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Opinion 96-9
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to salary increase pursuant to … a signing incentive paid to each lieutenant in the village police department must be calculated as part of the base …
https://www.osc.ny.gov/legal-opinions/opinion-96-9State Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of … Industrial Hemp (Follow-Up) (2021-F-9) A report covering the period April 1, 2016, through May 31, 2019, found that while the department’s industrial hemp program had expanded …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsOversight of Mental Health Education in Schools
… to ensure that school districts have the necessary mental health education in place as required by law. We also sought to determine what mental health services are available at the school districts. Our … and parents. Children already coping with mental health conditions have been especially vulnerable to the …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsState Comptroller DiNapoli Releases Audits
… following audits have been issued. New York State Dental Insurance Program – EmblemHealth Plan, Inc. – Overpayments for Services Requiring Coordination of Benefits (2022-S-27) … Year ended March 31, 2023 totaled $25.5 million. New York Racing Association – Purchasing and Procurement Practices …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsNew York City Bike Share Program – Oversight of Revenue Collection and Monitoring
… (DOT) collects selected revenues from the New York City Bike Share program as required by the terms of the agreement. … About the Program In 2013, DOT launched the New York City Bike Share program, which is part of a public-private … of this report, this program is referred to as Citi Bike. The program is operated by the vendor, and DOT is …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/new-york-city-bike-share-program-oversight-revenue-collection-and-monitoringImproper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Follow-Up)
… and the Plan was not “at risk” for the provision of medical services during any portion of the payment period. We … and the Plans were not “at risk” (did not pay for medical services) during the disenrollment periods. By the … and assess the impact of paying the cost of Plans’ medical expenses rather than paying capitation amounts during …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-payments-recipients-no-longer-enrolled-managed-long-term-care-partial-capitationLegal Aid Society
… whether payments Unified Courts System (Courts) made to Legal Aid Society of New York City (Legal Aid) from April 1, 2012 through March 31, 2013 were … 31, 2014, Courts entered into a $236,512,842 contract with Legal Aid. Legal Aid is comprised of a Civil Practice, a …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyDiNapoli: Oil Spill Fund Reaches New Agreements With St. Lawrence County
… remediation must occur. "By working hand-in-hand with local government officials, my office can help turn … in places like Massena and DeKalb. The environmental and financial benefits of these agreements continue to pay … or refuse to clean up or pay. The OAG subsequently assists in recovering costs expended from the Oil Spill Fund …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-oil-spill-fund-reaches-new-agreements-st-lawrence-countyVillage of Penn Yan – Procurement (2024M-152)
… – pdf] Audit Objective Determine whether Village of Penn Yan (Village) officials ensured Water Treatment Plant … Determine whether Village of Penn Yan Village officials ensured Water Treatment Plant WTP …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Street Construction-Related Permits (Follow-Up)
… nine recommendations included in our initial audit report, Street Construction-Related Permits (Report 2020-N-6 ). About … roadway construction permits that cover activities such as street openings, sidewalk construction, and installation of canopies over sidewalks. Street opening permits are required for excavations or other …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followOversight of Pupil Transportation Services (Follow-Up)
… completed the Department-established School Bus Driver Safety Training Program and to make an annual report … requirements, the Department administers the School Bus Driver Safety Training Program, through which 1,400 school bus driver instructors provide school bus drivers, monitors, and …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followOpinion 88-28
… that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for designation in towns) LOCAL LAWS -- Official newspaper (designation by town) GENERAL CONSTRUCTION LAW, … LAW, §70-a; TOWN LAW, §64(11): A publication must be a "newspaper" as defined in General Construction Law, §60 and …
https://www.osc.ny.gov/legal-opinions/opinion-88-28Opinion 90-56
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Military … paid leave beyond statutory maximum period) CONSTITUTIONAL LAW -- Gifts and Loans (authority to provide paid leaves of … a school district may elect to provide its employees who are engaged in the performance of ordered military duty …
https://www.osc.ny.gov/legal-opinions/opinion-90-56Payroll Improvement Project Bulletin No. PIP-007
… Change Management team through the Payroll Improvement Project mailbox. Reference Bulletin PIP-007 in the Subject … Payroll Improvement Project Bulletin No PIP007 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-007-direct-deposit-record-changes-requiring-modificationsPreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… The New York State Health Insurance Program (NYSHIP), administered by the State … Service), is one of the nation’s largest public sector health insurance programs. NYSHIP covers over 1.2 million … The New York State Health Insurance Program administered by the State Department …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programVI.1.A Budgetary Chartstrings – VI. Budgets
… three unique leading characters, followed by a numeric range from 0000 to 9999 for its use. The first 200 codes in the range are reserved for “budgetary only” values. The … the complete list of Budget Reference codes in the SFS. Effective October 1, 2015, the format of the Budget Reference …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… also saves time and energy for procurement staff. The cost of this convenience is the heightened risk of inappropriate spending, such as wasteful or personal … Issue cards in the names of the employees for better accountability. Perform periodic analysis of the card’s …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudComptroller DiNapoli Releases Municipal Audits
… also found the county is not monitoring or enforcing its USB removable media policy. Town of Charlton – Internal … the board attempted to improve the segregation of duties over water billings and collections. Although there was an … The Industrial Development Agency was effective in its efforts to promote, develop, and assist in economic …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1About Benefit Reductions
… with a reduced benefit, the reduction is permanent — it does not end when you turn 62 (63 for Employees’ Retirement …
https://www.osc.ny.gov/retirement/members/about-benefit-reductionsViewing Your GASB Report – Governmental Accounting Standards Board
… to comply with Statement No. 68 . Sign in to Retirement Online. From Account Homepage, click Access Billing Dashboard … No 68 employers can view their GASB report in Retirement Online …
https://www.osc.ny.gov/retirement/employers/gasb/viewing-your-gasb-report