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Town of Cuyler – Town Clerk Operations (2017M-207)

… properly accounted for fees (including sewer rents) and real property taxes for the period January 1, 2016 through … Key Findings 149 clerk fee receipts totaling $4,200 and 53 real property tax receipts totaling $128,000 were deposited … days after the total exceeds $250. Ensure that all real property tax collections are deposited within 24 hours. …

https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207

Town of Deerpark – Real Property Tax Collections (2017M-277)

… July 19, 2017. Background The Town of Deerpark is located in Orange County. The Town, which is governed by an elected …

https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277

Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)

… whether the Board had multiyear plans for the fund balance and reserves in the general and highway funds for the period January 1, 2016 through … The Town of Neversink is located in Sullivan County and has a population of approximately 3,600. The District is … Town of Neversink Multiyear Planning and Fund Balance Management 2017M260 …

https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260

Cortland Enlarged City School District – Fund Balance (2017M-65)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Enlarged City School District is located in the City of Cortland and the Towns of Cortlandville, Harford, Lapeer …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65

Hilton Central School District – Payroll and Leave Accruals (2016M-220)

… 2014 through June 10, 2016. Background The Hilton Central School District is located in the Towns of Clarkson, Greece, … Hilton Central School District Payroll and Leave Accruals 2016M220 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220

Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)

… Background The Highland Falls - Fort Montgomery Central School District is located in the Town of Highlands in Orange … Highland FallsFort Montgomery Central School District Financial Condition 2015M341 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financial

Harborfields Central School District – Claims Processing (2016M-38)

Harborfields Central School District Claims Processing 2016M38

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38

East Islip Union Free School District – Financial Condition (2015M-283)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283

State Agencies Bulletin No. 2020

… Eligible (BU21) Salary Increase for Employees in the Security Services Unit (SSU) Represented by the NYS … Equated to Grade 101-125 600, 800 Employee Status: Active (A) Leave with Pay (P) Leave of Absence (L) – Only if the … Requests page to correct the information on the Job Data row(s). If the row(s) is corrected prior to Administration or …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2020-april-2022-2-salary-increases-arbitration-eligible-bu01-and-non

Four Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses

… York Office of the Federal Bureau of Investigation ("FBI") and Scott J. Lampert, Special Agent in Charge of the New York Office of the U.S. Department of Health and Human Services, Office of Inspector General ("HHS-OIG"), … charging JAMES SPINA, JEFFREY SPINA, ANDREA GROSSMAN, and KIMBERLY SPINA with participating in a widespread health …

https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providers

Opinion 88-33

… -- Construction (of laterals to serve previously unserved properties within the district) IMPROVEMENT DISTRICTS -- … of the district or the town, lateral sewers to serve two properties within the district. The district was established … town board's resolution included laterals to serve all the properties within the subdivision. In 1961, when the …

https://www.osc.ny.gov/legal-opinions/opinion-88-33

Opinion 2000-16

… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (beneficiaries under group life insurance policy); (meaning of "family" as used in special … acts); (use of tax moneys by to purchase group life insurance) WORDS AND PHRASES -- "Family" (meaning for …

https://www.osc.ny.gov/legal-opinions/opinion-2000-16

DiNapoli: Millions in NYC Transit Fines and Fees Uncollected

… more can still be done.” The Transit Adjudication Bureau (TAB) is a tribunal that processes and adjudicates summonses … pay and handles hearings when a summons is contested. TAB contracts out most of its functions to a vendor with … Dec. 31, 2015, Transit has paid the vendor $46.4 million. TAB’s ability to collect fines, and the fees that come with …

https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollected

Opinion 97-7

… which were directed by court order to be deposited into the court and trust fund and which have been held beyond … funds which were directed by court order to be deposited into the court and trust fund and that some of these funds … found in many court orders directing that moneys be paid into court, which provides that the moneys may be disbursed …

https://www.osc.ny.gov/legal-opinions/opinion-97-7

Opinion 94-30

… Law. The county clerk has been collecting an index fee of $165 pursuant to the first unnumbered paragraph of … the county clerk is only required to remit $95 of such fee to the State and whether, consequently, the county has … 8018 of the CPLR required a county clerk to collect a fee of $100 for the assignment of an index number to an …

https://www.osc.ny.gov/legal-opinions/opinion-94-30

Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance

… properly protect their IT resources, including data, if they do not know what resources they have and where those resources reside. …

https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventories

DiNapoli: NYC's Open Streets Program Supported Retail and Restaurant Job Recovery in Manhattan, Brooklyn

… 2021. Between 2020 and 2024, a total of 510 unique Open Street locations were in operation across the city, with 2021 … and Greenwich Village boasted the greatest number of Open Street locations citywide with 40, followed by 30 in … and Flatiron neighborhoods with 28. DOT places Open Street locations into three broad categories: full closure – …

https://www.osc.ny.gov/press/releases/2026/01/dinapoli-nycs-open-streets-program-supported-retail-and-restaurant-job-recovery-manhattan-brooklyn

June 2002: Advance Refunding Bonds

… redemption and placed in an escrow account pending the call date or maturity date of the old debt. Why do a debt … bonds, if they are callable, are subsequently (on their call date) "called" for early maturity prior to their stated … of Non-current Governmental Liabilities, which is the new schedule for the Long-term Debt Account Group, should report …

https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bonds