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Opinion 88-60
… 841, 358 NYS2d 957; Brooklyn Park Comr's v Armstrong , 45 NY 234; see also Parks, Recreation and Historic Preservation … grant of privilege or true concession, and not a lease ( Miller v City of New York , 15 NY2d 34, 255 NYS2d 78; cf . … AD2d 852, 507 NYS2d 465, stating, without discussion of Miller , supra , that a lease of park land to a private …
https://www.osc.ny.gov/legal-opinions/opinion-88-60DiNapoli: NYC Has Recovered Nearly All Private Sector Jobs Unevenly Across Sectors
… industries, according to an analysis released by New York State Comptroller Thomas P. DiNapoli. “The city’s job … 95.5% of pre-pandemic jobs, slightly below the rest of the state at 97.3%, and the nation, which has already fully … compared to only 22% for the private sector, as New York State paused nonessential construction. Over the last year, …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-has-recovered-nearly-all-private-sector-jobs-unevenly-across-sectorsCandor Fire District – Controls Over Financial Activities (2014M-268)
… by an elected five-member Board of Fire Commissioners, is a district corporation of the State, distinct and separate from the Town of Candor and … amounts the Treasurer received. Key Recommendations Ensure that the Treasurer’s budget-to-actual report includes both …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Wyoming County – Selected Financial Activities (2015M-94)
… Background Wyoming County is located in western New York State and has a population of approximately 42,000. The County is governed … $125 million. Key Findings The Board did not demonstrate that it performed an appropriate cost analysis or considered …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Town of McDonough – Financial Operations (2017M-120)
… Town of McDonough is located in Chenango County and has a population of approximately 890. The Town is governed by an … selecting the lowest bidders or using County or New York State Office of General Services pricing. Town officials did not always ensure that purchases were at the best prices and disbursements were …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… Background Orleans County is located in western New York State and has a population of approximately 43,000. The County Legislature … from the commissary account. Key Recommendations Ensure that commissary surcharges are used only for inmate welfare …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… was to determine whether BOCES was in compliance with State Education Department (SED) requirements for providing … Board of Cooperative Educational Services (BOCES) is a public entity serving 23 component school districts. BOCES … full-time equivalent method. Key Recommendations Ensure that aidable expenditures reported to SED are for services …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalRoosevelt Fire District – Fire Station Project (2015M-163)
… March 13, 2015. Background The Roosevelt Fire District is a district corporation of the state, distinct and separate from the Town of Hyde Park, … Key Findings The District’s procurement policy states that the Board does not need to solicit multiple quotes when …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163Examination of Unemployment Insurance Benefits
… appropriate and in accordance with applicable Federal and State laws and regulatio ns and DOL policies and procedures, … DOL payment file to identify payments made to claimants that may have been employed while collecting benefits; (ii) … is economically beneficial to do so. Continue to develop a modernized UI system and provide our Office with a report …
https://www.osc.ny.gov/state-agencies/audits/2016/09/16/examination-unemployment-insurance-benefitsPayments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members
… 2015 through December 2020. About the Program The New York State Health Insurance Program (NYSHIP), administered by the … System (NYBEAS). Civil Service provides Beacon with a daily update file of NYBEAS changes, and Beacon has access … Administrative System (CAS). Typically, organizations that participate in NYSHIP (e.g., State agencies, local …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/payments-beacon-health-options-mental-health-and-substance-abuse-services-ineligibleAdequacy of 2021 Budgets - Town of Niskayuna (S9-21-11)
… financial operations of local governments across New York State. Some local governments have seen little to no impact … government infrastructures. The pandemic has also created a difficult environment for officials to develop annual … in Schenectady County. Key Findings Our review found that officials adequately assessed the impact of the pandemic …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-niskayuna-s9-21-11Midway Fire Department – Disbursements (2026M-11)
… 1, 2024 – November 30, 2025 Understanding the Audit Area A fire department board of directors must provide adequate … amount of $215. The report includes five recommendations that, if implemented, will improve the Department’s … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/15/midway-fire-department-disbursements-2026m-11City of Yonkers – Budget Review (B26-6-6)
… current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City, determined that the City’s adopted budget for fiscal year 2026-27 and … 2026-27. Therefore, City officials could potentially face a shortfall of approximately $708,000 if revenue estimates …
https://www.osc.ny.gov/local-government/audits/city/2026/07/03/city-yonkers-budget-review-b26-6-6SUNY Bulletin No. SU-342.2
… of the implementation of Paid Parental Leave for certain State University of New York (SUNY) employees and provide … Background: Governor Hochul announced that New York State will provide 12 weeks of Paid Parental Leave to certain Executive Branch State employees to bond with a newly born, adopted, or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3422-suny-paid-parental-leave-fullComparison of PFRS Benefits
… Below is a comparison of Police and Fire Retirement System (PFRS) … credit. Employee Contributions None if employer offers a non-contributory plan. Article 11: None if employer offers … PFRS members covered by union-negotiated contracts that require their employer to offer a special plan may not …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsOpinion 90-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE … -- Taxes (authority to assess previously incurred costs on a zone of assessment) FIRE HYDRANTS -- Fire Districts …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Personal Income Tax Refunds
The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance Department for paymen
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsMedicaid Program – Medicaid Drug Rebate Program Under Managed Care
… Medicaid Drug Rebate Program (Rebate Program) to reduce state and federal expenditures for Medicaid prescription … 1991, the State of New York has been able to recover a portion of Medicaid prescription drug costs by requesting … National Drug Code (NDC). The NDC is a unique number that serves as a universal product identifier for each …
https://www.osc.ny.gov/state-agencies/audits/2015/02/18/medicaid-program-medicaid-drug-rebate-program-under-managed-careContract Advisory No. 19
… Review Guidance: In preparation for the EE1 Upgrade to the State Financial System (SFS), all contract transactions in a Pending OSC Status were cleared out of SFS by September 29, … entered in SFS 9.2 and properly pre-encumbered. Remember that in order to submit a purchase order to OSC for review, a …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/19-go-live-guidance-contracts-requiring-osc-reviewXII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… System (SFS). When a Business Unit receives a paper invoice from a vendor for goods or services provided based on … order to liquidate the funds encumbered. Each electronic invoice submitted by a vendor must reference a purchase order … voucher in the Accounts Payable module from the electronic invoice. When the voucher is processed it will liquidate the …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-order