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LaFargeville Central School District – Financial Condition (2016M-216)
… is located in the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Belleville-Henderson Central School District – Financial Condition (2016M-46)
… Belleville-Henderson Central School District is located in the Towns of Adams, Ellisburg and Henderson in Jefferson … included appropriated fund balance that was not needed as a funding source because the Board and District officials … of the four District reserves, the Board has not developed a written plan that communicates to taxpayers the optimal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Town of Eastchester – Parking Ticket Collections (2012M-246)
… of our audit was to examine the Court receivables for parking offenses for the period January 1, 2010, to May 31, … 2011, to May 31, 2012, Town employees issued over 23,600 parking tickets and the Town collected approximately $806,000 in fines for parking violations. Key Findings The Court’s parking ticket …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Village of Endicott – Budget Review (B4-14-7)
… tentative budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ tentative budgets are not balanced and include a deficit of more than $273,000 and $264,000, respectively, … compliance with the tax levy limit law by either adopting a local law to override the tax cap or lowering the budget …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7SUNY Bulletin No. SU-161
… Request using an Action/Reason code of Data Change/Change PT Full ( DTA/CPF ), change the Full/Part-Time indicator to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-161-participation-voluntary-reduction-work-schedule-vrwsTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… select real property tax exemptions. Key Findings Of the 224 granted exemptions that we reviewed totaling … eligibility and/or were incorrectly granted. One property owner did not meet the eligibility requirements to receive … building exemptions. As a result, the property owner incorrectly received $15,231 in tax reductions. …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… calculated. Key Findings The City approved $6 million in separation payments to 43 City officers and employees, of … eight City officers and employees at a time other than at separation from service. In the absence of specific … unused leave accruals subject to the City Code. Review the separation and drawdown payments identified in this report …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Unified Court System Bulletin No. UCS-321
… 2023 Increment or Longevity Increment as indicated below: Salary Plan: UCS NUC UCO UCC NYS Bargaining Unit: S9 DR, F8, G9, SA, SD, SG, SK, SN SR, SY 86, 87, 88, CT Salary Schedule 04/01/2022 04/01/2022 04/01/2022 04/01/2022 … continuous service in their current grade, have an annual salary equal to or greater than the maximum and have been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-321-april-2023-state-new-york-unified-court-system-ucs-incrementsDiNapoli and DA Carney: Owner of Medical Transport Company Pleads Guilty to Medicaid Fraud
… Saeed inflated Medicaid bills by falsely claiming that group rides were separate, individual rides in order to … receive mileage payments for each individual in the group. "Muhammad Adnan Saeed defrauded the Medicaid program … are then billed to the Medicaid program by the provider. Group rides are not allowed without prior authorization and, …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-and-da-carney-owner-medical-transport-company-pleads-guilty-medicaid-fraudOpinion 94-18
… ask whether it is necessary for the members of a village volunteer fire department to form a not-for-profit … provided by special act of the State Legislature. A volunteer firefighters' benevolent association may be … association, individual or undertaking. Since an exempt volunteer firefighters' benevolent association is a private …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 2007-7
… by elected officials) WORDS AND PHRASES -- "Days Worked" (meaning of for purposes of 2 NYCRR 315) RETIREMENT AND SOCIAL … addressing a constituent concern about official town business by telephone call at home or direct contact at the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Opinion 88-37
… AND NOTES -- Periods of Probable Usefulness (purchase of police cars) LOCAL FINANCE LAW, §§11.00(a)(29)(a),(77), … The purchase of a passenger vehicle to be used as a police car may be financed by the issuance of capital notes … may finance the purchase of five automobiles to be used as police cars by the issuance of a capital note. Section …
https://www.osc.ny.gov/legal-opinions/opinion-88-37DiNapoli: Contribute to 529 College Savings Account by Dec. 31 for Tax Benefits
… New Yorkers that not only are contributions to New York's 529 College Savings Program accounts tax deductible* but now … easier to save for continuing higher education. New York's 529 College Savings Program is an investment tool designed to … advantage of the improvements we're making to New York's 529 College Savings Program and give the gift of savings for …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-contribute-529-college-savings-account-dec-31-tax-benefitsOpinion 2001-3
… LAW §§94, 453; STATE CONSTITUTION, article IX, §1(f): A village may not fix its sewer rents at an amount that would … to the sewer system, in order to provide funds for general village purposes. You ask whether a village may fix its sewer rents at an amount that would …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Medicaid Program – Managed Long Term Care Premium Rate Setting
… New York State Medicaid program is a federal, state, and locally funded program that provides a wide range of medical … into the 2013-14 premium rates. Key Recommendations We made seven recommendations to the Department to review the …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… Department of Health (DOH) are adequately ensuring that hotels and motels used for homeless and mixed-use temporary residency are properly … New York City (NYC). Counties throughout the State utilize hotels and motels to house a substantial portion of their … and the Department of Health are adequately ensuring that hotels and motels used for …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyCase Management
… New York City Department for the Aging provided and paid case management services appropriately for eligible seniors. … with certain functional limitations may be eligible for case management to ensure access to appropriate services, … of life. DFTA reported over 39,000 seniors received case management services in City fiscal year 2022. DFTA …
https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-managementDebt – 2023 Financial Condition Report
… $2.7 billion or over 48 percent. New York State Bond Ratings At the end of SFY 2022-23, the State’s general obligation bond ratings were assigned as follows: AA+ by Fitch Ratings; Aa1 by Moody’s Investors Service; and AA+ by …
https://www.osc.ny.gov/reports/finance/2023-fcr/debtSUNY Bulletin No. SU-274
… with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back Affected … Department ID for the calendar year entered. If the query results in multiple rows for an employee, the earnings from … Date field. Enter the employee’s Date of Membership in the Election Date field. The same election date should be carried …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-274-two-year-look-back-tier-6-suny-optional-retirement-planTown of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… Audit Period January 1, 2023 – July 23, 2025 Understanding the Audit Area Town officials should properly distribute FFI … tax proceeds to ensure that local fire departments receive the financial support they need. This helps maintain the safety and morale of firefighters, who play a crucial role in protecting the community. FFI tax proceeds …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106