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Opinion 88-50
… contrast, that GML, §6-d authorizes villages to establish repair reserve funds. Unlike capital reserve funds, which can … or acquisition" of capital improvements, the moneys in a repair reserve fund may be appropriated only for "repairs" of … in a capital reserve fund may not be transferred into a repair reserve fund (GML, §6-c[9], [9-a]). Therefore, if the …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 2002-2
… - Service Award Programs (service credit after entitlement age); (voluntary waiver of right to begin receiving award at entitlement age) GENERAL MUNICIPAL LAW §§215(4), (6), 217(c), 218(b), … service credit after attaining the program's entitlement age, subject to the 40 year maximum provided for in article …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0CUNY Bulletin No. CU-547
… obligation amounts. Repayment of FICA tax deficiencies is separate from repayment of salary overpayment. If an … change that increases their FICA tax obligation, it is highly likely that the employee will also have an … self-corrects an inadvertent error, as soon as the error is ascertained. With respect to underpaid FICA tax, an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareState Agencies Bulletin No. 1493
… obligation amounts. Repayment of FICA tax deficiencies is separate from repayment of salary overpayment. If an … change that increases their FICA tax obligation, it is highly likely that the employee will also have an … self-corrects an inadvertent error, as soon as the error is ascertained. With respect to underpaid FICA tax, an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1493-new-repayment-rate-deduction-code-502-nys-ssmedicare-deficiencyOpinion 98-8
… opinion. PUBLIC CONTRACTS -- Preferred Source (requirement to obtain services from) -- Contracts Not Requiring Bidding … CORRECTION LAW, §184: A political subdivision is required to procure microfilming services, when available in the form, … the State Finance Law. You ask whether a town is required to obtain microfilming services from a "preferred source" or …
https://www.osc.ny.gov/legal-opinions/opinion-98-8DiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… $400 million to expand the "Buffalo Billion" initiative, $300 million for research and development in the life sciences …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightFire Prevention, Safety and Control
… Disabilities (Office) was in compliance with applicable fire prevention, safety and control requirements that help … with developmental disabilities. On March 21, 2009, a fire in one of the residences resulted in the death of four individuals. Since that fire, the Office has taken several steps to improve its fire …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlWindsor Central School District – Fuel Controls (2022M-133)
Determine whether Windsor Central School District (District) officials established adequate internal controls over fuel credit card purchases and fuel inventory to help ensure fuel was used for District purposes and properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/windsor-central-school-district-2022-133.pdfAll-Agency Contract Evaluation System (2019-S-14) 180-Day Response
To determine whether Metropolitan Transportation Authority Capital Construction is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contract Evaluation review process and taking action where performance ratings are less than satisfactory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s14-response.pdfAll-Agency Contract Evaluation System (2019-S-14)
To determine whether Metropolitan Transportation Authority Capital Construction is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contract Evaluation review process and taking action where performance ratings are less than satisfactory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s14.pdfDynamic Center Inc. - Compliance With the Reimbursable Cost Manual (2014-S-3) 90-Day Response
To determine whether the costs submitted by Dynamic Center Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s3-response.pdfDynamic Center Inc. - Compliance With the Reimbursable Cost Manual (2014-S-3)
To determine whether the costs submitted by Dynamic Center Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s3.pdfChildren’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… by Children’s Unit for Treatment and Evaluation (CUTE) on its Consolidated Fiscal Reports (CFR) were properly … Cost Manual (RCM). The audit covered expenses reported on CUTE’s CFR for the fiscal year ended June 30, 2016 and certain costs reported on its CFRs for the two fiscal years ended June 30, 2015. …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualFred S. Keller School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Fred S. Keller … York. FSK provides preschool special education services to children with disabilities who are between the ages of … financial information, including costs, that FSK reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/27/fred-s-keller-school-compliance-reimbursable-cost-manualOlean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… New York State Police announced the arrest of Terry Gaylor Jr., for allegedly stealing over $116,000 from the City of Olean Fire Department (COFD). Gaylor Jr., a former trustee and current firefighter with COFD, was … Comptroller, District Attorney and State Police. “Gaylor Jr. betrayed his duty to his community by allegedly stealing …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentNY-Sun Incentive Program
… the marketplace for solar energy in New York. NY-Sun aims to add more than three gigawatts (3 billion watts) of …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/ny-sun-incentive-programComptroller DiNapoli Releases School Audits
… his office completed audits of the Caledonia-Mumford Central School District , Genesee Valley Board of Cooperative Educational Services , Heuvelton Central School District , Syracuse City School District and … his office completed audits of the CaledoniaMumford Central School District Genesee Valley Board of Cooperative …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsXI.12.C Surety Takeovers – XI. Procurement and Contract Management
… contractor default. In the event of a contractor default and surety takeover of a contract, as determined through … approved by OSC, an agency is required to create a transaction in the SFS that amends the original contract, … is accessible from the SFS home page after logging in with your SFS user ID and password. ALL CONTRACTS It is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12c-surety-takeoversLifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… Office for People With Development Disabilities (OPWDD) is responsible for coordinating services for more than … One of these nonprofit service providing agencies is Lifespire. Lifespire provides assistance to individuals … Security Administration. Lifespire’s funding from OPWDD is a combination of Medicaid and State appropriations. For …
https://www.osc.ny.gov/state-agencies/audits/2017/12/14/lifespire-inc-compliance-consolidated-fiscal-reporting-and-claiming-manualDiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft
… raffle. I thank Genesee County District Attorney Lawrence Friedman and the New York State Police for partnering with us …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theft