Search

Opinion 89-10

… of public library to provide for cash advances) GENERAL MUNICIPAL LAW, §77-b(6): A public library, in accordance with … at the time of submitting the voucher or upon demand after audit of the voucher, the municipality shall deduct the …

https://www.osc.ny.gov/legal-opinions/opinion-89-10

DiNapoli: Erie Community College Audit Reveals Lax Oversight by Board

… providers a total of $440,000 without using requests for proposals (RFP) or other required competitive processes; … contracts with eight professional service providers for services totaling $342,000, as required; and Financial … Adopt comprehensive time and attendance policies for senior executives; Enter into written contracts with …

https://www.osc.ny.gov/press/releases/2016/01/dinapoli-erie-community-college-audit-reveals-lax-oversight-board

Community Development Block Grant – Federal Funding and New York

… of functions, including administration and emergency repair (see Figure 1). Impact The City’s planned subsidy to … projects, Local Law 11 façade improvements and to repair damage caused by Hurricane Ida and Hurricane Sandy. In … about 95 percent of HPD’s planned costs for emergency repair programs to correct hazardous housing conditions. The …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/community-development-block-grant

Accidental Disability – Special 20- and 25-Year Plans

… due to your own willful negligence, you may be eligible for this benefit regardless of the amount of service you … “accident” on a case-by-case basis, using court decisions for guidance. You may also be eligible if you are permanently … without such notice of accident, you may still be eligible for this benefit, if you file an application for an …

https://www.osc.ny.gov/retirement/publications/1517/accidental-disability

Comptroller DiNapoli Releases State Audits

… of Health (DOH): Overpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up) (2015-F-12) An … occurred primarily because hospitals billed Medicaid for higher (and more costly) levels of acute care when, in … consistently follow some of these procurement policies. For example, of 924 procurements reviewed, 97 in the $500 to …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits

Comptroller DiNapoli Releases State Audits

… million in Medicaid overpayments for services provided to recipients with multiple identification numbers. Of the … supported, auditors also estimate OMIG overstated savings from 27 of 35 activities examined by at least $1.2 billion as … of flaws and/or inconsistencies in the methodologies used to estimate savings. OMIG officials indicate they have taken …

https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-state-audits

Accounts Payable Advisory No. 29

… Guidance : Title 2, Chapter I, Part 6, Section 6.6 of the New York Codes, Rules and Regulations requires the head of an … to the Comptroller annually, or at any time there is a new head of the agency, that the agency has sufficient … Control Summary and Certification.  Section 110 of New York State Finance Law requires the head of the agency …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certification

Individuals with Disabilities Education Act – Federal Funding and New York

… of most federal education aid, including IDEA. Funds to New York City The City’s fiscal year (FY) 2026 preliminary … FY 2025, NYSED allocated $302 million in IDEA funding to New York City; This does not include $44 million to be …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-act

En-Con Police Disability – En-Con Police Officers Plan

… Eligibility You would be entitled to this disability benefit if, at the time of filing, you are: Under … your duties as the natural and proximate result of a disability sustained in service, not caused by your own … not receive an annuity based on those contributions. Your Retirement System benefits are paid in addition to any …

https://www.osc.ny.gov/retirement/publications/1822/en-con-police-disability

State Agencies Bulletin No. 921

… Dutchess and Westchester. Affected Employees Employees are not affected. This is an employer tax. All employee payroll … located in downstate New York (in the MCTD) are subject to the tax. Employee payroll expenses of agencies located in … and avoid fines and penalties, it is essential that OSC have accurate and up-to-date information on the work location …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/921-metropolitan-commuter-transportation-mobility-tax

DiNapoli Releases Fiscal Stress Scores for 17 Cities

… Thomas P. DiNapoli issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending … and Rensselaer failed to file their financial information for the 2015 fiscal year and could not be issued a score. The … the Comptroller will release the updated fiscal scores for all counties, towns and the majority of cities in New York. …

https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-cities

DiNapoli: Pension Contribution Rates for Employers Will Decrease for State Fiscal Year 2018-19

… Employer contribution rates for the New York State and Local Retirement System (NYSLRS) in State Fiscal …

https://www.osc.ny.gov/press/releases/2017/08/dinapoli-pension-contribution-rates-employers-will-decrease-state-fiscal-year-2018-19

State Comptroller DiNapoli Releases Municipal Audits

… government audits were issued. Village of Monticello – Payroll (Sullivan County) Village officials did not ensure … with two officers accounting for $39,000 of the total. The payroll clerk accrued and used unauthorized leave and paid …

https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-audits

East Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)

… including investments, cash receipts and deposits. As a result, bank accounts totaling approximately $463,000 were …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operations

Saratoga County – Financial Condition (2013M-235)

… our audit was to review the County’s financial condition for the period January 1, 2010, to May 31, 2013. Background … of the Board. The County’s general fund appropriations for the 2013 fiscal year adopted budget are approximately … taxes and State and Federal aid. The County’s 2013 budget for Maplewood Manor Nursing Home is approximately $26 …

https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235

Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)

… Purpose of Audit The purpose of our audit was to examine the ACIDA’s internal controls … for the ACIDA Director. As such, it was not always clear when he was acting on behalf of the ACIDA or the County. …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internal

Overview – What Every Employer Should Know

… As a participating employer, you pay your share of the annual … must ensure that adequate assets are being accumulated to pay benefits as they become due. To do that, the Actuary … major role in the total amount of your annual payment. The value of the Common Retirement Fund (Fund) and the rate of …

https://www.osc.ny.gov/retirement/employers/partnership/about-employer-contribution-rates/overview

Eligibility, the Benefit and Filing – Non-Contributory Plan with Guaranteed Benefits

… with a reduced benefit between ages 55 and 62. 1 For all tiers, if you recently changed employers, you may be …

https://www.osc.ny.gov/retirement/publications/1513/eligibility-benefit-and-filing

Ordinary Disability (Section 362) – Basic Plan with Increased-Take-Home-Pay (ITHP)

… ten or more years of service credit, you may be eligible for an ordinary disability retirement benefit. The Benefit If … equal to the greater of: 1/60th (1.66 percent) of your FAS for each year of credited service; or 1/60th (1.66 percent) of your FAS for each year of credited service, plus 1/60th of your FAS …

https://www.osc.ny.gov/retirement/publications/1511/ordinary-disability-section-362

Ordinary Disability (Section 362) – Career Plan

… ten or more years of service credit, you may be eligible for an ordinary disability retirement benefit. The Benefit If … equal to the greater of: 1/60th (1.66 percent) of your FAS for each year of credited service; or 1/60th (1.66 percent) of your FAS for each year of credited service, plus 1/60th of your FAS …

https://www.osc.ny.gov/retirement/publications/1642/ordinary-disability-section-362