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State Comptroller DiNapoli Releases Municipal Audits
… cannot assure taxpayers that they are obtaining the best price possible, as well as the desired quality and quantity, …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1649
… Purpose To notify agencies of changes being made to the checks they receive as a result of the Reversal … To notify agencies of changes being made to the checks they receive as a result of the Reversal AC230 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1649-changes-payroll-reversal-and-exchange-checksOpinion 90-19
… that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties (regulating activities of fire companies) FIRE COMPANY -- By-Laws (regulating internal affairs of … Concerning the relationship between a village and its fire department …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Controls and Management of the Unemployment Insurance System (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit report, Controls and Management of the Unemployment Insurance System (Report 2021-S-3 ). … To determine the extent of implementation of the six recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-followVillage of Leicester – Financial Management (2025M-7)
… (Village) Board of Trustees (Board) effectively manage fund balance? Audit Period June 1, 2021 – January 16, 2025 … measure of a village’s financial condition is its level of fund balance, which represents the difference between … over time. Maintaining a reasonable amount of unrestricted fund balance within operating funds is an important financial …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Adequacy of 2021 Budgets - City of Saratoga Springs (S9-21-10)
… State funding for Aid and Incentives for Municipalities (AIM) and Video Lottery Terminal (VLT) aid which may not be … fund budget in the event the revenue projections for AIM funding and VLT aid are not fully realized. Carefully …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-saratoga-springs-s9-21-10Opinion 88-79
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … ART. VIII, §1; GENERAL MUNICIPAL LAW, §99-h(2): A village may use "program income" derived from a federal Urban Development Action Grant to provide grants or …
https://www.osc.ny.gov/legal-opinions/opinion-88-79What is a Defined Benefit Plan?
… As a NYSLRS member, you are part of a defined benefit plan , … by many private employers. Perhaps the greatest benefit is that, once you meet the minimum age and service … may pay a set amount; or they may “match” all or part of what an employee contributes. Investments Contributions from …
https://www.osc.ny.gov/retirement/members/defined-benefit-planRestrictions on Consecutive Hours of Work for Nurses (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report Restrictions on Consecutive Hours of Work for Nurses (Report 2017-S-14 ). About the Program The … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/restrictions-consecutive-hours-work-nurses-followHawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Hawthorne … Hawthorne provides preschool special education services to children with disabilities who are between three and five … information, including costs, that Hawthorne reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualMill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Mill Neck Manor School for the Deaf (Mill Neck School) on its Consolidated Fiscal Reports (CFRs) were … two fiscal years ended June 30, 2010. Background The Mill Neck School, located in Mill Neck, New York, provides special …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualThe Arc of Orange County – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Arc of Orange County (Arc Orange) on its Consolidated … To determine whether the costs reported by The Arc of Orange County Arc Orange on …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualPayments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… Claims Submitted by Davis Ethical Pharmacy (2012-S-11). Background Our initial audit report, which was issued on … Claims Submitted by Davis Ethical Pharmacy (2012-S-11) United HealthCare Insurance Program: Payments for …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-followIncorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Follow-up)
… a Commercial Plan for members and their dependents who do not qualify for Medicare, and the Empire Plan Medicare Rx … Rx Plan) for retired members and their dependents who do qualify for Medicare. Claims paid under the Medicare Rx …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/incorrect-payments-cvs-caremark-medicare-rx-drug-claims-were-improperly-paid-underOpinion 89-62
… (signing multiple nominating petitions) PUBLIC OFFICERS AND EMPLOYEES -- Mode of Selection (signing multiple … ten days prior to the date of such fire district elections and in addition may provide by resolution that such … shall specify the names of the candidates duly filed and in addition provide proper blank spaces for each office …
https://www.osc.ny.gov/legal-opinions/opinion-89-62College of Mount Saint Vincent – Tuition Assistance Program
… students for State-funded Tuition Assistance Program (TAP) awards. Background The College of Mount Saint Vincent … academic years ended June 30, 2010, the school certified 4,686 TAP awards totaling $7.3 million that were paid on to … Higher Education Services Corporation:SUNY FIT (2010-T-4) Higher Education Services Corporation: The New School …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programOpinion 95-30
… LIBRARIES -- Investments (of moneys raised by taxes and gifts) GENERAL MUNICIPAL LAW, §11; EDUCATION LAW, §§226, 255; … in General Municipal Law, §11, except that investments of gifts, grants or bequests in the form of a true trust are … invest moneys raised by taxes, and non-tax moneys, such as gifts. General Municipal Law, §11, as amended by chapter 708 …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Stay Informed – Basic Plan with Increased-Take-Home-Pay (ITHP)
… , read informative booklets and brochures , and get tips on preparing for retirement . Attend a pre-retirement … to retire. Subscribe to our blog, New York Retirement News , where you’ll find tools to help you understand your … topics. Sign up for E-News , our email newsletter, for the latest NYSLRS news and information dedicated to …
https://www.osc.ny.gov/retirement/publications/1511/stay-informedState Agencies Bulletin No. 1234
… that will be processed prior to or in Pay Period 26 (Institution) or Pay Period 1 (Administration). Correction … Transactions should be submitted in Pay Period 26 (Institution) or Pay Period 1 (Administration); the … Code LLS. If an employee is appointed to a position which results in a salary below the Job Rate of the grade of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1234-april-2013-public-employees-federation-pef-longevity-lump-sum-llsOpinion 2004-3
… and City-School Fiscal Relations , March 3, 1948, p 5; The New York State Constitution - A Reference Guide , Galie, … provides: (b) Whenever any … city, other than the city of New York, … provides by direct budgetary appropriation for … through borrowings: For counties, cities, (other than New York City), villages and school districts subject to …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3