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Opinion 88-46
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … participants are authorized to invest. The fiscal officer of a participating school district or municipality may be …
https://www.osc.ny.gov/legal-opinions/opinion-88-46DiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… what it has collected or monitored school districts’ compliance with other requirements in the law or regulations. … (see audit for list) and reviewed the 14 public districts’ compliance with school safety planning requirements. DiNapoli’s audit found only partial compliance with the requirements. For example: 12 school …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-audit-finds-major-shortcomings-oversight-school-safety-planningCUNY Bulletin No. CU-718
… Board of Trustees approved the agreement during the 12/16/2019 board meeting. Note: Due to the Covid-19 pandemic, … inactive individuals who are 62 or older in the calendar year and to active employees with the New York Retiree … will be submitted to SSA after the close of the 2021 tax year. It is important that agencies ensure the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-718-2020-professional-staff-congress-psc-adjunct-2-retroactiveSandy Creek Central School District – Reserve Management (2023M-43)
… report – pdf] Audit Objective Determine whether the Sandy Creek Central School District (District) Board of … audit sandy creek school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Central Square Central School District - School District Website (S9-19-29)
… budget-to-actual results, appended property tax report card or transparent multiyear financial plan. Key … and CAP and a comprehensive appended property tax report card. Should enhance transparency by: Posting all audit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Medicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… Objective To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were … transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from … have special health care needs. New York’s Essential Plan (EP) provides health insurance to lower-income people …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… two recommendations included in our initial audit report, Medicaid Program: Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Report 2022-S-35 ). About the Program The … two recommendations included in our initial audit report Medicaid Program Improper Medicaid Payments During …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planAbout Offering a Retirement Plan – What Every Employer Should Know
… What every employer should know about NYSLRS what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-offering-retirement-planState Comptroller DiNapoli Releases Audits
… Action, and did not ensure that applicants complied with registration and permit application requirements. DOT …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… of our audit was to examine the Town’s financial condition and internal controls over selected financial operations for … which comprises five elected members: the Town Supervisor and four Board members. The Town’s major operating funds’ … $6.1 million to a deficit of $10.5 million. Between 2008 and 2011, the residential garbage district fund made 17 cash …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsOpinion 96-17
… incurred for completing college courses, such as a course leading to a degree in fire science, if the board of fire commissioners determines that the course provides, to a significant extent, technical training … courses of instruction" for firefighters. If the school or course is outside the county in which the municipal …
https://www.osc.ny.gov/legal-opinions/opinion-96-17DiNapoli Urges NYC to Continue to Prepare for Shifting Fiscal Landscape
… Total revenue for New York City’s budget is expected to drop by 9.4% to $101.1 billion in Fiscal Year … resources generated from the combination of these factors is not likely to occur at the same level again, however, and … to FY 2022 levels until the FY 2023 education budget is re-approved in accordance with such procedures. A few days …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-urges-nyc-continue-prepare-shifting-fiscal-landscapeTransforming the Procurement Function
… with the MTA Board-approved Transformation Plan, resulting in improved service levels for the customer, process … 2023, the MTA reported a total of 70,000 employees. In April 2019, New York State enacted Section 1279-e(1)(a) of … of the Transformation effort would be front-loaded in the initial 6–9 months, with some aspects completed over …
https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-functionCUNY Bulletin No. CU-756
The purpose of this bulletin is to provide agencies with instructions for processing the 2022 CUNY Nurses Health Specialty Differential through the Time Entry page
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-756-2022-city-university-new-york-cuny-nurses-health-specialtyTown of Exeter – Town Supervisor's Records and Reports (2024M-25)
… maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain complete, accurate and timely financial records and reports, which hindered the Board from monitoring … 30. The Supervisor did not provide the Board with his records for audit, as required by New York State Town Law …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25State Agencies Bulletin No. 2125.1
… Supersedes Payroll Bulletin No. 2125 Purpose: The purpose of this bulletin is to inform agencies of the new temporary compensation payment, OSC’s automatic processing of the payment and to provide processing instructions for … The purpose of this bulletin is to inform agencies of the new temporary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21251-new-temporary-compensation-payment-certain-employees-represented-civilState Agencies Bulletin No. 2125
… employees receiving the Temporary Compensation IHR payment at the time of promotion, the payment is included in the … be submitted to the Payroll Reversal and Exchange mailbox at the same time as the stop payment request. If a Next of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2125-new-temporary-compensation-payment-certain-employees-represented-civilOpinion 89-57
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … COOPERATION -- Capital Improvements (town improvement of village street) STREETS AND HIGHWAYS -- Highway Department …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 92-24
… GENERAL CONSTRUCTION LAW, §60; PUBLIC OFFICERS LAW, §70-a; TOWN LAW, §64(11): A publication which does not satisfy … as an official newspaper. A town board is not required to designate an official newspaper, but if it elects to do so the board must follow the order of selection set …
https://www.osc.ny.gov/legal-opinions/opinion-92-24Opinion 92-5
… supersede those prior opinions to the extent inconsistent with the analysis and conclusion herein. It is a …
https://www.osc.ny.gov/legal-opinions/opinion-92-5