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Opinion 91-45
… (performance pursuant to agreement between the town board and highway superintendent) -- Repairs (performance … 438; cf . former Highway Law, §160, repealed by L 1981, ch 183, which provided that a town superintendent could be … potential judicial remedies (see Civil Practice Law and Rules, §§7801 et seq ., 3001; Murer v Butterfield , 122 Misc …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 91-64
… that bear on the issues discussed in the opinion. [Edited for Publication] PUBLIC CONTRACTS -- Contracts Requiring Bidding (bus transportation contracts for separate routes) -- Bidding Monetary Threshold (computation of for bus transportation contracts) EDUCATION LAW, §305(14); …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Opinion 98-10
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Pre-emption (funding town … streets) -- Repairs (by town of village streets) -- Snow Removal (by town on village streets) VILLAGE LAW, … scheme in the field of highway funding, including how towns are to budget and raise money for highway …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Improper Managed Care Payments for Misclassified Patient Discharges (Follow-Up)
… included in our initial audit report, Improper Managed Care Payments for Misclassified Patient Discharges (Report … recipients receive their medical services through managed care, whereby the Department pays managed care organizations (MCOs) a monthly premium for each enrolled …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/improper-managed-care-payments-misclassified-patient-discharges-followEfforts to Collect Delinquent Taxes
… Division. Not all debts include a tax amount; some include only penalties and/or interest. There could be just a penalty …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesState Agencies Bulletin No. 2275
… name and Social Security Number on their employees’ Form W-2. This requirement applies to resident and … the right to pass along any penalties imposed by the IRS to any State Agency that is responsible for the … (4) calendar years in the event of an OSC review and/or IRS audit. If an agency determines the employee has recently …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2275-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 2378
… name and Social Security Number on their employees’ Form W-2. This requirement applies to resident and … the right to pass along any penalties imposed by the IRS to any State Agency that is responsible for the … (4) calendar years in the event of an OSC review and/or IRS audit. If an agency determines the employee has recently …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2378-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 2168
… appear on the Control-D Report NPAY752 (Social Security Number Verification Report) are affected. Background: … changed his or her name and has not yet obtained a new card from the SSA, provide the employee with Form SS-5 for … and submission to the SSA. Verify the Social Security card presented by the employee is the most recent card issued …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2168-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 1953
… Purpose The purpose of this bulletin is to reconcile employee SSNs … Code §6721 imposes a penalty of $280 per infraction for every information return that is filed with a … the following information: Employee’s SSN Employee’s Name Reason Why SSN Not Verified. Reasons provided by SSA may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1953-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 2060
… appear on the Control-D Report NPAY752 (Social Security Number Verification Report) are affected. Background Pursuant … changed his or her name and has not yet obtained a new card from the SSA, provide the employee with Form SS-5 for … and submission to the SSA. Verify the Social Security card presented by the employee is the most recent card issued …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2060-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 1857
… appear on the Control-D Report NPAY752 (Social Security Number Verification Report) are affected. Background Pursuant … changed his or her name and has not yet obtained a new card from the SSA, provide the employee with Form SS-5 for … and submission to the SSA. Verify that the Social Security card presented by the employee is the most recent card issued …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1857-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 1768
… Purpose The purpose of this bulletin is to reconcile employee Social Security … the continued partnership and collaborative efforts of agency Personnel/Payroll Officers and the Office of the State Comptroller (OSC). Affected Employees Employees … The purpose of this bulletin is to reconcile employee Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1768-verification-employees-social-security-number-ssn-and-name-be-reportedJustice Court Fund: Invoice Billing Program
… participate in our Invoice Billing Program (IBP). Summary of the Invoice Billing Process Each justice submits … in the municipality, we will send an invoice and billing statement to the CFO for the amount due the State (includes … statement. JCF will send a copy of the distribution summary to each justice. Upon receipt of the invoice and …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programDiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… are three or more years delinquent in meeting one or more annual financial reporting requirements. “While the vast … three filing requirements highlighted in the report are: Annual Financial Reports (AFRs) which are required from all … are three or more years delinquent in meeting one or more annual financial reporting requirements …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateOversight of Dam Safety
… potential for deadly dam failures grows. Dam failures not only pose risks to public safety, but they can also cause … or natural resources. Most of these requirements apply only to dams or other structures that impound waters and that …
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetyFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… The Institute has developed guidelines, materials, and strategies for not-for-profit agencies to strengthen …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsCentral Square Central School District – Fund Balance (2022M-196)
… nonspendable fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Selected M/WBE Purchases by Various Facilities
… Incorporated (AIW) complied with minority- or women-owned business enterprise (M/WBE) procurement rules and other State … substantial and continuing, and who control the day-to-day business decisions. These enterprises must also be authorized to do business in New York State and registered under the State's …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesBackground Checks at Municipal Youth Programs (2012-MS-5)
… youth participating in municipally sponsored youth programs for the period January 1, 2010, to May 18, 2012. … who have contact with children in camps, childcare programs, and therapeutic programs. However, this does not cover all of the youth … Background Checks at Municipal Youth Programs 2012MS5 …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5Improper Medicaid Payments for Terminated Drugs (Follow-Up)
… level by the Centers for Medicare & Medicaid Services (CMS). The Medicaid program covers medically necessary … ensure terminated drugs will not be dispensed or paid for, CMS requires state Medicaid programs to reject these claims … was recalled for health and safety reasons). Pursuant to CMS guidelines, the Department maintains drug termination …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-terminated-drugs-follow