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Long Beach City School District – Financial Management (2023M-147)
… 4 percent limit in three of the four years reviewed by as much as 5 percentage points. Transferred a total of … this was not clearly stated in annual budget documents for voter approval. Prior to the non-transparent and unbudgeted … the surplus fund balance exceeded the statutory limit by as much as 9 percentage points. Overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Medicaid Drug Rebate Program Under Managed Care (Follow-Up)
… Medicaid managed care organizations (MCOs), including both pharmacy and physician-administered drugs. We issued our …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-drug-rebate-program-under-managed-care-followTuition Assistance Program – LIM College
… Purpose To determine whether LIM College officials complied with the Education Law and the … are responsible for certifying student eligibility. LIM College (LIM) was founded in 1939, and was originally known … of the Tuition Assistance Program at LaGuardia Community College (2013-T-4) Higher Education Services …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/tuition-assistance-program-lim-collegeTuition Assistance Program – Wagner College
… College (Wagner) is a four-year private college located on Staten Island. It offers programs in the arts, business, nursing, …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-wagner-collegeUnited HealthCare – Overpayments for Services Provided by Dr. John Gomes
… Purpose To determine whether the practice of Dr. John Gomes routinely waived Empire Plan members’ … City, an obstetrics and gynecology practice operated by Dr. John Gomes, located on Franklin Avenue in Garden City, New York. With respect to the Empire Plan, Dr. Gomes’ practice is a non-participating provider. During …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-dr-john-gomesState Agencies Bulletin No. 783
… bargaining units (BU 06, 18, 46, 66) was established. Per Civil Service Attendance and Leave Manual, Policy Bulletin … and must be placed on Short or Long Term Disability per Civil Service Attendance and Leave Manual, Policy Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/783-new-workers-compensation-actionreason-code-management-confidentialState Agencies Bulletin No. 1051
… or by the Governor for military service related to the war on terror. The MOU’s also call for a recalculation of Military Stipends on 1/01/11. For information regarding Military Leave benefits … of Military Stipends OSC will review all employees who are on Military Stipend on 1/01/11, with or without pay, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1051-extension-military-and-training-leave-benefits-and-stipendsState Agencies Bulletin No. 2383
… for processing payroll deductions for the SEFA Campaign and explain SEFA Continuous Giving Affected Employees: All … continuous giving. This is an effort to promote efficiency and reduce the costs of payroll processing on a statewide … Campaign (FCC) Code, which appears on the SEFA Pledge and Payroll Deduction Authorization card, must be used as the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2383-state-employees-federated-appeal-sefa-campaignSUNY Bulletin No. SU-381
… agencies for processing the Academic Year 2023, 2024 and 2025 Stipend Increases. Affected Employees: Employees in GSEU … are affected. Background: Per Chapter 181 of the Laws of 2025, which implemented the 2023-2026 Agreement between the … stipend of three percent (3.00%) for the 2023-2024, 2024-2025 and 2025-2026 academic years. Effective Dates: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-381-academic-years-2023-2025-retroactive-stipend-increaseOpinion 94-18
… ask whether it is necessary for the members of a village volunteer fire department to form a not-for-profit … provided by special act of the State Legislature. A volunteer firefighters' benevolent association may be … association, individual or undertaking. Since an exempt volunteer firefighters' benevolent association is a private …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Pipeline Safety Oversight
… incidents involved evacuations, road closures, a business closure, and other situations that left businesses and …
https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversightCapital Planning
… counties in New York State. NFTA businesses include a bus, light rail, and paratransit system and two international … buses and light rail cars; light rail stations and bus shelters; NFTA’s radio and train control systems; its …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningCUNY Bulletin No. CU-839
… for processing the CUNY 2025 rate increases for Plumber and Thermostat Titles. Affected Employees: CUNY employees in Plumber and Thermostat titles are affected. Background: A … provides for a 2025 rate increase for employees in Plumber and Thermostat Titles. Effective Dates: The 2025 rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-839-cuny-2025-rate-increases-plumber-and-thermostat-titlesOpinion 2003-2
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … VILLAGE LAW §§17-1704, 22-2210; TOWN LAW §§189-a, 189-e: A coterminous town/village that operates principally as a … village (see Village Law §17-1700, as amended by L 1977 ch 960). Section 17-1703-a(1) of the Village Law provides …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Opinion 2003-5
… of the deceased member's final salary, payable for each child of such member under eighteen on the date of the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 90-48
… ( Abco Bus v Macchiarola , 52 NY2d 938, 437 NYS2d 967, cert den 454 US 822, 70 L ed 2d 94, 102 S Ct 107), and that a …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Opinion 90-17
… legislature, any moneys remaining after all the bonded and other indebtedness of a dissolved fire district has been … fire district pursuant to section 185, the fire apparatus and equipment of the district shall be transferred, without … surplus moneys of the fire district may be used to repair and replace the apparatus and equipment transferred to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-17State Agencies Bulletin No. 2346
… Purpose: The purpose of this bulletin is to inform agencies that position pools and/or chartfield … Affected Employees: All agencies with appropriations due to lapse on June 30, 2025 are affected. Background: Appropriations allocated to certain chartfield strings will be lapsing on the above …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2346-updating-payserv-chartfield-strings-june-lapsing-eventsOpinion 2004-9
… programs pursuant to agreements under Public Health Law) GENERAL MUNICIPAL LAW §103(8); PUBLIC HEALTH LAW §2803-a: Purchases by a county on behalf of a "municipal … competitive bidding requirements under General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Opinion 2005-5
… to increase in compensation when employer contribution to retirement system for the next subordinate officer is … to the New York State and Local Police and Fire Retirement System for the plan of which the next subordinate … plans in the New York State and Local Police and Fire Retirement System (the “Retirement System”) under the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5