Search
Opinion 2000-11
… (of deputy highway superintendent appointed by town board) SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (removal of deputy appointed by town board) TOWN BOARD -- Powers and Duties (removal of deputy appointed by … a deputy town highway superintendent appointed by a town board serves at the pleasure of the highway superintendent or …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Full- and Part-Time Service Credit – Regional State Park Police Plan
… the day you begin employment with a participating employer and work on a full-time, continuous basis, we calculate your … employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is credited as the lesser … hourly minimum wage × 2,000) Employers report days worked and salary to us. …
https://www.osc.ny.gov/retirement/publications/1867/full-and-part-time-service-creditFull- and Part-Time Service Credit – En-Con Police Officers Plan
… the day you begin employment with a participating employer and work on a full-time, continuous basis, we calculate your … employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is credited as the lesser … hourly minimum wage × 2,000) Employers report days worked and salary to us. …
https://www.osc.ny.gov/retirement/publications/1822/full-and-part-time-service-creditFull- and Part-Time Service Credit – State University Police Plan
… the day you begin employment with a participating employer and work on a full-time, continuous basis, we calculate your … employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is credited as the lesser … hourly minimum wage × 2,000) Employers report days worked and earnings to us. …
https://www.osc.ny.gov/retirement/publications/1823/full-and-part-time-service-creditState Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued: City University of New York: Lehman College, Controls Over Bank Accounts … New York State Comptroller Thomas P DiNapoli announced today the following audits and examinations have been issued …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-state-auditsProperty Tax Credits
… of our examination was to determine whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the Department … of our examination was to determine whether Property Tax Freeze Property Tax Relief and STAR credits processed by the Department …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsSelected Payments for Special Items Made to Stony Brook University Hospital from January 1, 2011 through March 31, 2011
… payments to State University of New York's Stony Brook University Hospital (Stony Brook) for special items were made according to the provisions of the agreement between Empire and Stony Brook. Background The New York State Health Insurance Program … Empires payments to State University of New Yorks Stony Brook University Hospital Stony Brook for special it …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-stony-brook-university-hospital-january-1-2011-throughSelected Payments for Special Items Made to Arden Hill Hospital From January 1, 2011 Through March 31, 2011
… special items were made according to the provisions of the ag …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-arden-hill-hospital-january-1-2011-through-march-31Selected Payments for Special Items Made to St. Luke's Cornwall Hospital from January 1, 2011 through March 31, 2011
… BlueCross BlueShield's (Empire's) payments to St. Luke's Cornwall Hospital (St. Luke's) for special items were made … if BlueCross BlueShields Empires payments to St Lukes Cornwall Hospital St Lukes for special items were made …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-lukes-cornwall-hospital-january-1-2011-throughSelected Payments for Special Items Made to Mount Sinai Hospital from January 1, 2011 through March 31, 2011
… determine if BlueCross BlueShield's (Empire's) payments to Mount Sinai Hospital (Mount Sinai) for special items were made according to the provisions of the agreement between Empire and Mount Sinai. Background The New York State Health Insurance …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mount-sinai-hospital-january-1-2011-through-march-31Selected Payments for Special Items Made to St. Peter's Hospital from January 1, 2011 through March 31, 2011
… BlueCross BlueShield's (Empire's) payments to St. Peter's Hospital (St. Peter's) for special items were made according … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they … if BlueCross BlueShields Empires payments to St Peters Hospital St Peters for special items were made according to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-peters-hospital-january-1-2011-through-march-31Town of Java – Tax Collection Remittance (P1-24-21)
… – pdf] Audit Objective Determine whether the Town of Java (Town) Tax Collector remitted all collections as … month. The Tax Collector is a separately elected official of the Town and is not governed by the Supervisor. By … Determine whether the Town of Java Town Tax Collector remitted all collections as …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… July 31, 2015. Background The Town of Rochester is located in Ulster County. The Town, which has approximately 7,300 … Employees did not always use the time clock to clock in and the Superintendent was unable to provide examiners … overtime pay report to work and document their presence on their timecards. …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… and procedures establishing a framework for an effective system of internal controls. Ensure that the incompatible …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Opinion 95-32
… procedures for securing deposits and investments of public funds by local governments, including fire districts. All public deposits in excess of the amount insured under the … 3 of section 10. The permissible methods of securing public deposits specified by subdivision 3 include a pledge …
https://www.osc.ny.gov/legal-opinions/opinion-95-32State Comptroller DiNapoli Releases Audits
… Education Audit Initiative) – Charles R. Drew Early Childhood Center, Inc.: Compliance With the Reimbursable Cost Manual (2024-S-19) The Charles R. Drew Early Childhood Center, Inc. (Charles R. Drew) is a New York …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School District Audits
… which allowed them to potentially control all phases of financial transactions. Officials paid BOCES $539,644 for … for services. As a result, the roles and responsibilities of each party may not be understood by all parties resulting … the district’s reported surplus fund balance as of June 30, 2021 was 10%, exceeding the statutory limit of …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsOpinion 91-43
… asked us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You suggest that the two are … other than the town clerk. We did not suggest in 34 Opns St Comp, 1978, p 6, supra , however, that the statutory …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Cairo – Fuel Management (Greene County) Auditors found that 87 percent of fuel usage … awareness training. Town of Moriah – Cash Management (Essex County) The board did not develop and manage a …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-0State Health Department Should Improve Enforcement of Nursing Home Violations
… of one week’s revenue derived from one nursing home bed. Senator Kemp Hannon, chair of the Senate Health … use of psychotropic drugs, high levels of serious bed sores, and inadequate staffing. Our frail elderly deserve …
https://www.osc.ny.gov/press/releases/2016/02/state-health-department-should-improve-enforcement-nursing-home-violations