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Opinion 91-12
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- … the governing board may place reasonable conditions on the fire company's fund raising activities (1988 Opns St … may include requiring the submission of a financial report on the receipts and expenditures of the proceeds of such …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 90-61
… §198[3][d], authorizing the establishment of user fees for water districts). Further, it is our opinion that a town may not, by local law, provide for the imposition of benefit assessments or user fees to … by enacting provisions in Articles 12 and 12-A for financing town improvement districts, has created a …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Opinion 96-10
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer into general fund) FIRE DISTRICTS -- Powers and Duties (transfer from capital reserve …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Opinion 96-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- …
https://www.osc.ny.gov/legal-opinions/opinion-96-1State Police Bulletin No. SP-230
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … increase the current dues (code 227) as follows: Current Biweekly Rate New Biweekly Rate $51.72 $52.95 Agency Actions … Payroll Deduction mailbox. … The purpose of this bulletin is to notify agencies of an automatic dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-230-new-york-state-police-investigators-association-nyspia-dues-increaseLong-Term Care Ombudsman Program (Follow-Up)
… in our initial audit report, Long-Term Care Ombudsman Program (Report 2018-S-48 ). About the Program Under the federal Older Americans Act of 1965 (Act), …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/long-term-care-ombudsman-program-followCompliance With Jonathan’s Law (Follow-Up)
… Under Jonathan’s Law, facility directors are required to do the following in response to any incident involving a …
https://www.osc.ny.gov/state-agencies/audits/2021/02/25/compliance-jonathans-law-followSignal Maintenance, Inspection, and Testing (Follow-Up)
… the MIT was performed. When work is completed, information from the logbook is entered into the Integrated Signals’ … 450 of the 1,280 MIT activities (35 percent) required from January 1, 2015 to May 16, 2017 were not done within the … also did not have an inventory system to account for all of the equipment (units) it maintains, despite the …
https://www.osc.ny.gov/state-agencies/audits/2020/08/19/signal-maintenance-inspection-and-testing-followCVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followConclusion – Travel and Conference Expense Management
… travel and conference expenses will create an opportunity for questionable or possibly fraudulent expenses to occur and … information contained in this guide as a starting point for designing control procedures appropriate for the size and complexity of their operations. The final …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionSelected Controls Over the Property Tax Assessment Process (Follow-Up)
… Objective To determine the extent of implementation of the ten recommendations included in our initial report, Selected Controls Over the Property Tax … value is a percentage calculation of the market value. Our initial audit, issued on July 11, 2017, found that DOF's …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followUnified Court System Bulletin No. UCS-281
… to receive in the final paycheck of the year. Overtime and Retirement Information These monies are pensionable but are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-281-2019-year-end-adjustment-judges-and-justices-unified-courtInappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus (Follow-Up)
… our initial audit report, Inappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care … Plus (FHP) was a publicly funded managed care program for individuals whose income was too high to qualify for … improper premiums; however, $84 million still needed to be reviewed and recovered from the Plans. Of the initial …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/inappropriate-premium-payments-recipients-no-longer-enrolled-mainstream-managed-care-andState Agencies Bulletin No. 1812
… Per IRS Publication 15-T , withholding for employees with the 2019 version of Form W-4 or earlier will be … period began October 1, 2019. Expired ITINs – ITINs with the middle digits of 83, 84, 85, 86, 87 (Example: … period for these ITINs began October 1, 2019. ITINs with the middle digits of 70-82 can be renewed at any time by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1812-summary-tax-related-changes-2020Opinion 88-16
… or statutory amendments that bear on the issues discussed in the opinion. COUNTY SHERIFF -- Enforcement of Judgment … principal and interest collected. Poundage is collected in addition to principal and interest, and should be withheld … the CPLR provide respectively for a payment of interest, in certain cases, from the time a debt arose until the time …
https://www.osc.ny.gov/legal-opinions/opinion-88-16Efforts to Collect Delinquent Taxes (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Efforts to Collect Delinquent … the top 250 individual and top 250 business tax debtors for whom it filed at least one warrant in the prior 12 months. The December 2022 lists for individuals and businesses totaled almost $407 million …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followVI.1.A Budgetary Chartstrings – VI. Budgets
… This section describes each of the chartfields used in budgetary chartstrings. The values used in the chartfields … means all agencies will be able to access the complete list of Program codes in the SFS. This additionally supports … means all agencies will be able to access the complete list of Fund codes in the SFS. Ranges have been assigned by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… of the State, the Federal government or local governments. In some instances, “advances” (appropriated loans receivable) … Finance Law. A unique attribute code will be inserted in the appropriation record to denote that expenses … photos, film, video, CD’s, etc. held as individual use or in a collection. Books/media do not include magazines, other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsEnvironment, Energy and Agriculture – 2021 Financial Condition Report
… farms as measured by net farm income was $1.9 billion, an increase of more than 45 percent from 2018. Receipts from the …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agricultureII.3.D Evaluation – II. New York State Financial Accounting
… year, the State Comptroller and DOB monitor the flow of revenue and the pattern of expenditures against financial plan projections. The State Comptroller is required under Section 8 of the State Finance Law to issue monthly, quarterly, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluation