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Opinion 96-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … change would coincide with the timing of the receipt of taxes levied for fire district purposes. Town Law, §181 …
https://www.osc.ny.gov/legal-opinions/opinion-96-12XIV.13.B Error Identification and Resolution – XIV. Special Procedures
… for these entries to be posted immediately because a payment has gone to the vendor for the interest but no appropriation has been charged. Prompt payment interest errors typically result from: Lack of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13b-error-identification-and-resolutionOversight of Sidewalk Sheds (Follow-Up)
… of the 15 recommendations included in our initial audit report, Oversight of Sidewalk Sheds (Report 2019-N-9 ). About … New York City Department of Buildings (DOB) is responsible for regulating the safe and lawful use of more than 1 million …
https://www.osc.ny.gov/state-agencies/audits/2023/07/06/oversight-sidewalk-sheds-followCompliance With the Clery Act
… 29 State-operated colleges accurately reported crime statistics and published other relevant security and … SUNY, the largest public university system in the United States, consists of 29 State-operated colleges, 30 community …
https://www.osc.ny.gov/state-agencies/audits/2014/08/22/compliance-clery-actComptroller DiNapoli Releases Municipal Audits
… , Town of Groveland , Town of Hammond , Town of Milton and a comprehensive audit of road infrastructure needs in … towns. “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsPublic Authorities – 2023 Financial Condition Report
… that provide services to the public as well as to the State and local governments. New Yorkers pay for public authorities in a variety of ways including service charges, tolls, fees, and in some … and have not been verified by the Office of the State Comptroller. As required by Public Authorities Law, certain …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-authoritiesNew York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan
… insurance programs. NYSHIP covers over 1.2 million active and retired State, participating local government, and school district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/new-york-state-health-insurance-program-incorrect-payments-cvs-caremark-medicare-rx-drugCity of Lockport – Budget Review (B22-1-8)
… accumulated deficits in the City’s general, water, sewer and refuse funds as of December 31, 2013. The Act requires … State Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … for matters described below, the significant revenue and expenditure projections in the proposed budget appear …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8NYSLRS Announces Employer Contribution Rates for 2024-25
… contribution rates for the New York State and Local Retirement System (NYSLRS) for State Fiscal Year (SFY) … increase from 13.1% to 15.2% of payroll for the Employees’ Retirement System (ERS) and from 27.8% to 31.2% of payroll …
https://www.osc.ny.gov/press/releases/2023/08/nyslrs-announces-employer-contribution-rates-2024-25DiNapoli: Nearly 14% of New Yorkers Live in Poverty; Surpasses National Average for Eight Straight Years
… Almost 2.7 million New Yorkers, or 13.9% of the state’s population, lived in poverty in 2021, compared to … in some cities. In Syracuse, Rochester, and Buffalo one out of every four people were living in poverty, and one in … for different sized families. Income is defined before taxes, not including non-cash benefits such as Medicaid or …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nearly-14-percent-of-new-yorkers-live-poverty-surpasses-national-average-eight-straight-yearsSelected Aspects of Incident Intake and Investigation
… a hotline, establish a database of reported allegations and a Staff Exclusion List, and ensure that all allegations are investigated fully and timely and are referred to law enforcement when …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… the New York City Administration for Children’s Services and the New York City Department of Youth and Community … into law in New York State. It became effective in 2010, making New York the first state in the nation to recognize … and distribute these funds in NYC, and until 2020 provided some of the funds to the NYC Department of Youth and …
https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-yorkNew York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… income, which is comprised of wages, income earned by business owners or members of a partnership (“proprietors’ …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021DiNapoli: Identity Theft Cases Surged in New York in 2020
… Identity thefts in New York surged during the pandemic with more than 67,000 complaints filed statewide in 2020, which was 85 percent more than the previous year and … (315) and Rochester (303) metropolitan areas. “In the midst of the stresses caused by the pandemic, many New …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020DiNapoli Report Highlights Local Government Reliance on Federal Aid
… the impact of federal aid on New York's municipalities and school districts. In 2015, local governments and school districts outside New York City received $4.7 billion … data on each county, city, town, village and school district for 2015 is available through a new, interactive …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidState Agencies Bulletin No. 1711
… who received a Form W-2 Wage and Tax Statement for calendar year 2018 Background According to IRS Publication 15 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1711-form-w-2-wage-and-tax-statement-calendar-year-2018CUNY Bulletin No. CU-566
… 580 CUNY Medicare Deficiency Flat Rate 581 CUNY Social Security Deficiency Flat Rate 582 CUNY SS/Med Deficiency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-566-cuny-rate-increases-high-pressure-plant-tenderMore About This Retirement Plan – Special 20- and 25-Year Plans
… as enacted by the New York State Legislature. If you joined PFRS July 1, 2009, through January 8, 2010, you may not be covered by the benefits described in this publication, even if your employer has adopted and you have elected one of these special plans. NYSLRS is …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planJCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual
… ineligible employee bonuses, and compensation from a prior year; and $63,977 in other than personal service costs that …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jcc-mid-westchester-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1074
… Purpose To inform agencies of changes to the display name of the SFS Alternate ID field introduced in Payroll Bulletin 1052 and the addition of the field to the Payroll Master File Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1074-new-york-state-employee-identifier-nys-emplid