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DiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… tax collections and cuts to federal programs combine for a triple threat of budgetary risks," DiNapoli said. "Any … Financial Plan projected a budget gap of $4.1 billion for the coming fiscal year before any budgetary actions to … more than expected. Estimated payments made with requests for extensions to file annual tax returns declined by over …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risksOversight of New York State Forest Tax Programs
… Objective To determine if the Department of Environmental Conservation … each year a landowner receives a tax break, they must submit an annual commitment form recommitting their land for the next succeeding 10 …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsSUNY Bulletin No. SU-300
… automatic processing of the December 2020 minimum wage increases for hourly employees and provide instructions for payments … including increases for employees whose annual salary is below the annualized equivalent of the minimum wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-300-december-2020-increase-minimum-wage-employees-employedOpinion 90-62
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … perform duties) PUBLIC OFFICERS LAW, §§30, 36; TOWN LAW, §32: An elected town superintendent of highways who is … in office (17 Opns St Comp, 1961, p 448; cf . Town Law, §32[2], providing that a deputy town superintendent of …
https://www.osc.ny.gov/legal-opinions/opinion-90-62Opinion 88-57
… Opns St Comp, 1968, p 728; 8 Opns St Comp, 1952, p 281; NY Const, Art I, §11; US Const, 14th Amendment). …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Permanent COLA
… a law providing an annual cost-of-living adjustment (COLA) for retirees. A COLA payment is a change, based on the cost of living index, that permanently increases your retirement benefit. It is designed to address … you meet the requirements. Your first payment will be retroactive to your eligibility date. Once COLA payments …
https://www.osc.ny.gov/retirement/publications/permanent-colaOpinion 90-24
… of the municipality unless a state or local law provides for the delegation of that authority. As noted, Local Finance …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Comparison of ERS Benefits
… Below is a comparison of Employees’ Retirement System (ERS) benefits by tier. Tiers 3 & 4 Tier 5 … for up to 165 days (200 days for some members employed by New York State) of unused, unpaid sick leave days at retirement. …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsState Agencies Bulletin No. 2295
… for employees enrolled in SRA and TDA plans and provide instructions for entering updates to these plans. Background: … amount will increase to $23,500 for calendar year 2025. An additional deferment is available to employees age … for a combined maximum contribution limit of $31,000 in 2025. Effective January 1, 2025, Section 109 of the Secure …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… Our audit covered the period January 1, 2014 through June 30, 2017. Background The New York State Health Insurance … rebate revenue to Civil Service that it collected. As a result, Civil Service is due $2,052,653 in rebates. Key …
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceMedicaid Program – Improper Medicaid Payments for Recipients in Hospice Care
… elect hospice care, they waive their right to use Medicaid for curative services, and a hospice organization assumes responsibility for all medical care related to the terminal illness. Hospice … and physician services, medical social services, drugs for symptom control and pain relief, counseling, and physical …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-improper-medicaid-payments-recipients-hospice-careVillage of Suffern – Budget Review (B18-6-4)
… $359,000 less than budgeted. The Village faces potential increases in salary and wages for collective bargaining agreements (CBAs) that have expired and the possibility of retroactive increases when these agreements are settled. The …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4State Police Bulletin No. SP-102
… Purpose To provide the agency with procedures for processing the payment. Affected Employees Employees … 1A 2004-30, an annual Holiday Compensation (Bonus) payment for those employees who are members of the NYS Police … or Paid Leave status on November 1, 2007 are eligible for a Holiday Bonus payment in the amount of $1,351. Eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-102-2007-state-police-holiday-bonus-paymentState Police Bulletin No. SP-98
… Purpose To provide the agency with procedures for processing the payment. Affected Employees Employees … 1A 2004-30, an annual Holiday Compensation (Bonus) payment for those employees who are members of the NYS Police … or Paid Leave status on November 1, 2006 are eligible for a Holiday Bonus payment in the amount of $1,351. Eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-98-2006-state-police-holiday-bonus-paymentPartial Lump Sum Payment – En-Con Police Officers Plan
… receive a reduced lifetime retirement benefit in exchange for a one-time lump sum payment. The lump sum payment is made … been eligible to retire with a service retirement benefit for at least one year prior to your date of retirement; and … retirement).* Choosing a Lump Sum Payment When you file for retirement, if you are eligible for PLS, we will send you …
https://www.osc.ny.gov/retirement/publications/1822/partial-lump-sum-paymentState Agencies Bulletin No. 1676
… or in some instances, garnishments no longer being taken for employees due to new general deduction rules for calculating new and existing writs of garnishments … of $10.40/hr. Due to the new 2018 regional minimum wage increases for Long Island/Westchester ($11.00/hr) and New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1676-new-general-deduction-rules-writs-garnishments-and-new-york-state-taxOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency (Follow-Up)
… Counties throughout the State utilize hotels and motels to house a substantial portion of their homeless populations. In …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residency-followOversight of the Agricultural Assessment Program
… in 1971 to protect and promote the availability of land for farming purposes. The law allows reduced property tax bills for land in agricultural production by limiting the property … ORPTS annually calculates and certifies the per-acre AAV for soil groups, aquaculture, and farm woodland. Local …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programRescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… audit was to evaluate the Company’s financial operations for the period January 1, 2010, to January 24, 2013. … and five Trustees. The Company’s expenses totaled $148,073 for the 2011 fiscal year. Key Findings On August 21, 2012, we … cash from the safe. Bar committee members routinely paid for bar-related purchases with undeposited cash generated …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… audit was to evaluate the Company’s financial operations for the period January 1, 2007, to July 31, 2012. Background The Monterey Fire Company, Inc. is a not-for-profit organization incorporated in 1952. The Company, … paid bills, wrote checks, and made ATM cash withdrawals for personal purposes with no oversight. As a result, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17