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County Medicaid Costs
… Across the State, growing Medicaid costs continue to place significant pressure on local fiscal conditions. … already seeking or receiving State legislative approval to increase their sales tax rates to 4 percent or more, and some dangerously close to …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsComptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former City of Rensselaer Department of Public Works Commissioner on Felony Charges For Stealing Scrap Metal Proceeds
… State Comptroller Thomas P. DiNapoli and Attorney General … with two DPW employees to divert $46,000 from the city by pocketing the cash from scrap metals acquired as part of … paid out in cash. In doing so, he could pocket some extra money without the bulk metal even appearing to have been …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-city-rensselaer-department-publicOversight of Pupil Transportation Services
To determine whether the State Education Department is monitoring school districts compliance with safety training requirements for school bus personnel and instructors
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesState Agencies Bulletin No. 1859
… The purpose of this bulletin is to notify agencies of the 2020 Year End processing schedule for AC-230s (Report of … AC-230 processing and ensure accuracy of W-2 reporting for 2020, agencies must submit AC-230s to OSC in accordance with … Processing Dates Paychecks issued prior to September 24, 2020 are due immediately. Pay Checks Issued On Must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1859-schedule-submitting-2020-year-end-returned-checksOpinion 94-2
… 80-23, 89 and 3 Opns St Comp, 1947, p 551 are superseded to the extent inconsistent. You ask whether a city may adopt … in this chapter, local authorities shall have no power to pass, enforce or maintain any ordinance, rule or … of a motor vehicle, or from any operator or chauffeur to whom this chapter is applicable, any tax, fee, license or …
https://www.osc.ny.gov/legal-opinions/opinion-94-2Opinion 99-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … bear a reasonable relationship to average costs incurred by the local government (see, e.g., Jewish Reconstructionist … that determination should be made, in the first instance, by the local government. In making its determination here, we …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Opinion 99-11
… CONSTITUTIONAL LAW -- Gifts and Loans (authority to provide framed bond as token of appreciation to retiring employee) MUNICIPAL FUNDS -- Appropriations and … PUBLIC OFFICERS AND EMPLOYEES -- Award Program (authority to provide framed bond as token of appreciation to retiring …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 93-3
… A fire district is not required to advertise for sealed bids to contract for the services of physicians to give … a fire district is required to advertise for sealed bids to engage the services of physicians to give physicals … responsible bidder. Therefore, it would be an unreasonable construction of the bidding statute to apply it to these …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Opinion 90-18
… it has been held that services of a professional licensed pharmacist in supplying unit dosage medication services to a … of drugs in bulk from the acquisition of services of a pharmacist). We also note that the application of competitive …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Opinion 88-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of Facilities (procedure for acquisition of real property by district governed by separate board) IMPROVEMENT DISTRICTS -- Property …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Capital Asset Management
… Objectives To determine whether the Office of General Services is … overseeing selected State agencies and related entities to ensure that they have proper inventory controls in place …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… Housing Programs and the COVID Rent Relief Program ( 2022-S-28 ). About the Program HCR is the State’s affordable housing agency, with a mission to build, … the cost of security deposits for tenants entering into new lease agreements. SDA was a temporary initiative started …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingOvertime Limits – Enhanced Reporting
… limits differ for the Employees’ Retirement System (ERS) and the Police and Fire Retirement System (PFRS). ERS … of each calendar year, reset your employees' overtime earnings to $0.00 in your payroll system and begin tracking … is not in effect yet. Report overtime above and below the limit using the appropriate earnings code (please note, the …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-limitsControls Over the Empire State Supportive Housing Initiative
… the providers to maintain confidential and comprehensive case files that document and demonstrate service provision … conditions at some housing units, and inadequate case management for support services. Of a sample of 81 … address each resident’s needs and goals. Eight residents’ case files (10%) were lacking evidence of adequate case …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/controls-over-empire-state-supportive-housing-initiativeHousing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… from April 2019 through June 2024. About the Program HTFC, a component of Homes and Community Renewal, administers RRAP … 515 Program regulations through triennial supervisory reviews. These reviews include interviews with project staff, reviews of …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programOtisco Fire District – Financial Activities (2025M-42)
… to the Board? Audit Period January 1, 2023 – February 4, 2025 Understanding the Program The Board is responsible for …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Contact Us
… Office of Unclaimed Funds 110 State St. Albany, New York 12236 Fax (518) 270-2222 … When contacting us please …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-usOther Bulletin No. 31
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-31-april-2016-state-university-construction-fund-scfOpinion 88-35
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Law, §103 provides that, except as otherwise provided by the State Legislature, all purchase contracts involving an … advertisement. In addition to the exceptions provided by the State Legislature (see, e.g., General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Opinion 90-19
… which are pertinent to the issues raised by your inquiry. Article 10 of the Village Law (§10-1000 et seq .) governs the … for the purpose of applying the provisions of Article 10. Under section 10-1008 of the Village Law, the … Comp No. 87-66, p 100; 1981 Opns St Comp No. 81-53, p 55). Article 10 provides for the administration of the village …
https://www.osc.ny.gov/legal-opinions/opinion-90-19