Search
Use of State Appropriations
… and Grape Foundation (Foundation) has spent State funding in compliance with relevant statutory and contractual … Background The Foundation is a public authority, located in Canandaigua, which supports New York State’s wine and … However, we found that certain revenue payments were being sent directly to an employee’s home and not to the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriationsOpinion 2005-4
… or statutory amendments that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- BOCES (procedures for … unemployment insurance reserve fund) GENERAL MUNICIPAL LAW §§6-m, 6-p; EDUCATION LAW §§1804(6)(c), 1951: A BOCES is …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4State Agencies Bulletin No. 942
… Purpose To provide instructions for populating the Retirement Plans page in PayServ for affected employees of the State Police (Agencies 01060 and 01069). Affected … Fire Retirement System on or after July 1, 2009 Effective Date Immediately Background On June 2, 2009, the Governor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/942-mandatory-3-retirement-contribution-certain-tier-2-members-new-yorkState Agencies Bulletin No. 1327
… seasonal employees (with a Pay Basis Code equal to HRY) in the State University Professional Services Negotiating Unit (PSNU) – BU68 in the Office of Parks, Recreation and Historic Preservation … Unit 68 on the pay period end date for the pay period being processed. Employee has a Payroll Status of Active, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1327-first-phase-deficit-reduction-plan-psnu-employees-summer-seasonalDiNapoli: Audits Find $70 Million in Dubious Claims, Persistent Medicaid Billing System Failures
… about a dozen providers that should have been kicked out of the system for wrongdoing. “New York’s Medicaid billing … costs, it needs to take a hard look at the failures of its billing system. State Health Department officials need to address system shortfalls immediately and recover any …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audits-find-70-million-dubious-claims-persistent-medicaid-billing-system-failuresVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… Section 115 of the State Finance Law authorizes the establishment of cash advance accounts. The moneys are to be used in accordance with rules prescribed by the Comptroller which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewOpinion 91-21
… each board of supervisors shall fix the salary of all officers paid from county funds, except the members of the judiciary. Such salary shall be in lieu of all fees, percentages, emoluments or other form of … Cook v Stockwell , 206 NY 481; see also, Finn v City of New York , 282 NY 153; McCarthy v McGoldrick , 266 NY 199; …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Opinion 92-17
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Agreements (right of towns to receive share) TAX LAW, §1262(c): A sales tax agreement between a county and … school district purposes shall be distributed to the towns in the county or whether such areas may be omitted entirely …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Opinion 90-42
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Fees (filing of in rem tax … (fees for filing in rem lists) REAL PROPERTY TAX LAW, §1122; CPLR 8021; PUBLIC HOUSING LAW, §52: In a county …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Signal Maintenance, Inspections, and Testing
… performed signal maintenance, inspections, and testing in compliance with federal, State, agency, and manufacturer … for these tasks. Maintenance of signals is critical in preventing subway delays. On much of the current system, … some cases poor communication resulted in unnecessary work being performed. For example, NYCT is required to review the …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingOpinion 88-11
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … a provision that "the land herein conveyed shall, at all times, be used for a Public Park for the Village ... " … there is no statutory mandate that such property be sold at public sale or that such a sale be subject to referendum. …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Inappropriate Medicaid Payments for Recipients With Multiple Identification Numbers and No Social Security Numbers (Follow-Up)
… extent of implementation of the two recommendations made in our audit report, Inappropriate Medicaid Payments for … Medicaid payments were made as a result of recipients being assigned multiple identification numbers. The … The recipient identification number is a critical factor in determining the appropriateness of Medicaid payments. For …
https://www.osc.ny.gov/state-agencies/audits/2014/08/06/inappropriate-medicaid-payments-recipients-multiple-identification-numbers-and-no-socialState Agencies Bulletin No. 1089
… lump sum payments for vacation accruals to employees in Bargaining Unit 01. Affected Employees Department of … to the Amendment to the Summary of Award contained in the Amendment to the Final and Binding Award of Tripartite … 3/25/10. Time Entry Earnings Code LSA , which is currently being used to pay a vacation lump sum payment to employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1089-new-vacation-lump-sum-payment-earnings-code-employees-bargaining-unitAssessment Roll Verification (ARV) for School Districts
… the State Education Department (SED) each year to assist in the calculation of school state aid. School districts can … have different assessment roll years used to levy taxes in a given fiscal year. SED uses only assessment roll year data to calculate state aid, so the values being verified in a given year may apply to more than one …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsNotice of Reserve Funds
… Program Legislative Session 2015-2016: Signed into law on December 31, 2016 as Chapter 514 of the Laws of 2016 … / S.5795 (Marcellino) – To provide increased transparency in school district fiscal operations by requiring publication … Memo Bill Text Status … To provide increased transparency in school district fiscal operations by requiring publication …
https://www.osc.ny.gov/legislation/notice-reserve-fundsContract Advisory No. 26
… Subject : Statement on Sexual Harassment Prevention in Bids Guidance : Statement on Sexual Harassment Prevention in Bids: Every bid made to the State or any public department … the requirements of section two hundred one-g of the labor law.” Bids that do not contain the above certification may …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsOversight of Industrial Hemp (Follow-Up)
… of implementation of the three recommendations included in our initial audit report Oversight of Industrial Hemp … the Program Industrial hemp is an expanding commodity in the United States, as both the stalk and seed can be used … fuel, paper, and biodegradable plastics. Federal and State law define industrial hemp as any part of the Cannabis sativa …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-followWest Valley Central School District - Financial Management (2018M-7)
… complete report - pdf] Audit Objective Determine whether the Board effectively managed the District’s financial … annually appropriating fund balance that was not used to finance operations and adopting budgets that overestimated … realistic appropriation estimates. Reduce reserve funds to reasonable levels and use the money in the debt reserve to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7DiNapoli: Central NY Village Official Stole More Than $100K
… a former official of the now-dissolved village of Altmar in Oswego County stole more than $117,000 in public funds. The New York State Police yesterday arrested … system lacking proper financial controls. Our partners in law enforcement, Oswego County District Attorney Gregory …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kOpinion 93-8
… or statutory amendments that bear on the issues discussed in the opinion. BONDS OR NOTES -- Variable Rate Obligations … a provision to increase the interest rate due to change in law) LOCAL FINANCE LAW, §54.90: Variable rate bonds or notes …
https://www.osc.ny.gov/legal-opinions/opinion-93-8