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Town of Clare – Fiscal Stress (2013M-317)
… on appropriated fund balance as a financing source in the annual budgets, and in some years, it appropriated more fund …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317City of Troy – Budget Review (B5-13-20)
… reasonable. The City’s 2014 proposed budget includes a transfer of $2.5 million from the water fund to the general … for the sewer fund and develop a strategy to finance the short-term and long-term liabilities related to the Combined Sewer …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20CVS Health – Temporary Holding Account Rebate Revenue
… drug claims maintained in CVS Health’s temporary holding account. Our audit covered the period January 1, 2014 through … CVS Health improperly designated a temporary holding account, used to process certain prescription drug claims, as … is due to Civil Service for rebate-eligible claims in the account for the period January 1, 2014 through December 31, …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenuePine Valley Central School District –Financial Management and Procurement (2014M-36)
… audit was to assess the District’s financial management and procurement process for the period July 1, 2012 through … (District) is located in several towns in Chautauqua and Cattaraugus Counties, and is governed by an elected … using the reserve fund surplus balances in a manner that benefits District taxpayers and is in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementState Agencies Bulletin No. 1101
To inform agencies of new earnings codes and procedures for processing the 20112012 PEF Deficit Reduction Plan
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1101-2011-2012-deficit-reduction-plan-employees-represented-public-employeesState Comptroller DiNapoli Releases Audits
… drug is an outpatient drug (other than a vaccine) that is usually administered by a health care … A physician-administered drug is a drug, other than a vaccine, that is typically administered by a health care …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsOpinion 88-11
… issues discussed in the opinion. PARKS AND RECREATION -- Park Land (conveyance of lands subject to reversionary … §1-102(1): When land is conveyed to a village for use as a park, subject to a private reversionary right, the land, upon … in light of the holding in Board of Education of Central School Dist. No. 1 v Miles , 15 NY2d 364, 259 NYS2d 129 (see …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Unified Court System Bulletin No. UCS-261
… inform agencies of OSC’s automatic processing of the June 2018 Uniform Allowance and Uniform Blazer Allowance Payments, … and Uniform Blazer Allowance memorandum dated 05/21/2018, issued by the Office of Court Administration (OCA) Payroll Operations, authorizes the June 2018 payment. Effective Date(s) The June 2018 Uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-261-june-2018-uniform-and-equipment-uniform-allowance-andXI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… is to provide guidance to state agencies on: Assessing the need for equipment and software maintenance contracts; … need to ensure they obtain those maintenance services at a reasonable price. Therefore, it is essential to involve … from the equipment manufacturer or software developer (i.e., sole source). Also, there may be more than one …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsSUNY Bulletin No. SU-193
… positions include: Pay Basis Code: FEE Bargaining Unit: 08 Salary Plan: S08 Earnings Program: FEE Jurisdictional … of 2013 must be terminated on the Job Data page effective 08/15/13. This date is used to provide the 21P employee with … of 2013 must be terminated on the Job Data page effective 08/15/13.If the employee continues working Summer Session on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-193-2013-suny-summer-session-paymentsSUNY Bulletin No. SU-204
… positions include: Pay Basis Code: FEE Bargaining Unit: 08 Salary Plan: S08 Earnings Program: FEE Jurisdictional … of 2014 must be terminated on the Job Data page effective 08/14/14. This date is used to provide the 21P employee with … of 2014 must be terminated on the Job Data page effective 08/14/14. If the employee continues working Summer Session …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-204-2014-suny-summer-session-paymentsOversight of the Title Insurance Industry
… Services (DFS) adequately monitors the State’s title insurance industry (Industry). The audit scope covers the … owner and mortgage lender against future claims for any unknown defects in the title to the property at the time … DFS approval on behalf of insurers who authorize TIRSA to do so. The Insurance Law provides that rates shall not be …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryOpinion 97-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … REAL PROPERTY TAX LAW, §1182; L 1993, ch 602, §8, as amended: Section 1182 of the Real Property Tax Law does not … of 1993 made comprehensive revisions to the provisions of articles 10, 11 and 14 of the Real Property Tax Law in …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … shortfalls in revenue or unexpected expenditures. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2Other Bulletin No. 5
… provide for an $800 Salary Increase for eligible employees in Bargaining Units 96 and 97. Affected Employees Eligible SUNY Construction Fund employees in Bargaining Units 96 and 97 Effective Date(s) 4/5/07 - … 5/2/07, Pay Period Administration 1L Eligibility Employees in Bargaining Units 96 and 97 with a Pay Basis Code of ANN or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-5-april-1-2007-salary-increase-suny-construction-fundState Agencies Bulletin No. 1603
… on the Update Employee Tax Data page in PayServ. Payroll Register and Employee’s Paycheck/Advice The … Earnings Code and the amount paid will be displayed on the Payroll Register. The appropriate Earnings Description and … regarding this bulletin should be directed to the Payroll Earnings mailbox. Questions regarding tax information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1603-2017-csea-and-pef-over40-comp-time-ii-cash-outDiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… the New York State Police today announced the indictment of former Chatham Rescue Squad Business Manager Sara Thorne, of Forest City, North Carolina, for allegedly stealing more than $17,000 from the … for those payments. Investigators found Thorne cashed out a combined 160 hours of leave in 2019 without board …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadDiNapoli: Lagging Ridership Leaves MTA With Hard Choices, Must Adjust to Changing Demand
… financial position as federal aid dwindles, according to a report issued today by New York State Comptroller Thomas … what options it’s considering to close budget gaps and how it can adjust to continued low ridership levels and shift … the MTA’s debt burden and will not be paid off until 2053. If ridership does not return that $500 million gap could grow …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-lagging-ridership-leaves-mta-hard-choices-must-adjust-changing-demandState Comptroller DiNapoli Releases School District Audits
… in accordance with board policies and applicable statutory requirements. Of the $1.88 million in purchases tested from … policy that addressed the creation, maintenance, and storage of e-records, as required. Without a secure e-record storage system in place, there is a risk that unauthorized …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… funds, according to a follow-up audit issued today by New York State Comptroller Thomas P. DiNapoli. The report … have not properly budgeted for expenditures during the last three fiscal years. For example, in 2012-13 and 2014-15, …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-funds