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Adult-Use Cannabis (AUC)
… The Marihuana Regulation and Taxation Act (MRTA) was signed … for making AUC tax revenue payments to counties and NYC. We anticipate that most of the revenue associated with … AUC tax revenue based on a proportion of AUC product sales within the county. OSC is not responsible for …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucOpinion 2000-10
… This opinion represents the views of the Office of the State Comptroller at the time it was … in the opinion. MUNICIPAL FUNDS -- Mandatory Reserve Fund (need to establish when property sold was funded in part with … a county of its ownership interest in a civic center. Your letter indicates that the civic center was financed from …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10West Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… Adopt financial policies to assist in safeguarding Company assets, such as policies for cash receipts and disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mSelected Safety and Security Equipment at Subway Stations (Follow-Up)
… Staten Island, carrying an average of 5.4 million passengers per weekday. Transit’s Electronic Maintenance … includes Closed Circuit Television (CCTV), a TV system in which strategically placed cameras’ input is observed on monitors off site. As of May 16, 2019, Transit had installed 9,290 CCTV surveillance cameras, 1,712 …
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followMaintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… by Lake Grove and Mountain Lake to establish daily reimbursement rates for services provided to their respective … in inappropriate and/or unsupported costs claimed for reimbursement by these facilities. Such costs included … identified in our report and, as appropriate, revise the reimbursement rates for Lake Grove and Mountain Lake and seek …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residencePutnam County Industrial Development Agency – Management Practices (2013M-257)
… Development Agency’s (PCIDA) management practices for the period January 1, 2012 to May 3, 2013. Background The … Key Findings In 1996, the PCIDA Board established criteria for approving projects, and for evaluating and recapturing benefits from projects that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementAccidental Death Benefit – Police and Fire Plan
… can only be paid to the following family beneficiaries, in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in the event of his or her death, to minor children until the … or minor children, to a dependent parent for life. If all the beneficiaries listed above become ineligible for …
https://www.osc.ny.gov/retirement/publications/1512/accidental-death-benefitComptroller DiNapoli Releases Municipal Audits
… Town of Ripley and the Sauquoit Fire District No. 1 . “In today’s fiscal climate, budget transparency and … allowed the highway superintendent to use $6,000 in proceeds from the sale of town scrap metal to fund … between District 1 and District 2. If costs were allocated in accordance with regulations, District 1 would have had a …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0Accidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… accident not due to your own willful negligence, an accidental death benefit may be payable on your behalf. The Benefit The accidental death benefit is a lifetime pension if paid to a …
https://www.osc.ny.gov/retirement/publications/1511/accidental-death-benefitCity of Troy – Budget Review (B17-5-13)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2018 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13Village of Suffern – Budget Review (B18-6-4)
… agreements are settled. The tentative budget includes a tax levy of $11,016,788 which is $78,962 above the limit … should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy increase to no more than the tax levy limit as …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Caledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… vendor payments reviewed had deficiencies, including payment before the purchase order was approved and lack of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialCUNY Bulletin No. CU-336
… Purpose To inform CUNY payroll staff of new PayServ code to use when submitting a Managerial … is January 1 to May 15. OSC Actions OSC has created a new Time Entry earn code to improve the identification and … Office. … This bulletin informs CUNY payroll staff of new PayServ code to use when submitting a Managerial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-336-cuny-managerial-performance-based-bonusPawling Central School District – Selected Financial Activities (2012M-185)
… adequate oversight of the District’s capital projects and tax certiorari reserve funds. District officials overfunded … Further, the District paid approximately $579,300 in tax certiorari claims from July 1, 2009 through June 30, 2012 from the general fund instead of using the tax certiorari reserve. The District’s Audit Committee acted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Accidental Death Benefit – Career Plan
… can only be paid to the following family beneficiaries, in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in the event of his or her death, to minor children until the … or minor children, to a dependent parent for life. If all the beneficiaries listed above become ineligible for …
https://www.osc.ny.gov/retirement/publications/1642/accidental-death-benefitAccidental Death Benefit – New Career Plan
… can only be paid to the following family beneficiaries, in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in the event of his or her death, to minor children until the … or minor children, to a dependent parent for life. If all the beneficiaries listed above become ineligible for …
https://www.osc.ny.gov/retirement/publications/1515/accidental-death-benefitAccidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… can only be paid to the following family beneficiaries, in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in the event of his or her death, to minor children until the … or minor children, to a dependent parent for life. If all the beneficiaries listed above become ineligible for …
https://www.osc.ny.gov/retirement/publications/1513/accidental-death-benefitImproper Payments Related to the Medicare Buy-In Program (Follow-Up)
… the buy-in program, Medicaid pays the Medicare premiums and sometimes the deductibles and coinsurance of people who meet various eligibility … made by the New York City Human Resources Administration and the 57 other county departments of social services …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-followDepartment of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… Cattaraugus , Chemung , Fulton , Monroe , Schenectady and Tioga . Purpose of Audit The purpose of our audit was to … for providing temporary help to eligible individuals and families with social service and financial needs to assist them with leading safe, healthy …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1School of Professional Studies – Controls Over Bank Accounts
… To determine whether there was fraud, waste, or abuse in the use of funds held in its bank accounts. Background The City University of New … York School of Professional Studies (CUNY SPS) was founded in 2003 to meet the educational needs of working adults, …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accounts