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Town of Chester – Property Tax Exemptions (2016M-325)
… 12,000. The Town Board is composed of the Town Supervisor and four Board members. Budgeted appropriations … properties. The Board did not establish, by local law or resolution, all the required exemptions. Key Recommendations … is maintained. Review all exemption types and authorize by resolution only those the Board wants to continue to allow. …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Claryville Volunteer Fire Company – Financial Controls (2014M-53)
… to ensure that financial activity was properly recorded and reported and that Company moneys were safeguarded for the period of … Volunteer Fire Company is a volunteer organization and is associated with the Claryville Fire District, which …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Sachem Central School District – Fund Balance (2017M-151)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … decreased by $18.9 million. The Board must continue to monitor the District’s budget and multiyear plan to ensure future financial stability. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151Hartford Central School District – Cafeteria Collections (2018M-10)
… by a five-member Board of Education, has approximately 440 students. Cafeteria collections for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Clinton Central School District – Payroll (2017M-252)
… Clinton Central School District Payroll 2017M252 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252Lyons Central School District – Multiyear Planning (2015M-337)
… Background The Lyons Central School District is located in the Towns of Lyons, Arcadia, Galen, Rose and Sodus in Wayne County, the Town of Junius in Seneca County and the Town of Phelps in Ontario County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337North Bellmore Union Free School District – Financial Condition (2014M-47)
… audit was to examine the District’s financial operations and the use of fund balance for the period of July 1, 2012 … is governed by an elected five-member Board of Education and operates five schools, with approximately 2,100 students. … overestimated appropriations in its adopted budgets and consistently appropriated funds balance that was not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… Purpose of Audit The purpose of our audit was to determine whether District officials were ensuring … and productive manner for the period July 1, 2013 through April 17, 2015. Background The Cherry … for the school lunch fund for the 2014-15 fiscal year were approximately $285,000. Key Findings Meals cost …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsOpinion 2010-1
… , 1 NY3d 98, 769 NYS2d 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883; Bayswater v Planning Board of the … , 1 NY3d 98, 769 NYS2d 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883, [quoting this passage from the … 1 NY3d 98, 769 NYS2d 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883; see also Dolan v City of Tigard , …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Opinion 2010-1
… , 1 NY3d 98, 769 NYS2d 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883; Bayswater v Planning Board of the … , 1 NY3d 98, 769 NYS2d 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883, [quoting this passage from the … 1 NY3d 98, 769 NYS2d 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883; see also Dolan v City of Tigard , …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1XII.6.A Paying Another State Agency – XII. Expenditures
… the Business Unit requires a check to deposit into a bank account other than the General Checking account. See Chapter … for assigned Interagency Vendor IDs. Before processing an Interagency payment, Business Units must identify if the … Units also may not use interagency Vendor IDs that start with “042” or “043” to pay tax assessments, fines or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyDiNapoli: Tax Breaks From IDAs Continue to Climb
… State Comptroller Thomas P. DiNapoli. "New York's IDAs are tasked with generating economic development and job … of net exemptions actually rose $190 million. Exemptions are primarily related to local real property taxes; The … for recapturing financial assistance if project goals are not met. The Comptroller also said PILOTs, which …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-tax-breaks-idas-continue-climbDiNapoli: Audits Lead to Millions of Dollars in Medicaid Savings from Drug Rebate Collections
… The state collected over $160 million in drug rebates under the state's Medicaid Drug Rebate Program … (DOH). "New York has been leaving millions of dollars in drug rebates on the table," DiNapoli said. "The state … The state collected over $160 million in drug rebates under the states Medicaid Drug Rebate Program …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-audits-lead-millions-dollars-medicaid-savings-drug-rebate-collectionsOpinion 90-63
… recognition of municipal service - dinner for volunteer library workers); (miscellaneous expenses - holiday party for … to volunteers) EDUCATION LAW, §§255(1), 259(1): A public library may sponsor a recognition dinner for volunteer library workers, but may not sponsor a party for the senior …
https://www.osc.ny.gov/legal-opinions/opinion-90-63CUNY Bulletin No. CU-803
… for processing the City University of New York (CUNY) 2024 Uniform Allowance Payment for Nursing Titles. Affected … employees. In addition, a memorandum dated October 01, 2024, from Carmelo Batista Jr., University Executive Director … of Classified Staff Labor Relations, authorizes the 2024 Uniform Allowance Payment for Nursing Titles. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-803-cuny-2024-uniform-allowance-payment-nursing-titlesCUNY Bulletin No. CU-851
… are affected. Background: Section 12 of the 2017-2022 White Collar Agreement, as extended by the Memorandum of … After the first year of service - be in Active pay status for at least 200 working days from January 1 to … November 15 $478.57 Staff Nurse (hourly) Be in Active pay status for at least 914 - 1224 hours from January 1 to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-851-cuny-2025-uniform-allowance-payment-nursing-titlesState Agencies Bulletin No. 863
… reported on the 2008 Form W-2 for all employees with a NYC residence. Control-D Report NTAX702 (NYC Reportable Wages), … York State income tax purposes. Individuals who have a NYC residence are subject to NYC tax, regardless of where the … in PayServ. Affected Employees All employees with a NYC residence, for all or part of the calendar year, whose NYC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/863-new-york-city-nyc-reportable-wagesXI.5 Purchase Authorizations – XI. Procurement and Contract Management
… a State agency awards a term contract that allows for the purchase of commodities on an as-needed basis, the contract should be established as a Purchase Authorization contract (Purchase Authorization). … a State agency awards a term contract that allows for the purchase of commodities on an asneeded basis the contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizationsMedicaid Program – Overpayments for Services Also Covered by Medicare Part B
… as doctors' offices, clinics, and health centers. Some heath centers are federally qualified health centers (FQHCs). …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bAssessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… disabilities and sickness. Coverage for these benefits, with limited exception, is to be provided by their employers. … to the wrong department payroll. Board officials agreed with our findings and stated they have corrected the errors. … are made to the FY 2014-2015 assessment. Continue working with the Office of General Services’ Business Service Center …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014