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Opinion 93-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Apparatus and Equipment (procedures for sale of) REFERENDUM -- Mandatory (need for to sell fire truck in … a fire district is required to solicit bids for the sale of an unneeded pumper truck …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Capital Planning and Maintenance
… means, the Authority relies on federal, State, and other sources of funding. During each of the fiscal years 2012-13, … profitable asset, generating about $2.4 million in toll revenue annually. The Authority uses cash from the Bridge’s … for reconstruction and upgrades, based on its current revenue, it would be unable to afford enough bonding to …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceOpinion 92-44
… v McGuire , 100 Misc 2d 834, 420 NYS2d 248; 1991 Opns St Comp No. 91-25, p 73; 1984 Opns St Comp No. 84-4, p 4; 1979 Opns St Comp No. 79-266-A, p 48). In contrast, except when a …
https://www.osc.ny.gov/legal-opinions/opinion-92-44Medicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… Purpose To determine whether mainstream managed care organizations (MCOs) are submitting accurate … the administrative costs in determining mainstream managed care premium rates. Our audit covered the period January 1, … are economically disadvantaged and/or have special health care needs. For the State fiscal year ended March 31, 2015, …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumContract Participation of Minority- and Women-Owned Business Enterprises
… Purpose To determine whether Westchester County Health Care Corporation (WCHCC) established annual minority- and … mission of Westchester Medical Center is to serve as the regional health care referral center providing high-quality advanced health …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesOther Bulletin No. 11
… Purpose To explain OSC’s automatic processing of the 2010 salary increase Affected Employees SUNY Construction Fund … paychecks dated May 26, 2010. OSC will be processing the salary increase in paychecks dated May 26, 2010 … 5/26/10 (Administration) Contract Provision 2010 General Salary Increase The legislation provides for a 4% salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-11-2010-salary-increase-suny-construction-fund-employeesOpinion 91-35
… ranking subordinate who is a member of a negotiating unit, but not to the increase received by an immediate subordinate … equal to that given to the sergeant of the department, but less than the increase afforded the chief's immediate … ranking subordinates of the heads of the departments, but not the department heads themselves, it was felt that an …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 90-45
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … resolution must state that, for reasons of efficiency or economy, there is a need for standardization. The … why, as a matter of fact and not mere opinion, efficiency or economy will be served. This is in reply to your letter …
https://www.osc.ny.gov/legal-opinions/opinion-90-45DiNapoli: NYS Pension Fund Commits $1.3 Billion to Sustainable Investment Program
… The New York State Common Retirement Fund (Fund) committed $1.3 … portfolio to net zero greenhouse gas emissions by 2040 . New York State Common Retirement Fund The New York State Common Retirement Fund is one of the largest … The New York State Common Retirement Fund Fund committed $13 …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nys-pension-fund-commits-13-billion-sustainable-investment-programState Comptroller DiNapoli Releases School Audits
… being able to process paychecks, vendor payments, student grades or state aid claims. Silver Creek Central School …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Public Authority Debt Ballooned to $329 Billion
… an increase of 23% ($61.5 billion) since 2017, according to a report released today by State Comptroller Thomas P. … office issues this periodic report on public authorities to shine a light on their finances and operations. However, … have shown, New York’s public authorities must do more to improve their transparency and accountability to the …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-public-authority-debt-ballooned-329-billionOpinion 95-14
… FOREIGN FIRE INSURANCE TAXES -- Particular Uses (personal computer for fire department); (ceremony to dedicate fire … foreign fire insurance tax moneys to purchase a personal computer to be used for department purposes and to pay for a … fire insurance tax moneys to purchase a new personal computer to be used for various department purposes, and to …
https://www.osc.ny.gov/legal-opinions/opinion-95-14State Agencies Bulletin No. 286
… processing and taxation of educational assistance benefits for 2001 Affected Employees Employees who received a taxable … assistance benefits provided to State employees for undergraduate courses, up to a $5,250 limit during the … In general, educational assistance benefits provided for graduate courses are taxable, unless they can be excluded …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/286-educational-assistance-benefitsDiNapoli: New York City Budget Surplus on Pace to Grow Another $2.4 Billion from April Projections
… bargaining round. The city has budgeted $495 million by FY 2026 for the additional anticipated labor costs. The city’s … collectively could exceed $1.8 billion annually by FY 2026, on top of city-identified budget gaps. The city has …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-city-budget-surplus-pace-grow-another-24-billion-april-projectionsDiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… 20 school districts found they did not provide mental health training to all staff for the 2020-21 school year by … Eighteen of 20 districts (90%) either did not offer mental health training or provided training that lacked some or all … often the first to notice if a student is having mental health challenges, and they need effective training to help …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffDiNapoli: NYC Forecasts $965 Million Surplus Fueled by Federal Aid
… aid, and projects outyear gaps to drop by nearly a third from earlier estimates, according to a report released today … challenges and new spending obligations. Fixing the damage from COVID-19 will take time, and efforts to boost the … Outyear gaps, which averaged $4 billion annually from FY 2023 through FY 2025 in the adopted budget in June …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-nyc-forecasts-965-million-surplus-fueled-federal-aidDiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations
… The State Department of Health (DOH) has failed to hold accountable certain health care providers including … patient safety violations and use its power under the law to impose stronger fines. Additionally, DOH does not ensure amounts collected are directed to increase patient safety, as required, according to an …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-doh-needs-step-enforcement-patient-safety-violationsPayroll Improvement Project Bulletin No. PIP-018
… with a status “Elect”, and a contribution rate within the limit for the current plan year, are impacted: New York State … (ERS & PAF) Pensionable Earnings Tiers 1-4 Calendar Year IRS 401(a)(17) Limit V02 RTR Memo CompLmt ERSBT5 285,000.00 … Pensionable Earnings (No OT) Tier 5 Plan Year (4/1 - 3/31) IRS 401(a)(17) Limit V03 RTR Memo OT Lmt ERSBT5 20,763.51 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservNew York’s Economy and Finances in the COVID-19 Era (March 30, 2021)
… pandemic and the ensuing economic shutdown were swift and deep: employment in New York declined by nearly 2 million … pandemic and the ensuing economic shutdown were swift and deep employment in New York declined by nearly 2 million jobs …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-march-30-2021Comptroller DiNapoli Releases School District Audits
… the following school district audits have been issued. Brewster Central School District – Professional Services …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1