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Opinion 91-53
… fixed, however, may not exceed the amount set forth in the notice of hearing on the preliminary budget unless a local … of deputy supervisor is not required to be listed in the notice of hearing on the preliminary budget. (3) A town board … additional salary in excess of the amount set forth in the notice of hearing on the preliminary budget for the highway …
https://www.osc.ny.gov/legal-opinions/opinion-91-53State Agencies Bulletin No. 2173
… of OSC’s automatic processing of the 2023 increase to Hazard Duty Pay. Affected Employees: Employees in the … 190 of the Laws of 2023 provides for an increase to Hazard Duty Pay. Effective Dates: The Hazard Duty Pay increase is effective on the following dates: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2173-2023-retroactive-increase-hazard-duty-pay-employees-represented-publicIDA Reform
… authorities (IDAs) by requiring standard application forms for requests for financial assistance, uniform criteria for the evaluation and selection for each category of …
https://www.osc.ny.gov/legislation/ida-reformSupported Browsers
… Web browsers Our website and online services support: … changing your browser settings. To learn how, visit your web browser's help center and search for "enable JavaScript." … properly. To learn how to manage your cookies, visit your web browser's help center. See our Privacy and Links …
https://www.osc.ny.gov/online-services/supported-browsersRensselaer City School District – Medicaid Reimbursements (2024M-42)
… (District) officials claimed Medicaid reimbursements to which the District was entitled. Key Findings District … submit claims for all Medicaid-eligible services provided to Medicaid-eligible students and did not correct and … claims. The District also lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/12/rensselaer-city-school-district-medicaid-reimbursements-2024m-42Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… Objective Determine whether extra-classroom activity (ECA) clubs and the central treasurer properly accounted for ECA … for 30 receipts totaling $137,837. Also, three clubs did not maintain supporting documentation for 39 cash …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95DiNapoli: Fix Delays With Child Support Payments
… the nation's second-highest balance of undistributed child support collections (UDC), totaling approximately $59 million … Assistance (OTDA), which oversees New York's child support program, has made some improvements to the way funds … a number of problems that need correcting. "Child support payments are languishing in government coffers. This …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-fix-delays-child-support-paymentsOpinion 89-36
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds … reconstruct or acquire a type of capital improvement. In both cases, compliance with the permissive referendum … such minimum period of maturity . [emphasis added] Thus, in the event the authority to issue obligations for a capital …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Signal Maintenance, Inspections, and Testing
… Transportation Authority’s New York City Transit (NYCT) performed signal maintenance, inspections, and testing in … Maintainers use to record MIT information (e.g., work performed). When work is completed, information from the … annual inspections with complete information that were performed from January 1, 2016 to May 16, 2017, we found that …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingBeekmantown Fire District No. 1 – Board Oversight (2025M-70)
… Understanding the Audit Area The Board is responsible for managing and controlling the District’s financial … that the District incurred only necessary costs and paid for goods and services that were for appropriate District purposes. The Board did not: Provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70State Comptroller DiNapoli Releases Municipal & School Audits
… one of the five employees that received a retirement incentive should not have been paid $2,000 because they … to the end of the school year, a requirement for this incentive. Cattaraugus-Allegany-Erie-Wyoming Board of …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… $42,406 did not comply with the village’s purchasing policy and also did not contain sufficiently supported … not always comply with state law or the town’s procurement policy. If they had, they may have saved money by using a … receive treasurer’s reports of collection and disbursement details for three months; cash balances for two months; and …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Needs to Improve Oversight of Child Care Grants
… (OCFS) failed to adequately oversee the use of child care stabilization grant funds received during the COVID-19 … by State Comptroller Thomas P. DiNapoli. To help child care service providers stabilize their operations and retain … to the detrimental impact of the pandemic on the child care sector, federal grants provided essential funding to …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-needs-improve-oversight-child-care-grantsUnified Court System Bulletin No. UCS-319
… and Bargaining Units 87, 86, DR, F8, SR and SY provides for a retroactive increase in SLED payments (Earnings Code JSD) effective March 31, 2022, for all eligible members. Effective Dates: The April 2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-319-retroactive-april-2022-ucs-sled-payment-increaseComptroller DiNapoli Releases State Audits
… the authority did not meet its targeted performance level for customer satisfaction for 20 percent of its customers, particularly in the areas of … Recovery and Reinvestment Act (Recovery Act) funds for 23 projects estimated to cost $441.4 million. Auditors …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-state-auditsIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… There are numerous State statutes which govern how financial … There are numerous State statutes which govern how financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesMandatory vs. Optional Membership
If you are a permanent fulltime employee of a participating employer you are a mandatory NYSLRS member Other employees have the right to join
https://www.osc.ny.gov/retirement/members/mandatory-vs-optional-membershipOversight of Contract Expenditures of Bowery Residents’ Committee (Follow-up)
… must comply with the DHS Human Service Providers Fiscal Manual (Fiscal Manual), the New York City Health and Human Services Cost Policies and Procedures Manual (Cost Manual), and the JRR contract. The objective of …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-contract-expenditures-bowery-residents-committee-followDiNapoli and Ulster Co. DA Nneji: Owner of Ulster Co. Medical Transportation Company Pleads Guilty to Stealing $1.1 Million in Medicaid Fraud Scheme
… transportation service company today pleaded guilty to grand larceny in the first degree for stealing over $1.1 … Ulster County Court before Judge Brian Rounds. He faces up to 15 years in prison and will pay $1.1 million in restitution. Sentencing …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-and-ulster-co-da-nneji-owner-ulster-co-medical-transportation-company-pleads-guilty-stealingSelect Financial Management Practices at the Office of Transportation and Parking Operations
… and Transportation Fees. These fees totaled about $1,453 per student for the fall 2019 semester. Stony Brook’s … Fee account’s deficit balances ranged from approximately $1.3 million to $3.2 million over a four-year period. $429,420 …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/select-financial-management-practices-office-transportation-and-parking-operations