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North Amityville Fire Company – Audit Follow-Up (2022M-163-F)
… of our review was to assess the North Amityville Fire Company’s (Company) progress, as of June 2024, in implementing our … the audit report released in April 2023. Background The Company provides fire protection services within North … review was to assess the North Amityville Fire Companys Company progress as of June 2024 in implementing our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/06/20/north-amityville-fire-company-audit-follow-2022m-163-fState Agencies Bulletin No. 2259.1
… this bulletin is to provide agencies with information and new instructions for processing letters received for the … and the funds will be escheated and remitted to the New York State Office of Unclaimed Funds (OUF). Effective … this bulletin is to provide agencies with information and new instructions for processing letters received for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22591-outreach-and-escheatment-2023-uncashed-nys-payroll-checksOpinion 88-38
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (filing fees on appeals to Appellate Divisions and Court of Appeals) CIVIL PRACTICE LAW AND RULES, §8022: …
https://www.osc.ny.gov/legal-opinions/opinion-88-38DiNapoli: New York Jobs Top 9 Million, New Statewide High
… New York reached its highest employment level ever of more … steady gains. Job growth was uneven across the state, with New York City gaining three out of four new statewide jobs … sectors, and signs of new growth in the western New York economy.” DiNapoli’s report examines employment, …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-jobs-top-9-million-new-statewide-highOpinion 95-23
… by the town officer whose action gave rise or origin to a claim to be based on that officer's review of documentation relating to the claim. This is in response to your inquiry concerning the … the town officer whose action gave rise or origin to the claim may be based on that officer's review of documentation …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 95-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … unit and who is the highest ranking subordinate to the head of the police department in such unit, is increased, the salary of the permanent full-time head of the police department shall be increased by at least …
https://www.osc.ny.gov/legal-opinions/opinion-95-31DiNapoli: Gen Z and Young Millennials in New York Struggle With Economic, Affordability Challenges
… pool of entry-level jobs and rising unemployment, driven in part by AI. Increasing housing costs along with growing … for its long-term economic growth and prosperity.” In 2023, there were 4.6 million New Yorkers aged 18 to 34 … Community Survey. However, New York saw a 1.9% decline in this age group over the past decade, while the national …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-gen-z-and-young-millennials-new-york-struggle-economic-affordability-challengesOpinion 91-39
… salary - effect on retirement allowance) CIVIL SERVICE LAW, §150; RETIREMENT AND SOCIAL SECURITY LAW, §212: … fill the vacancy created by his retirement (see 1978 Opns St Comp Nos. 78-296 and 78-918, both unreported). His right … may waive all or part of their salaries (see 1991 Opns St Comp No. 91-21, p 67; Opns St Comp Nos. 77-1005, and …
https://www.osc.ny.gov/legal-opinions/opinion-91-39Unified Court System Bulletin No. UCS-341
… Salary Increases for Judges, Justices, and New York City Court Clerks of the UCS. Affected Employees: Judges, Justices … and Justices of the state paid courts of the Unified Court System (UCS). In the Final Report on Judicial … received by a justice of the New York State Supreme Court elected from the same judicial district. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-341-april-2024-salary-increase-judges-justices-and-new-york-cityRockland County – Budget Review (B23-6-8)
… revenue and expenditure projections in the County of Rockland’s (County) proposed budget for the 2024 fiscal year are … million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Additionally, Chapter …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8UnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)
… of the four recommendations included in our initial audit report, UnitedHealthcare Insurance Company of New York: … Payments for Acupuncture and Acupuncture-Related Services (Report 2020-S-7 ). About the Program The New York State … of the four recommendations included in our initial audit report UnitedHealthcare Insurance Company of New York …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/unitedhealthcare-insurance-company-new-york-improper-payments-acupuncture-and-acupunctureDiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearOversight of Career and Technical Education Programs in New York State Schools (Follow-Up)
… audit report, Oversight of Career and Technical Education Programs in New York State Schools (Report 2019-S-29 ). About the Program Career and technical education (CTE) programs (referred to in the past as vocational, … audit report Oversight of Career and Technical Education Programs in New York State Schools Report 2019S29 …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/oversight-career-and-technical-education-programs-new-york-state-schools-followXI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… (OSC) will not approve a contract that provides the vendor with the unilateral right to terminate the contract for … against the use of such a clause, providing a vendor with the unilateral right to terminate a contract can create … be provided. In short, such a clause provides the vendor with the ability to walk away from its obligations under a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsImproper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up)
… in our initial audit report, Improper Managed Care Premium Payments for Recipients With Duplicate Client … identified over $102.1 million in improper managed care premium payments on behalf of 65,961 recipients with … is still required to prevent future improper managed care premium payments. Of the initial report’s ten audit …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/improper-managed-care-premium-payments-recipients-duplicate-client-identification-numbersLynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… from their individualized education programs (IEPs) and Medicaid-eligible services were properly filed to receive … for Medicaid reimbursements. If all services were provided and the Medicaid claims were properly filed, the District may … eligible services are provided, where practicable, and valid session notes are prepared and retained for all …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Career and Technical Education
… To determine if the New York City (NYC or City) Department of Education (DOE) is aligning Career and Technical Education … market needs; expand and upgrade delivery and availability of CTE programs; and ensure State plans measure … jobs, no significant changes were made in the number of related programs offered. CTE programs at some high …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationDiNapoli: Halfway Through the Year, Revenue Hole Persists
… Halfway through the state’s fiscal year, state tax receipts are trailing last year by … significant negative effect on the first half of the state’s fiscal year,” DiNapoli said. “The pandemic has created a … and local governments’ use of those resources in recent weeks, the extent to which such aid may offset declining …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-halfway-through-year-revenue-hole-persistsOversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… consequences. In 2003, the Waste Tire Management and Recycling Act (Act) was enacted to ensure the proper … ensure timely abatement. To fund waste tire management and recycling efforts, the Environmental Conservation Law (Law) established a waste tire management and recycling fee of $2.50 for each new tire sold. All fees are …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-followState Agencies Bulletin No. 1776
… Effective immediately Background Internal Revenue Service (IRS) Instructions for Form W-2 require that the Retirement … employees of SUNY, CUNY and the NYS Education Department. *IRS Publication 590-A - Individual Retirement Arrangements … elects not to join or does not contribute to the plan. IRS Regulations require the Checkbox to be checked for all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1776-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2019