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Opinion 88-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … copy of the resolution must be filed with the Office of State Comptroller within ten days of its adoption. This is in … these officers and for making contributions for retirement, social security, health insurance, workers' …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Retirement and Savings Plans Overview – Payroll Manual
… Retirement and Savings Plans Defined Benefit Plans: A … plan, or traditional pension, is an employer-sponsored retirement plan promising a specific monthly payout at retirement, calculated by a formula using your salary history, age, and years of service, offering predictable …
https://www.osc.ny.gov/state-agencies/payroll/payroll-manual/retirement-and-savings-plans-overviewTown of Bridgewater – Financial Operations (2013M-309)
… $345,000 for the general fund and $540,000 for the highway fund. Key Findings The Supervisor has assigned … which cash was commingled and the Board was not provided with monthly budget-to-actual reports. The bookkeeper has not … and the Supervisor has allowed the bookkeeper to sign Town checks in the bookkeeper’s own name. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Medicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations
… applying the administrative costs in determining MCO premium rates. Our audit covered the period January 1, 2011 … care. Under managed care, Medicaid pays MCOs a monthly premium for each enrolled Medicaid recipient, and the MCOs … enrollees. The Department sets the monthly managed care premium rates, which are based, in part, on allowable MCO …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-careSyracuse City School District – Claims Audit Process (2016M-290)
… 1, 2014 through March 31, 2016. Background The Syracuse City School District is located in the City of Syracuse, Onondaga County, and is a component unit of the City. The District, which operates 34 schools with … Syracuse City School District Claims Audit Process 2016M290 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290Sullivan County Board of Cooperative Educational Services – Central Business Office Internal Controls (2015M-331)
… Services (BOCES) is an association of eight component school districts and provides almost 60 educational and …
https://www.osc.ny.gov/local-government/audits/boces/2016/02/26/sullivan-county-board-cooperative-educational-services-central-business-officeChili Public Library – Board Oversight (2015M-130)
… January 1, 2014 through May 15, 2015. Background The Chili Public Library is a municipal library located in the Town of … Chili Public Library Board Oversight 2015M130 …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130Opinion 88-17
… issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (whether municipality may compel subdivider to dedicate park land) GENERAL CITY LAW, §§33,34; TOWN LAW, §§277(1), … approval of a subdivision plat, to compel dedication of park land in the subdivision without compensation. 34 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-88-17Selected Aspects of Parking Violations Operations to Collect Fines and Fees (Follow-Up)
… Fines and Fees (Report 2017-N-8 ). About the Program The New York City Department of Finance (DOF) processes summonses … hearings, 899,021 hearings by mail, and 1,771,868 online hearings. For vehicle owners who neither request a …
https://www.osc.ny.gov/state-agencies/audits/2022/01/06/selected-aspects-parking-violations-operations-collect-fines-and-fees-followState Agencies Bulletin No. 1993
… State Agencies Bulletin No 1993 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1993-2019-2020-and-2020-2021-uniform-maintenance-allowance-employees-fireOpinion 91-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … accounts payable and contractual obligations for purposes of termination of a public authority) PUBLIC AUTHORITIES LAW, … Whether the term liabilities as used in section 2828 of the Public Authorities Law relative to termination of …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Opinion 92-3
… who borrows money from the board's consulting engineer has a prohibited interest in the engineer's contracts with … You ask whether the chairman of a town planning board has a conflict of interest prohibited by General Municipal … the following circumstances. You state that the chairman has borrowed money from the planning board's consulting …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Contract Advisory No. 16
… year (April 1st - March 31st) are due no later than May 15 th . It is imperative that Vendors use the correct Agency …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thLiberty Central School District – Financial Operations (2016M-25)
… Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, Liberty, Neversink, Rockland and Thompson in Sullivan County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… of Audit The purpose of our audit was to examine user access rights for the period July 1, 2014 through March 10, … million. Key Findings BOCES officials have not implemented access controls to ensure proper segregation of duties in the computer system or limited access to users based on their job descriptions and …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Arkport Central School District – Payroll (2016M-338)
… in Steuben County. The District, which operates one school with approximately 480 students, is governed by an elected … for separation payments prior to the payments being made. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… and reported and that Company moneys were safeguarded for the period January 1, 2013 through May 31, 2014. … consists of five elected members and is responsible for the District’s overall financial management. The District’s budget for the 2014 fiscal year is $406,500. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272DiNapoli Highlights Investment in Rochester Region Through State Pension Fund
… a number of industries including energy, electronics and medical sectors as well as general industrial manufacturers. … iCardiac, a spinoff from the University of Rochester’s Medical Center, currently employs 80 people. The company … contributes to clinical trials across the globe. Trillium Group, a fund manager for the In-State Private Equity …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-highlights-investment-rochester-region-through-state-pension-fundTown of Seneca Falls – Justice Court (2013M-89)
… the Justice and assigned Justices did not review bank statements or reconciliations, and did not review system … errors. The assigned Justices did not maintain separate bank accounts to track incoming Court moneys, and the Justice … and/or deletions made within the system. Open individual bank accounts for each assigned justice for deposits of Court …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Eugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… through December 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of Rochester in … Eugenio Maria de Hostos Charter School Procurements and Information …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-information