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Opinion 89-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … §§174(2), 176(2-a): A fire district may change the office of fire district treasurer from an elective to an appointive … Whether the elective office of fire district treasurer may be abolished and replaced by …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Town of Westerlo – Selected Financial Activities (2013M-323)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial condition of the water district fund and Justice Court operations for … The purpose of our audit was to examine internal controls over the financial condition of the water district fund and Justice Court operations for …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323SUNY Bulletin No. SU-277
… implemented the 2016-2022 Agreement between the State of New York and UUP, provides for an increase of 2.00% to basic … to receive not less than the salary minimum of the new position. Part Time Faculty Minimums Effective the semester beginning after July 1, 2019, the new Part-time Academic Faculty Minimums are as follows: July …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-277-2019-salary-increase-psnu-employees-represented-unitedOversight of Obesity and Diabetes Prevention Programs
… has established programs to address the increasing incidence and prevalence of obesity in the State. During …
https://www.osc.ny.gov/state-agencies/audits/2018/09/17/oversight-obesity-and-diabetes-prevention-programsCity of Yonkers – Budget Review (B6-16-11)
… the 2015-16 fiscal year overtime costs. The City plans to borrow up to $6.5 million for tax certiorari settlements in … the 2017-18 budget. Tax certiorari claims should be paid from annual appropriations. …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Village of Endicott -- Budget Review (B17-4-7)
… for the next succeeding fiscal year. Key Findings Based on our review, the significant revenue and expenditure … projections in the tentative budget for the general, electric and parking funds are reasonable. The water and …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Oversight of Nurse Hiring and Retention (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit report, Oversight of Nurse Hiring and Retention (Report 2017-N-2 ). About the … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-followTown of Dansville - Board Oversight (2014M-115)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Town assets and the Clerk’s operations for the period … The purpose of our audit was to review the Boards oversight of Town assets and the Clerks operations for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… CONSEQUENCES OF TRAVEL REIMBURSEMENTS – OFFICIAL STATION VS. TAX HOME The following sections provide important …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationDiNapoli: Office of Children and Family Services Can Improve Efforts to Investigate Child Fatalities
… An audit released today by New York State Comptroller Thomas P. DiNapoli found … An audit released today by Comptroller DiNapoli found the states Office of …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-office-children-and-family-services-can-improve-efforts-investigate-child-fatalitiesOpinion 93-8
… events will cause the municipality to pay the higher rates and what procedures or indices will be used to compute the … exclude variable rate debt which bears interest at rates and for periods specified at the time of issuance. Finally, … cause the municipality to pay the higher rate of interest and what procedure or indices will be used to compute the new …
https://www.osc.ny.gov/legal-opinions/opinion-93-8Selected Operating and Administrative Practices of the Bureau of Narcotic Enforcement (Follow-Up)
… November 2014 and despite multiple and frequent requests, six months elapsed before we received any substantive …
https://www.osc.ny.gov/state-agencies/audits/2015/09/23/selected-operating-and-administrative-practices-bureau-narcotic-enforcement-followProperty Tax Freeze Credit
… Purpose The objective of our examination was to determine whether the Property Tax Freeze Credit (PTF … York State Tax Law. Background The PTF Credit is intended to reimburse qualified New York State homeowners for … in local property taxes on their primary residences. To receive the PTF Credit in 2014, homeowners must receive …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-credit2019 Annual Audit
… in 2019 - the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund, and the Fund for Reopened Cases. The Board completed its transition from … in April 2018 and processed all claim payments in the SFS for all of 2019. Key Findings Our Office identified 1,208 …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… Purpose To determine if the Office of Temporary and Disability Assistance (OTDA) and the Department of Health (DOH) are adequately ensuring that hotels and … To determine if the Office of Temporary and Disability Assistance and the Department of Health are adequately ensuring that hotels and …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… of the two recommendations included in our initial audit report, Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Report … of the two recommendations included in our initial audit report Accuracy of Drug Rebate Revenue Remitted to the …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followTown of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… Clerk did not remit tax collections to the Supervisor on a weekly basis as required and did not deposit property tax …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… effectively managed the financial condition of the water and sewer districts by reasonably estimating budgets … did not effectively manage the financial condition of the water and sewer districts. We found the following: Officials … budget accurately nor raise sufficient revenues to fund water and sewer operations, which resulted in five districts …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Cortland County - Financial Management and Reporting (2019M-162)
… [read complete report - pdf] Audit Objective Determine whether the Legislature … oversee the County’s finances. The Legislature: Failed to address extended vacancies in key financial positions. Failed … annual financial report (AUD) with the State Comptroller’s Office (OSC) 519 days late because of the condition of the …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162SUNY Bulletin No. SU-312
… Purpose The purpose of this bulletin is to explain OSC’s automatic processing and … Concurrently Hired, Transferred, or had a position change with an effective date of 08/19/2021 or later. Note: … completed. Comp Rate Code Changes If an employee elects to change their obligation (21P to CAL or CAL to 21P), the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-312-2021-restoration-contract-pay-and-additional-pay-suny-21p