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Cost-Saving Ideas: Reviewing Your Revenue Collection Process
… revenue collection alternatives, using measures such as: How long does it take to process a tax or fee payment? How … By becoming more efficient, your local government can possibly increase collections, lower processing costs and … service fee to be charged for each transaction. Determine whether your local government will absorb the cost of …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processState Agencies Bulletin No. 433
… Pursuant to the negotiated agreements, employees in the Administrative, Operational, or Institutional Services … may be compensated for Out-of-Title services performed in a higher grade/position. Such Awards by the Governor's Office of Employee Relations are determined …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/433-new-earnings-code-and-procedures-step-3-out-title-grievancesXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… Each year an outreach and escheatment must be completed for all checks that remain uncashed one year after the year … State to perform certain payee notification requirements for checks that have gone uncashed for one year or more. OSC performs outreach for refund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentOpinion 88-3
… or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Distribution by State … of villages shall be paid to the state comptroller in accordance with the provisions of section twenty-seven of … to " fines " and has no application to civil penalties . In conclusion, therefore, all fines imposed under the WCL, …
https://www.osc.ny.gov/legal-opinions/opinion-88-3Obtaining Information about a Member’s Benefits – Divorce and Your Benefits
… the information may be obtained by subpoena. In accordance with New York State Civil Practice Law and … must be “So Ordered” by a Justice of the Supreme Court in the district where the records are located or, for actions within New York State, by a Judge of the Court in which the action is placed on trial. NYSLRS will reject an …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsOpinion 97-3
… the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties (authority to waive) REAL PROPERTY TAX LAW, … Tax Law does not authorize a village to waive interest and penalties on taxes which became a lien prior to January …
https://www.osc.ny.gov/legal-opinions/opinion-97-3County Medicaid Costs
… billion in 2005, or 5.9 percent – more than twice the rate of inflation. A major portion of this increase is driven … from $1.1 billion in 1993 to $2.3 billion in 2003, an average annual growth rate of 8.6 percent during that period. For some counties, …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsGermantown Central School District – Payroll (2023M-3)
… did not provide adequate oversight. We identified $41,000 in payroll payments to 12 employees that were either … by these employees. Ensure that employees are paid in accordance with approved salaries and/or collective …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Calculating Days Worked – Legacy Reporting
… In the simplest of terms, to calculate the number of days … of hours worked during the report period ÷ Number of hours in the SWD = Number of days worked to be reported The … personal leave, bereavement leave, holidays or time off in lieu of payment for overtime. If a member has reportable …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedMedicaid Program – Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician
… Purpose To determine if Dr. Riaz Ahmad complied with Medicaid … participating in the Medicaid program are required to maintain complete, legible records for each Medicaid … visit; notes regarding the patient’s progress and response to treatment; notation of all medications prescribed, …
https://www.osc.ny.gov/state-agencies/audits/2015/09/18/medicaid-program-questionable-payments-practitioner-services-and-pharmacy-claims-pertainingOpinion 95-26
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … (investment of tax moneys by loan to fire department) INSURANCE LAW, §§9104, 9105: The Lawrence-Cedarhurst … Firemen's Benevolent Association may expend foreign fire insurance tax moneys to rent a meeting room if the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-95-26LaFayette Central School District – Reserves (2013M-387)
… condition related to the establishment, funding and use of reserves for the period July 1, 2011 through June 30, 2013. … District did not have a plan for funding several of its reserves. In addition, the Board did not adopt written … and using reserve funds. The Board’s extensive use of reserves along with appropriating fund balance in the annual …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387DiNapoli Announces $500 College Savings Sweepstakes
… take advantage of this opportunity to possibly win some money for college by entering the sweepstakes,” said …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-500-college-savings-sweepstakesOversight of Persons Convicted of Driving While Intoxicated
… fines, and possible jail time. Also, pursuant to the Child Passenger Protection Act (Act), as prescribed by …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/oversight-persons-convicted-driving-while-intoxicatedUnified Court System Bulletin No. UCS-94
… PC Courts Universal Life. Affected Employees Employees in Bargaining Unit DR, represented by Court Officers Benevolent Association of Nassau County, Inc. and in Bargaining Unit F8, represented by Suffolk County Court … new Deduction Code to be used for voluntary participation in a universal life insurance program administered by Pearl …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-94-new-deduction-code-certain-employees-unified-court-systemChautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… ensure that receipts were properly recorded and deposited in the bank and that disbursements were properly supported … The Assistant Treasurer admitted to stealing $4,100 in County funds from 2012 to 2017 and resigned from her … that cash receipts were properly recorded and deposited in the bank and that disbursements were properly supported …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… Conservation’s regular permitted thresholds and as a result, DEC issued a consent order requiring construction of a new … If the new facility is not completed by the deadline, DEC could levy fines of $50,000 plus a maximum of $1,000 per …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mSkaneateles Central School District – Records and Reports (2015M-154)
… The Skaneateles Central School District is located in the Towns of Sennett, Niles and Owasco in Cayuga County and the Towns of Skaneateles, Marcellus and … of the 2014-15 fiscal year. The District routinely relied on transactions that have not been recorded by the bank or in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Elba Central School District – Financial Condition (2013M-240)
… Background The Elba Central School District is located in the Towns of Batavia, Byron, Elba, Oakfield, and Stafford in Genesee County. The District is governed by a Board of … budgeting practices generated approximately $2.2 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240DiNapoli: Too Many New Yorkers Still Without High-Speed Broadband Access
… of poor planning and execution,” DiNapoli said. “As my office’s audit found, the program took years longer than … Yorkers with broadband access called ConnectALL and it is my hope it learns from the issues we found in this audit so … Understanding Broadband Challenges in New York State Track state and local government spending at Open Book New …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-too-many-new-yorkers-still-without-high-speed-broadband-access