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Opinion 91-51
… -- Inter-fund Advance (from county sewer district fund to general fund) COUNTIES -- Fund Transfers (inter-fund advance from sewer district fund to general fund) GENERAL MUNICIPAL LAW, §§9-a, 453; COUNTY … county sewer district user fees and benefit assessments to any other county fund in the manner prescribed by General …
https://www.osc.ny.gov/legal-opinions/opinion-91-51City of Norwich - Emergency Medical Services Billing (2019M-112)
… EMS Department did not bill for 614 incidents resulting in $417,600 of unbilled medical services and inaccurately … totaling $8,300; this equates to approximately $200,000 in lost revenue at the current rate of collection. No one … EMS Department had 903 unserviceable incidents resulting in approximately $400,000 in unrecoverable costs. Key …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Sharon Springs Central School District – Financial Condition (2016M-39)
… one school with approximately 300 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Opinion 95-9
… concerning a length of service award program established by a fire district pursuant to article 11-A of the General … activities, in accordance with a system established by the sponsor ( id .). General Municipal Law, §217(c) … entities. A fire district is a public corporation governed by a board of commissioners (Town Law, §§174, 176; General …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Opinion 90-60
… our opinion concerning a proposed method of financing the design, construction and operation of a county recycling … such terms and conditions as may be agreed upon, for the design, construction, operation, financing, ownership or … expressly authorizes a county to contract for the "design, construction, operation, financing, ownership or …
https://www.osc.ny.gov/legal-opinions/opinion-90-60DiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… non-verbal autistic and developmentally disabled boy, died while in the care of a state facility. His parents …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilitiesState Agencies Bulletin No. 1927
… the reason(s) the employee’s record will not be updated: NYS Position Has Both Equated Grade and NTE – if the … 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security … employee’s taxable gross and reported on the employee’s Form W-2. The adjustments (AJR, ARC, ARO, and Retro (RXX)) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1927-april-2020-managementconfidential-mc-performance-advancesComparison of PFRS Benefits
… Below is a comparison of Police and Fire Retirement System (PFRS) benefits by tier. Tier 2 … 2010 January 9, 2010 through March 31, 2012 April 1, 2012 and after Vesting After earning 5 years of service credit. … benefits at 62 or with reduced benefits between age 55 and 62 (see Reductions for Early Retirement below). Article …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsDivision of Housing and Community Renewal Bulletin No. DH-116
… Compensation under the DC 37 RRSU Medical Evaluation Program, the supplement will be recalculated by OSC when …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-116-october-2021-district-council-37-dc-37-performancePlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… Key Findings District officials overestimated expenditures by a total of more than $15 million (6 percent) for fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraEast Hampton Housing Authority – Board Oversight (2017M-33)
… the Town of East Hampton in Suffolk County and is governed by an appointed five-member Board of Commissioners. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Opinion 92-12
… or statutory amendments that bear on the issues discussed in the opinion. PAID FIREFIGHTERS -- Disability Benefits … uncompensated services) WORDS AND PHRASES -- Employment (meaning for purposes of General Municipal Law, §207-a[6]) … in their ordinary acceptance and significance and the meaning commonly attributed to them" ( Phaneuf v City of …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Other Bulletin No. 64
… process the adjustment. Please refer to Payroll Bulletin No. 1893 Reporting Adjustments to Overtime for more … checked for rehired retirees. Please see Payroll Bulletin No. 1728 New York Retiree Indicator for further details on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-64-april-2022-state-university-construction-fund-scfCUNY Bulletin No. CU-703
… OSC Actions OSC has activated General Deduction Codes 634 (NYT Arrears Before Tax) and 647 (NYT Prior Service After Tax) in PayServ. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-703-new-retirement-arrears-deduction-codes-members-new-yorkVillage of Hewlett Neck – Treasurer’s Duties (2022M-159)
… $86,937, were not deposited within 10 days as required by Village Law section 408. The Treasurer did not sign 69 of … reviewed, totaling $101,937; instead, checks were signed by the Mayor, Clerk and Board members, despite there being no … significant internal control deficiencies identified by the certified public accountant (CPA) firm retained for …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159SUNY Bulletin No. SU-146
… that ended in 6/07. This code is used for closed or ended contracts. If the 2007-2008 contract has ended when the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-146-2007-3-retroactive-general-salary-increase-and-otherState Agencies Bulletin No. 1959
… reversed, or reissued will be turned over to the Office of Unclaimed Funds in April 2022. Outreach to employees with uncashed … for reporting purposes because the employee had use of the funds (constructive receipt). As a result, when an AC230 is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksAccounts Payable Advisory No. 11
… SFS automatically places the checkmark in the “Separate Payment” box in the Payment Options section of the voucher. Business Units should not …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibankCity of Lockport -- Budget Review (B1-15-20)
… fund expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in 2016. The … for the first nine months of the current year. The estimated water rent revenue could be overstated by … Council will have to adopt a local law to override the tax levy limit. Key Recommendations Consider a significant …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Town of Fulton – Justice Court Operations (2017M-6)
… of our audit was to review the internal controls over the Court’s financial activity for the period January 1, 2015 … approximately 1,400. The Town, which maintains a Justice Court with one appointed Justice, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6