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Opinion 2000-4

… NYS2d 17; Board of Education v Yonkers Fed. of Teachers , 40 NY2d 268, 386 NYS2d 657; City of Newburgh v Potter , 142 … changes would require an act of the State Legislature (see Village of Fairport v Newman , 90 AD2d 293, 457 NYS2d 145). … benefits for spouses and children of deceased active and retired employees was not "brought with the common …

https://www.osc.ny.gov/legal-opinions/opinion-2000-4

Westchester County - Financial Condition (2018M-151)

… an operating deficit of $32.2 million in the general fund. Cash balances that have declined by 54 percent during … for in the 2015 and 2017 annual budgets. The general fund owes the sewer funds approximately $50 million. Key … a sustainable basis. Take measures to help ensure adequate fund balance and cash flow to phase out reliance on …

https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151

Operational Advisory No. 7

… is to request each Business Unit review the address and telephone number in SFS. SFS has address and phone numbers associated with each Business Unit (BU) and …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-update

Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)

… District is located in the Towns of Mendon, Henrietta and Rush in Monroe County; the Towns of Avon, Lima, and Livonia …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-and

State Agencies Bulletin No. 1992

… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2020 and 2021 PEF LLS payments for newly eligible employees, the increases to the previously paid April 2019, 2020, and 2021 five (5) …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1992-public-employees-federation-pef-retroactive-longevity-lump-sum-lls

Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)

… and procedures when approving and administrating the Green Acres Mall and Commons development projects and whether District 30 appropriately budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and the … by the Board of Education, which includes five members. Green Acres parcels paid $20.6 million in property taxes in …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valley

DiNapoli: Binghamton Woman Sentenced for Stealing Deceased Father-In-Law's Pension Payments

… Attorney F. Paul Battisti today announced that Joy LaBarr, a 58-year-old Binghamton woman, was sentenced to pay full … in an effort to have payments resumed. LaBarr lived in the home with Burnett prior to his death and admitted to … to having used Burnett’s debit card after his death and making the call to the retirement system. In addition to ATM …

https://www.osc.ny.gov/press/releases/2024/05/dinapoli-binghamton-woman-sentenced-stealing-deceased-father-laws-pension-payments

Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)

… Benevolent Association of North Tonawanda is located in the City of North Tonawanda and was established in 1903 by a special act of the State Legislature, which was … fire insurance tax moneys and spent $53,322 of these funds on membership benefits and administrative costs. Key Finding …

https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-tax

North Merrick Union Free School District – Treasurer’s Duties (2013M-366)

… Purpose of Audit The purpose of our audit was to examine the Treasurer’s Duties for the period July 1, 2011 … Findings The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, … the Treasurer. The District authorized the District Clerk to sign checks in the Treasurer’s absence. However, Education …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366

State Agencies Bulletin No. 1141

… -13 in a second payment and will be covered in a separate payroll bulletin. Affected Employees Agency Police Services … Action Requests in PayServ. See instructions below: After payroll processing for Pay Period 25 (Administration Lag) is … of the increases to determine accuracy. Note: Refer to Payroll Bulletin 702 “Movement Between Bargaining Units With …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1141-implementation-2005-2011-retroactive-salary-increases-and-ending-or

Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members

… Objective To determine whether Beacon Health Options paid mental health and substance abuse … about 1.1 million members. Civil Service contracts with Beacon Health Options (Beacon) to administer the MHSA program for the Empire Plan. … To determine whether Beacon Health Options paid mental health and substance abuse …

https://www.osc.ny.gov/state-agencies/audits/2022/05/13/payments-beacon-health-options-mental-health-and-substance-abuse-services-ineligible

Medicaid Program – Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance

… premium for each enrolled recipient. In turn, the MCOs are required to pay for the services their recipients … is considered the payer of last resort, and, as such, MCOs are required to coordinate benefits with the recipient’s TPHI … with TPHI inpatient coverage and ensure overpayments are appropriately recovered. Assess the $41.4 million ($39.3 …

https://www.osc.ny.gov/state-agencies/audits/2023/09/27/medicaid-program-recovering-managed-care-payments-inpatient-services-behalf-recipients

Richfield Springs Central School District – Financial Condition (2014M-83)

… excessive balances in reserve funds that can be used to offset budgetary shortfalls in the near term. Key Recommendations Continue to monitor the … all reserve balances to determine the amounts that can be used to fund operations and the balances that should be kept …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83

Niagara Wheatfield Central School District – Financial Condition (2014M-364)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … $64.6 million. Key Findings The District has needed to borrow several million dollars throughout the audit period … resources totaling $7.7 million in the 2013-14 fiscal year to pay for principal and interest costs on outstanding debt. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364

Schroon Lake Central School District – Financial Condition (2014M-145)

… July 1, 2010 through July 31, 2013. Background The Schroon Lake Central School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester … Schroon Lake Central School District Financial Condition 2014M145 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145

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