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Richland Fire District – Board Oversight (2016M-374)
… on behalf of the Department a tax on the premiums of fire insurance policies written on property by out-of-state … District’s general fund checking account and commingled with the District’s other funds. An annual foreign fire insurance report has not been filed with OSC for the last four years. Claims were not reviewed …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Opinion 98-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Certiorari Proceedings (timing for return to general fund of excess moneys in school district reserve fund for tax …
https://www.osc.ny.gov/legal-opinions/opinion-98-16State Agencies Bulletin No. 771
To provide instructions to agencies for processing the 2007 Uniform Cleaning and Maintenance Allowance payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/771-2007-uniform-cleaning-and-maintenance-allowance-employees-designatedSchenectady County – Investment Program (2025M-5)
… and yield. A comprehensive investment program is used to establish basic procedures, assure that investment assets … procedures to provide specific actions to take – including how much of the available funds to invest – officials missed … to an OSC Audit Report , which you received with the draft audit report. We encourage the Legislature to make the …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Public Health – 2023 Financial Condition Report
… New Yorkers Benefited from Medicaid, Essential Plan or Child Health Plus In March 2023, nearly 9.4 million … Yorkers were enrolled in Medicaid, the Essential Plan or Child Health Plus (which provides coverage for children under … who are under 65, not eligible for Medicaid or the Child Health Plus (CHP) Program, without access to affordable …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthSUNY Bulletin No. SU-319
… agencies with instructions to update Tier 6 employees’ Savings Plans pages due to the two-year look back. Affected … rates in Percent of Earnings field of the PayServ Savings Plans panel. Effective Dates Effective paychecks … 2019 are eligible. Agency Actions Agencies must update the Savings Plans page, changing the Percent of Earnings based on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-319-two-year-look-back-tier-6-suny-optional-retirement-planState Comptroller DiNapoli Releases Municipal Audits
… revenues for state aid funding and traffic and parking ticket fines may not be fully realized. City officials …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… for crime victim compensation claims, grants, and forensic rape examination (FRE) claims were made only to eligible …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … fund appropriations by $7.3 million (9 percent) resulting in combined operating surpluses totaling $6.4 million. …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 1149
… Certain seasonal hourly employees in the Department of Environmental Conservation (09180) and the Office of … position in Agency 48xxx or 09180 and had at least 1,500 hours in pay status as a seasonal employee in each of the … of overtime to be adjusted Earnings End Date: Enter the last date of overtime to be adjusted Earns Code: LAO Hours: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1149-april-2012-50000-longevity-payments-long-term-seasonal-employeesOpinion 88-12
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … A village may provide for refuse collection services on a cooperative basis either by jointly acquiring equipment … villages may provide for refuse collection services on a cooperative basis either by jointly acquiring equipment …
https://www.osc.ny.gov/legal-opinions/opinion-88-12DiNapoli: Audit Finds up to $12.1 Million in Inappropriate Medicaid Payments
… Medicaid pays MLTC plans a monthly payment for every recipient enrolled in an MLTC plan. According to the …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-audit-finds-121-million-inappropriate-medicaid-paymentsOpinion 88-70
… REFERENDUM -- Advisory (fluoridation of water) GENERAL CITY LAW, §20(2), (7); GENERAL MUNICIPAL LAW, §6-c(8): LOCAL … §34.00: In the absence of express statutory authority, a city may not conduct an advisory referendum on whether to fluoridate city water or whether to improve the city water or sewer …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Opinion 96 - 11
… approval on own motion) REFERENDUM -- Permissive (need for when selling town real property); (on town board motion … TOWN BOARD -- Powers and Duties (submission of resolution for sale of real property to referendum on board motion) TOWN … the necessity of a petition, may submit a resolution for the sale of real property to voter approval. This is in …
https://www.osc.ny.gov/legal-opinions/opinion-96-11DiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… New York City’s adopted $119.7 billion fiscal year (FY) 2026 budget is currently balanced (including pre-payments) … increased by $3.9 billion in FY 2025, $3.5 billion in FY 2026, $2.1 billion in FY 2027, and $2.4 billion in FY 2028. … in new agency spending and council initiatives for FY 2026, outpacing city-fund revenues added over the same …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growMTA's East Side Access Project 10 Years Late and $4.4 Billion Over Budget
… Side Access project, which will bring Long Island Rail Road (LIRR) service to Grand Central Terminal for the first … East Side Access project which will bring Long Island Rail Road LIRR service to Grand Central Terminal for the first …
https://www.osc.ny.gov/press/releases/2013/03/mtas-east-side-access-project-10-years-late-and-44-billion-over-budgetDiNapoli: New York City Budget Surplus on Pace to Grow Another $2.4 Billion from April Projections
… allow New York City to generate at least an additional $2.4 billion in operating surplus in city fiscal year (FY) … OSC now expects the city to generate an additional $2.4 billion in surplus before the close of FY 2022. Setting … bargaining round. The city has budgeted $495 million by FY 2026 for the additional anticipated labor costs. The city’s …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-city-budget-surplus-pace-grow-another-24-billion-april-projectionsDiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City
… The report details school district demographic and financial information from nine separate regions outside New … a complex set of state rules and local needs to determine how to best educate our children and pay for it,” DiNapoli … including the local cost of labor, which is generally much higher in downstate regions. Other findings in the …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-citySchalmont Central School District – Financial Condition Management (2018M-15)
… Schalmont Central School District Financial Condition Management 2018M15 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Babylon Union Free School District – Financial Condition (2015M-323)
… our audit was to review the District’s financial condition for the period July 1, 2014 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $48.8 … limits. The District did not have proper documentation for the establishment and use of three of its four reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323