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Opinion 88-73
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Reserve Fund … MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for improvement district) GENERAL MUNICIPAL LAW, … reserve fund for improvement district purposes. This is in reply to your letter asking whether a town of the second …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 88-69
… This opinion represents the views of the Office of the State Comptroller at the time it was …
https://www.osc.ny.gov/legal-opinions/opinion-88-69DiNapoli Criticizes Ill-Conceived Presidential Executive Order
… today's policy actions undercut our nation's ability to live up to its obligations under the agreement. Such …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderComptroller DiNapoli Releases School Audits
… Although the district appropriated fund balance each year, the adopted budgets actually produced operating …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Medicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage
… Essential Plan eligibility and enrollment rules can result in Department-authorized periods of overlapping insurance … Key Findings Medicaid improperly paid $93.7 million in claims during periods of overlapping Medicaid and … $69 million for health care services fully covered by the Essential Plan; Up to $14.1 million for health care …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-andCity of Mount Vernon – Budget Review (B21-6-3)
… Appropriations for overtime, health insurance, retirement, contingencies, separation payments, contractual … short of estimates. Monitor overtime, health insurance and employee separations closely throughout the fiscal year and … appropriations are sufficient. Determine how the excess retirement liability should be covered and make any needed …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Division of Housing and Community Renewal Bulletin No. DH-32
… provides for an increase in the five (5) and ten (10) year Longevity payments for employees in graded and NS … to the following amounts: 4/5/07 (Administration) 5 Year $950.00 10 Year $1,900.00 April 1, 2007 Retroactive Overtime Meals …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-32-april-1-2007-and-april-1-2008-salary-and-otherState Agencies Bulletin No. 1133
… that are subject to withholding, even if no amount is deducted and withheld from the payment because of a Treaty … information which will appear on the Form 1042-S Statement is described below: Box 1 Income Code The two digit code … this box identifies the type of income received. This code is populated on the employee 1042 Tax Balances page. Box 2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1133-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1058
… that are subject to withholding, even if no amount is deducted and withheld from the payment because of a treaty … information which will appear on the Form 1042-S Statement is described below: Box 1 Income Code The two digit code … this box identifies the type of income received. This code is populated on the employee 1042 tax balance page. Box 2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1058-form-1042-s-foreign-persons-us-source-income-subject-withholdingSelected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… Objective To determine whether the New York City Department of Finance (DOF) identifies and collects …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsOversight of Chemical Dependence Residential Services
… the disaster emergency period. For a judgmental sample of 25 Programs, we determined 10 (40%) did not receive any type … recertification period. For this same judgmental sample of 25 Programs, OASAS had identified a total of 243 regulatory …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesTown of Green Island – Justice Court Operations (2016M-349)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for … January 1, 2015 through June 30, 2016. Background The Town of Green Island is located in Albany County and has …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/12/16/town-green-island-justice-court-operations-2016m-349City of Poughkeepsie – Audit Follow-Up (2013M-30-F)
… was to assess the City’s progress, as of January 26, 2015, in implementing our recommendations in the audit report released in May 2013. Background The City of Poughkeepsie is located …
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-fPoland Central School District – Procurement (2015M-355)
… Background The Poland Central School District is located in the Towns of Newport, Norway, Ohio, Russia, Salisbury and Webb in Herkimer County. The District, which operates two schools with approximately 600 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/poland-central-school-district-procurement-2015m-355Briarcliff Manor Union Free School District – Budgeting Practices (2014M-313)
… The Briarcliff Manor Union Free School District is located in the Village of Briarcliff Manor in Westchester County. The District, which is governed by an elected five-member Board of Education, operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/02/briarcliff-manor-union-free-school-district-budgeting-practices-2014m-313Town of Seneca Falls – Procurement Audit Follow Up (2018M-143-F)
… of Seneca Fall’s (Town) progress, as of September 2022, in implementing our recommendations in the audit report released in September 2019. Background … a population of approximately 9,000. The Town is governed by an elected Town Board composed of a Town Supervisor and …
https://www.osc.ny.gov/local-government/audits/town/2023/03/03/town-seneca-falls-procurement-audit-follow-2018m-143-fCUNY Bulletin No. CU-688
… dues increase. Affected Employees Employees represented by the Service Employees International Union (SEIU), Local 246, in the skilled trade titles of Auto Mechanic and Machinist in Bargaining Unit T1 are affected. Effective Dates Changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-688-service-employees-international-union-seiu-local-246-duesCost-Saving Ideas: Managing Workers' Compensation Costs
… You must provide your employees workers’ compensation coverage as a mandatory … Workers' Compensation Law Seek Competition Review vendor and self-insured options and costs at regular intervals. If your experience rating and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsCUNY Bulletin No. CU-331
… Purpose To explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings. Affected Employees CUNY employees … Increases To ensure all Job Action requests are submitted for each employee, the agency should submit requests in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-331-retroactive-rate-increases-steamfitters-and-steamfitterDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… not be limited to): The use of enhanced data analytics, as described in this report, to identify depreciation …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses