… compliance with the procurement policy. Determine whether claims were adequately supported and properly audited before … for the audit period. The Board did not properly audit claims. Key Recommendations Adhere to the procurement policy. … our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Federal Receipts – Federal Funding and New York
… the last significant portion of pandemic assistance in SFY 2026; as of the FY 2026 NYS Executive Budget Financial Plan, the State is … to receive almost $93.1 billion in federal funding in SFY 2026. Federal Receipts Received by New York State, SFYs 2005 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-receiptsOverview – Membership and Enrollment
… service with less than ten years of service, they can withdraw their NYSLRS membership. They can receive a refund … to decline membership, or may join by filing a membership application with NYSLRS. Once an employee joins, membership …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewXII.8.G Payment Methods – XII. Expenditures
… OVERVIEW AND POLICIES This section advises agencies on payment methods available in the Statewide Financial System (SFS). There are four available payment methods in the SFS: check, two-day Automated Clearing … Check and two-day ACH payments are the primary vendor payment methods in the SFS. Check payments are physical, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… and must use the designated account codes required for each type of transfer as well as other required fields … below. Operating Transfers are authorized in various State laws but the majority of these transfers are authorized … by the Office of the State Comptroller Bureau of State Accounting Operations (OSC BSAO) upon request of the Director …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersTown of Barton - Highway Asset Accountability and Procurement (2019M-8)
… whether Town officials have adequate controls in the Highway Department to safeguard assets. Determine whether … Town officials used a competitive process to procure highway goods and services. Key Findings Town officials did not: Adequately safeguard highway assets, including scrap metal, which may have …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8Taxes – 2021 Financial Condition Report
… State Tax Collections Decreased Slightly in SFY 2020-21 from $82.9 Billion to $82.4 Billion In SFY 2020-21, reported New York State tax collections … 10.6 percent from the previous year. A 24.4 percent growth in personal income tax collections, buoyed by an estimated …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesState Agencies Bulletin No. 2287
… enrolled in NYSPO. Background: It is essential that the NYS Payroll System (PayServ) contains correct and current … participating in NYSPO, and have a government issued NY.gov account associated with their employee ID. *Newly hired …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2287-new-york-state-payroll-online-direct-deposit-functionalityDiNapoli: April Local Sales Tax Collections Up Nearly 46 Percent From 2020
… steam, thanks in part to federal aid, more lifts in restrictions and a climb in the vaccination rates,” DiNapoli …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-april-local-sales-tax-collections-nearly-46-percent-2020XVI.3.E The Reporting Entity – XVI. Financial Reporting
… and Document Preparation: BACKGROUND New York State is involved in providing a full range of services to its … CRITERIA FOR ENTITY DETERMINATION Entity determination is done in accordance with provisions of the Codification of … - "Defining the Financial Reporting Entity." The following is a comprehensive list of those public benefit corporations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityState Agencies Bulletin No. 1172
… Automatically Certain Additional Pay amounts, such as PIC (Inconvenience Part BU61) are eligible to be increased as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1172-implementation-general-salary-and-other-increases-arbitration-eligibleMedicaid Program – Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance
… Objective To determine whether Medicaid overpayments for pharmacy services on behalf of managed care recipients who … enrolled recipient, and in turn, the MCOs are required to pay for the Medicaid services their recipients require, … To determine whether Medicaid overpayments for pharmacy …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/medicaid-program-recovering-managed-care-overpayments-pharmacy-services-behalf-recipientsState Agencies Bulletin No. 1847
… information and instructions regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for 21P … for CAL teachers Restoration of health insurance for Contract Pay teachers General Deductions for Contract Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1847-restoration-contract-pay-and-additional-pay-21p-institution-teachersTown of Throop - Procurement (2022M-173)
Determine whether the Town of Throop (Town) Board (Board) ensured that Town officials solicited competition for purchases subject to competitive bidding and for professional services.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/throop-town-2022-173.pdfPensioner's Designation of Beneficiaries (RS6439)
To designate a beneficiary for when a retiree has selected a pension payment option that allows for beneficiary changes beyond the date of retirement use form RS6439.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6439.pdfAstor Services for Children & Families - Compliance With the Reimbursable Cost Manual (2014-S-66), 90-Day Response
We conducted an audit of the expenses submitted by Astor Services for Children & Families (Astor) to the State Education Department (SED) for purposes of establ
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s66-response.pdfState Agencies Bulletin No. 1579
… of the City of New York Background Recent legislation on New York City personal income taxes requires changes to … (New York City Withholding Tax Tables and Methods) found on the NYS Department of Taxation and Finance website. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1579-new-york-city-withholding-tax-changeTown of Greenville – Tax Collector (2020M-81)
… report - pdf ] Audit Objective Determine whether the Tax Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine whether …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81