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State Agencies Bulletin No. 2312
… Fiscal Year Ending 2024-25 and the Fiscal Year Beginning 2025-26, the PayServ position pool chart of accounts must be updated to reflect the 2025-26 budget references where $0 appropriations have been … Effective Dates: Institution paychecks dated April 3, 2025 and Administration paychecks dated April 9, 2025. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2312-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionCost-Saving Ideas: Containing Employee Health Insurance Costs
… As an employer, you should always look for ways to contain health insurance costs without cutting … achieve cost savings and still provide the right coverage for your employees. Offer Cash Payment In Lieu of Health Benefits For employees who have coverage available under a spouse’s …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costsHomeless Outreach Program at the Metro-North Railroad
… the homeless at Metro-North stations is a growing concern for Metro-North customers and staff, and sometimes presents … (Contract). Pursuant to the Contract, BRC is responsible for carrying out regular visits to the Metro-North stations … reports to Metro-North officials. BRC is also responsible for entering the data from its Daily Activity Reports into …
https://www.osc.ny.gov/state-agencies/audits/2019/02/21/homeless-outreach-program-metro-north-railroadState Agencies Bulletin No. 2415
… Fiscal Year Ending 2025-26 and the Fiscal Year Beginning 2026-27, the PayServ position pool chart of accounts must be updated to reflect the 2026-27 budget references where $0 appropriations have been … Effective Dates: Institution paychecks dated April 2, 2026, and Administration paychecks dated April 8, 2026. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2415-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionRichburg-Wirt Fire District – Board Oversight (2025M-73)
… board of fire commissioners (board) that is responsible for providing adequate oversight to ensure proper financial … The District’s average annual budgeted appropriations for the 2023, 2024 and 2025 fiscal years was $102,007. Audit … oversight training within the required time period. For example, one Board member, the Chairman, completed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73Montauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… of Fire Commissioners (Board) pay Advanced Life Support (ALS) employees only the amounts to which they were entitled? … of a collective bargaining agreement. The District’s 13 ALS employees use a combination of sign-in sheets and a … all the time worked. In 2023, the District’s payroll for ALS employees totaled $328,847, which was 64 percent of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153State Comptroller DiNapoli Releases Municipal & School Audits
… district officials did not properly manage fund balance. For the 2021-22 through 2023-24 fiscal years, the district’s … limit. The district did not exceed the statutory limit for the 2024-25 fiscal year primarily due to an unbudgeted … transfer to the capital projects fund. Additionally, for the 2021-22 through 2023-24 fiscal years, the board …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases State Audits
… Compliance with the Reimbursable Cost Manual (2015-S-63) For the three fiscal years ended June 30, 2014, auditors … costs that did not comply with the state requirements for reimbursement and recommend such costs be disallowed. … service costs. Department of Health (DOH): Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … manner. Neither justice properly pursued collections for those cases where defendants failed to appear in court. … on the town's average dismissal rate and average fines for adjudicated VTL cases, auditors estimate these …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… use policies, but they have not been revised for changes in technology since December 2006. The board has also not adopted policies and procedures for personal, private and sensitive information data … was not completed. As a result, the board paid more for the building than the appraised value. Islip Union Free …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School District Audits
… to ensure that cash receipts were properly accounted for due to internal control weaknesses. Hamburg Central … technology (IT) cybersecurity awareness training for individuals who used district IT assets. In addition, … Auditors analyzed the budget-to-actual expenditures for 2013-14 through 2017-18 and found that the board and …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsDiNapoli: Former Assemblyman William Scarborough Sentenced On Fraud and Theft Convictions
… New York, was sentenced today to 13 months in prison and two years of supervised release after being convicted of wire fraud and theft from a program receiving federal funds, announced … New York State Attorney General Eric T. Schneiderman, and Special Agent in Charge Andrew W. Vale of the Federal …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-assemblyman-william-scarborough-sentenced-fraud-and-theft-convictionsComptroller DiNapoli Releases State Audits
… were proper, what would be considered reasonable amounts for such expenditures, and what documentation would be … about $60,000. Questionable expenses included the costs for special events, memberships and sponsorships. Central New … were proper, what would be considered reasonable amounts for such expenditures, and what documentation would be …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsOpinion 95-5
… extent that the proceeds of those bonds were used to pay for the acquisition of telecommunication equipment and costs … be expended only upon authorization of the board and only for payment of system costs as permitted by this article. The municipality shall separately account for and keep adequate books and records of the amount and …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Oversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… health services, receive them through other programs. For 2013 and 2014, DCS claimed about $2.9 million in expenses … million in expenses to provide an average of 241 beds, for a total of $6.3 million in Program expenses claimed by the DePaul Group for both direct Program services and indirect administration …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliatesOversight of New York State Forest Tax Programs
… the 480 and 480a private forest programs to ensure forest land is appropriately enrolled and landowners are adhering to … through July 2021. About the Program New York State’s land area of 30.2 million acres comprises almost 19 million … Program) for qualifying private forest landowners. Forest land enrolled in the 480a Program receives an annual property …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsOpinion 98-12
… one or more bank accounts. City moneys may be temporarily advanced to the school fund, but school district moneys may not be temporarily advanced to finance city operations. You ask whether the … making budgetary transfers between appropriations. Moneys advanced pursuant to section 9-a must be repaid no later than …
https://www.osc.ny.gov/legal-opinions/opinion-98-12DiNapoli: OCFS Should Improve Foster Care Placement Oversight
… needs to be improved." OCFS regulates and supervises child welfare services, including foster care and adoption, through its Division of Child Welfare and Community Services. Regional Offices oversee the entities that provide child welfare services, including voluntary agencies (VAs) …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversightDiNapoli Announces Latest Fiscal Stress Scores
… local governments’ financial health,” said DiNapoli. “For those in fiscal stress, effective long-term planning is critical for charting a better path. These municipalities should use … stress” in this scoring round are in the same category for the second year in a row. They are: the large downstate …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scoresAbout the Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
Elected and Appointed Officials Get answers about the standard work day and reporting resolution RS2417A that participating NYSLRS employers must adopt
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-standard-work-day-and-reporting-resolution