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Opinion 92-24
… This opinion represents the views of the Office of the State Comptroller at the time … longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … LAW, §70-a; TOWN LAW, §64(11): A publication which does not satisfy the threshold requirements of General …
https://www.osc.ny.gov/legal-opinions/opinion-92-24Opinion 94-10
… (human rights commission) TOWNS -- Powers and Duties (part-town human rights commission) MUNICIPAL COOPERATION -- … statute provides for the establishment and operation of a part-town human rights commission (compare General Municipal … defines municipality as including a town "or that part of a town not included within the boundaries of a …
https://www.osc.ny.gov/legal-opinions/opinion-94-10DiNapoli: Former Mechanics at State Police Garage Charged With Public Corruption and Grand Larceny
… for parts that did not fit on police vehicles with his name on them. Rasapadi’s name appeared on invoices for $1,342 in parts that also did …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-mechanics-state-police-garage-charged-public-corruption-and-grand-larcenyDiNapoli Finds Over $100 Million in Inappropriate Medicaid Payments
… three reports that found more than $100 million in improper payments made by the Department of Health (DOH) for the Medicare buy-in program, maternity care, and drug and therapy … but the program is dogged by oversight problems and payment errors,” DiNapoli said. “Over the years, we’ve …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-finds-over-100-million-inappropriate-medicaid-paymentsCUNY Bulletin No. CU-611
… Purpose To notify agencies of an automatic dues and agency shop fee increase. Affected Employees Employees represented … will identify employees with Dues (Code 266) and Agency Shop Fee (Code 289) and automatically increase the current … bulletin notifies agencies of an automatic dues and agency shop fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-611-dc37-local-2054-dues-and-agency-shop-fee-increaseCUNY Bulletin No. CU-364
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees represented … biweekly deduction for Union Dues (Code 231 ) and Agency Shop Fee (Code 220 ) to $36.09. Agency Actions Notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-364-international-brotherhood-teamsters-local-237-dues-andUnified Court System Bulletin No. UCS-300
… Employees Employees represented by the New York State Supreme Courts Officers Association in Bargaining Unit SY are affected. … be directed to the Payroll Deduction mailbox. … Unified Court System Bulletin No UCS300 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-300-new-york-state-supreme-courts-officers-association-union-duesAkron Central School District - Financial Management (2018M-195)
… officials should: Ensure unrestricted fund balance is in compliance with statute. Adopt realistic budgets based …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Cayuga County - Procurement and Claims Audit (2018M-274)
… payments totaling $77,615 from the bank account. The Clerk of the Legislature did not: Audit 26 claims totaling $76,804 … amount to be expended for the same or similar type of goods or services when determining whether competitive …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Dutchess County – Financial Condition (2013M-370)
… our audit was to review the County’s budgeting practices for the period January 1, 2012 through November 30, 2013. … had approximately 1,800 employees. Budgeted appropriations for the 2013 and 2014 fiscal years were approximately $409 …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Town of Red Hook - Financial Condition (2018M-171)
… fund’s year-end fund balance increased from $292,780 to $917,351, or 213 percent. In June 2018, the Board adopted … policy that allowed for unexpended surplus funds of up to 70 percent of annual expenditures. The policy did not … that benefits taxpayers. Revise the fund balance policy to ensure reasonable levels of fund balance and define timing …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… Objective Determine whether the Board properly managed fund balance. Key Findings Unassigned fund balance increased from $66,600 to $134,300 (102 percent) from 2014 to 2017, which could fund over three years’ worth of expenditures. On average, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… July 10, 2017. Background The Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a 4.5 square mile area. The Company is governed by a three-member Board of Trustees. For the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Village of Hobart - Board Oversight (2018M-88)
… $76,200 in real property taxes over the last 12 years for two unused properties that did not benefit taxpayers. A …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Village of Margaretville - Fiscal Management (2018M-78)
… fund available 1 fund balance has increased by $321,000 to $592,786 (or 167 percent of 2017 expenditures) from the … financial and capital plans or fund balance policy to plan for and finance future needs. Key Recommendations … agreed with our recommendations and indicated they planned to initiate corrective action. 1 Available fund balance …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… The Niagara County Industrial Development Agency is an independent public benefit corporation created under New York State General Municipal Law. The IDA is governed by a Board of nine members who are appointed by …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectWebster Central School District - Financial Condition (2018M-109)
… source. However, $22 million (80 percent) was not used to fund operations. Recalculated unrestricted fund balance … limits and use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce … of appropriating fund balance that is not needed or used to fund operations. District officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109More About This Retirement Plan – Police and Fire Plan
… 5 and 6 Police and Fire Retirement System members. (There is no Tier 4 in the Police and Fire Retiremenet System.) … State of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of membership benefits, rights and …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… in the City of Fulton and the Towns of Granby, Minetto, Oswego, Palermo, Scriba and Volney in Oswego County. The District, which is governed by an elected … behalf to electronically withdraw funds from a District bank account. Key Recommendation The Board should not allow …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Greece Public Library – Information Technology (2017M-130)
… (IT) controls for the period January 1, 2016 through June 21, 2017. Background The Greece Public Library is … received its charter from the New York State Board of Regents in 1958, is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130