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Opinion 2006-10
… are credited to the general fund, town-wide (2006 Opns St Comp No. 2006-3; 1990 Opns St Comp No. 90-1, p 1; 1980 … by reason of maintenance of a district improvement. 6 Accordingly, any portion of the town engineer’s salary … of the planning board and zoning board of appeals; and (6) the salary of a town registrar of vital statistics, and …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10June 2002: GASB Statement 34
… 1 and 2 governments and optional for phase 3 governments. Annual financial reporting to OSC is required by Article 3 of the General Municipal Law. … by local governments through filing of the Annual Update Document (AUD), and school districts by filing the …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34DiNapoli: State Tax Collections Slightly Stronger Than Expected in February but Remain Volatile
… Tax collections of $4.9 billion in February were $21.6 million above the state’s … from the previous year, but $28.8 million lower than updated projections due to weaker sales tax collections in … $131.6 billion through February, $1.2 billion higher than updated projections. The majority of the variance was in …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-state-tax-collections-slightly-stronger-expected-february-remain-volatileUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… insurance coverage: prescription drug, medical/surgical, hospital, and mental health and substance abuse coverage. … and to process and pay claims submitted by health care providers. Medical/surgical benefits cover a range of … for the same physician-administered drugs, or when providers billed incorrectly for no-cost drugs. United …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsOpinion 91-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … FIRE DISTRICTS -- Apparatus and Equipment (transfer of by village to joint fire district without consideration) … the conveyance of village firefighting apparatus, for nominal or no consideration, to a newly-formed joint fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-4DiNapoli: Renewable Energy Projects Taking Years To Become Operational in NYS
… more than three years to receive siting permits due to application delays, according to an audit released today by … should be more transparent about the timeliness of the application process and where delays occur, as these projects … permit for most projects within one year of a completed application, but there is no requirement for ORES to track or …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nysFacility Planning Bureau Project Review (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Facility Planning Bureau Project Review 2018S2
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followComptroller DiNapoli Releases School District Audits
… determined that because the claims auditor was also the Athletic Director, his audit of the claims for the athletic department was not independent. Auditors reviewed …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-auditsLeague Treatment Center – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by League Treatment Center (LTC) on its … (CFR) were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/league-treatment-center-compliance-reimbursable-cost-manualSUNY Bulletin No. SU-228
… are eligible for the payment if they are reemployed and have a Payroll Status equal to Active or Leave With Pay in … and the United University Professions is not eligible for this payment. Control-D Report Available After Processing The … the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-228-2015-chancellors-power-suny-performance-incentive-paymentState Police Bulletin No. SP-208.1
… Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – BU62 who meet … Agreement between New York State and NYSPIA, provides for a 2% salary increases for eligible employees effective April … Senior Investigators, and Investigative Specialists in Bargaining Unit 62. Due to the Division of the Budget …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-2081-april-1-2020-and-april-1-2021-retroactive-salary-increases-stateOpinion 2000-4
… paid by the [municipality] (citation omitted; 250 AD2d at 329, 681 NYS2d at 651). The holding in this case supports our …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period … Chenango County. The Company provides fire protection and emergency services for the Town of Afton. The Company’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialGreene County Industrial Development Agency – Management Practices (2013M-95)
… an aircraft component assembly facility; and the sale of land, a line-of-credit and the issuance of bonds with a bank. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementContract Advisory No. 16
… OC number used to obtain OSC approval should be entered in the contract number field on the AC 3272-S Form B in addition to the centralized contract number. It is … including emailing and mailing information, can be found in the GFO section referenced below. [email protected] …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thPutnam County Industrial Development Agency – Management Practices (2013M-257)
… its rationale for approving or denying benefits to each applicant. Perform a documented cost-benefit analysis for …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementDiNapoli: Former Pulaski Assistant Village Clerk Charged in Theft of Fees
… in partnership with the Pulaski Police Department and Oswego County District Attorney Gregory S. Oakes after town … by filing a complaint online at investigations@osc.ny.gov or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-former-pulaski-assistant-village-clerk-charged-theft-feesLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… 1, 2012 through December 10, 2013. Background The Le Roy Fire Department, Inc. provides fire protection services to the Village and Town of Le Roy in … consists of five members, with one person from each fire company and two at-large members. The Department’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Travel Advisory No. 10
GFO Updates Employee Expense Reimbursements Effective March 1 2019
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… 1, 2011 through October 21, 2013. Background The Warsaw Fire Department comprises one fire company, Cry-Res Corporation (Company). The Company … services for the Village of Warsaw in Wyoming County and fire protection services to residents outside the Village …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financial