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Opinion 89-22
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Traffic Signals … also has a responsibility to continually review the plan in light of its actual operation. A town has no similar duty … "non-delegable" duty to maintain its roads and highways in a reasonably safe condition (see Kiernan v Thompson , 73 …
https://www.osc.ny.gov/legal-opinions/opinion-89-22Opinion 97-23
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Ambulance Corps (simultaneous membership in fire company) FIRE COMPANY -- Membership (simultaneous membership in ambulance corps) VOLUNTEER FIREFIGHTERS -- Eligibility …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Comptroller DiNapoli Visits Holocaust Memorial and Tolerance Center
… what happened to synagogues in Germany during the events of Kristallnacht (“The Night of the Broken Glass”) to the Center’s library. The book, titled “Pogrom Night 1938,” was presented on behalf of Malcolm Hoenlein, executive vice president of the …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-visits-holocaust-memorial-and-tolerance-centerDiNapoli: Federal Aid, Increasing Tax Revenues and Savings Boost New York City's Surplus
… New York City is expecting to generate a surplus of $3.7 billion in … today by State Comptroller Thomas P. DiNapoli on the city’s February financial plan. The surplus could reach at least …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-federal-aid-increasing-tax-revenues-and-savings-boost-new-york-citys-surplusXI.14 Overview – XI. Procurement and Contract Management
… 4-C including requirements for requesting exemptions from the advertisement of procurement opportunities, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14-overviewKids Unlimited, PT, OT & SLP, PLLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Kids Unlimited, … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/kids-unlimited-pt-ot-slp-pllc-compliance-reimbursable-cost-manualLife Skills Home Training Tutorial Program for Preschoolers, Inc. – Compliance With the Reimbursable Cost Manual
… preschool cost-based programs. Life Skills also operated two other SED-approved preschool special education programs …
https://www.osc.ny.gov/state-agencies/audits/2021/12/17/life-skills-home-training-tutorial-program-preschoolers-inc-compliance-reimbursable-costUnified Court System Bulletin No. UCS-168
… Purpose To notify agencies of the new voluntary group term life insurance (Code 546) available … cancellations, and/or changes in a bi-weekly file. Agency update access is not available for this deduction. Agency … ; or contact Best Interest Partners, LLC, a Division of AXA Advisors, at (732) 292-3372. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-168-new-deduction-code-546-axa-equitable-life-0Accounts Payable Advisory No. 49
… (GFO) are either new or were updated to reflect changes in the Statewide Financial System (SFS) effective April 1, … applicable, the Discount Due field. The default Basis Date for vendors classified as “procurement suppliers” is the … define the Invoice Received Date and how it is calculated in the SFS. XII.5.F.3 Adjusting the MIR Date New section to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentState Agencies Bulletin No. 1443
… advice (stub) reducing Social Security and Medicare taxable wages. An informational advice (stub) reducing Federal taxable wages as well as Federal taxes owed. Any Federal … advice (stub) reducing State and Local, if applicable, taxable wages. Any State and Local taxes to be refunded to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1443-end-year-refund-social-security-and-medicare-taxes-withheld-whileSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… consists of five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $189,933 for the 2012 fiscal year. Key Findings The Board needs to …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … monthly and follow up on any differences. … The purpose of our audit was to determine whether District controls are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mJericho Fire District – Professional Services (2012M-236)
… of professional services for the period January 1, 2011 to July 31, 2012. Background The Jericho Fire … May 2007, states that the trainer is to be paid $40 per hour, during our audit period he was paid $50 per hour for … of professional services for the period January 1 2011 to July 31 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… Purpose of Audit The purpose of our audit was to determine if the Board properly developed … The Grahamsville Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background … The District’s general fund budget totaled $49,050 for the 2013 fiscal year. Key Findings The Board generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… whether District controls are adequate to ensure that financial activity is properly recorded and reported and that … also has not ensured that procedures are in place for financial recording and reporting. As a result, although the … Reconcile the District’s accounting records to the bank statements on a monthly basis, and follow up on any …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… 2013. Background The Carthage-Wilna Fire District, located in Jefferson County, is a district corporation of the State, … the Board, the annual financial report is filed with OSC in a timely manner, and the Secretary-Treasurer’s records are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsExamination of Penalties and Interest Payments
… Purpose The objective of our examination was to determine the extent to which NYSIF was penalized by the Workers’ Compensation … Law (Law) authorizes medical providers and injured workers to report late medical and compensation payments to the WCB …
https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-paymentsUnited HealthCare – Empire Plan Drug Rebate Revenue
… and pass 100 percent of the value of the agreements on to the prescription drug program. For the audit period, …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueReal Property Dispositions
… our review.) We found that the Port Authority was not in compliance with one or more provisions of the AI for all the seven properties. The degree of non-compliance with the AI varied from property to property. For … B of the report details the various instances of non-compliance with the AI’s ten primary administrative …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositions