Search
Opinion 89-40
… may not reimburse a fire district commissioner for wages lost because the commissioner was subpoenaed to testify in a … partner in a partnership may not be reimbursed for actual lost wages pursuant to General Municipal Law, §72-o. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Town of Amity - Town Clerk (2018M-183)
… complete report - pdf] Audit Objective Determine whether the Town Clerk (Clerk) properly accounted for cash receipts. … Findings We reviewed 184 tax payments totaling $237,500 and found they were recorded properly and deposited intact but were not always remitted to the appropriate parties in a timely manner. Cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183LaFayette Central School District - Fixed Assets (2018M-073)
… Objective Determine whether fixed assets were recorded and accounted for properly. Key Findings The District did not have a comprehensive policy for identifying and recording fixed assets. Eighteen fixed assets valued at … establishes threshold amounts for controlling inventory and procedures for maintaining fixed assets. Ensure all fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Beaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
… Key Findings The Board has not provided adequate oversight of financial activity. Treasurers did not maintain complete, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesSempronius Fire Company – Financial Activities (2017M-231)
… Purpose of Audit The purpose of our audit was to assess whether the Board of Directors provided adequate oversight of the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231CUNY Bulletin No. CU-770
… notify agencies of health benefit rate changes. Affected Employees: CUNY employees with health insurance coverage through the City of New York Employee Benefits Program are affected. … health insurance rate changes as requested by the City of New York, Office of Labor Relations. Agency Actions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-770-city-new-york-health-benefit-rate-changesCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… in accordance with its contract with the Department of Civil Service. Our audit covered the period January 1, … Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance … $850 million in commercial drug rebates (rebates exclusive of Medicare Part D rebates). Key Findings We reviewed the …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceEarly Education Center – Compliance With the Reimbursable Cost Manual
… Background The Center, for-profit organization located in Highland, New York, provides preschool special education … reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2014, the Center reported about $2.4 million in reimbursable costs on its CFR, for the Preschool Special …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualDiNapoli: Tax Cap Below Two Percent
… The tax cap, which first applied to local governments and school districts in 2012, limits annual tax levy increases to … state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentEmpire BlueCross – Controls Over Payments for Special Items (Follow-Up)
… Objective To assess the extent of implementation of the two … Empire processes claims for hospital services according to contracts it negotiates with member hospitals. Empire’s …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-followFund Financial Data – 2021 Financial Condition Report
… and expenditures that are not required to be accounted for in another separate fund. In New York State, significant sources of funds that normally would be reported in the General Fund have been pledged or dedicated to other …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataWyandanch Union Free School District – Budget Review (B24-7-2)
… 2024-25 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. … 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by a special or general law to … each year, starting with the fiscal year during which the school district is authorized to issue the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Fund Financial Data – 2022 Financial Condition Report
… and expenditures that are not required to be accounted for in another separate fund. In New York State, significant sources of funds that normally would be reported in the General Fund have been pledged or dedicated to other …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Overpayments for … Centers (Report 2017-S-35 ). About the Program The New York State Health Insurance Program (NYSHIP) covers over … Surgery Centers (ASCs) are health care facilities focused on providing same-day surgical care. To help control costs, …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryDiNapoli & Schneiderman Reach $10.75 Million Oil Spill Settlement With ExxonMobil
… Oil Corporation and Mobil Corporation, to reimburse the New York Environmental Protection and Spill Compensation Fund … the Oil Spill Fund, DiNapoli is empowered under the state’s Oil Spill Law to recover all costs incurred by the Oil …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-schneiderman-reach-1075-million-oil-spill-settlement-exxonmobilCUNY Bulletin No. CU-721
… 17C, paycheck dated 11/18/2021. Eligibility Criteria All full and part-time employees meeting the eligibility criteria … of Pay Rate Change/SAC (Mass Salary Increase) for eligible Full-Time Annual Salaried employees in Active or Paid Leave … Code of Pay Rate Change/CSL (Cor Sal) for eligible Full-Time Annual Salaried employees who are inactive on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-721-2021-professional-staff-congress-psc-2-general-salaryCUNY Bulletin No. CU-746
… 15C, paycheck dated 11/03/2022. Eligibility Criteria: All full and part-time employees meeting the eligibility criteria … of Pay Rate Change/SAC (Mass Salary Increase) for eligible Full-Time Annual Salaried employees in Active or Paid Leave … Code of Pay Rate Change/CSL (Cor Sal) for eligible Full-Time Annual Salaried employees who are inactive on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-746-2022-professional-staff-congress-psc-2-general-salaryDiNapoli: CDTA Overtime Expenses and Ridership Growing
… amid steady ridership growth in recent years, according to a report released today by State Comptroller Thomas P. … total ridership has been increasing. While overtime costs have increased by a third since 2010, overall costs per … of its total expenses, including $7.4 million of overtime pay. More than 10 percent of all CDTA employees were reported …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growingOpinion 90-51
… COUNTIES -- Powers and Duties (use of surcharge revenues for establishment of an enhanced emergency telephone service) … imposed on customers within a municipality to pay for the establishment of an enhanced emergency telephone system may be expended only for "system costs", i.e., costs associated with obtaining and …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Divorce – Career Plan
… your retirement benefits should be divided. However, it does not allow for a distribution of your pension until you …
https://www.osc.ny.gov/retirement/publications/1642/divorce