Search
City of Yonkers – Budget Review (B6-16-11)
… Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future … City of Yonkers Budget Review B61611 …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11City of Troy – Budget Review (B5-13-20)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … increases in revenues for the sewer fund’s 2014 budget do not appear reasonable. The City’s 2014 proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Town of Clare – Fiscal Stress (2013M-317)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … January 1, 2012 to April 30, 2013. Background The Town of Clare is located in St. Lawrence County and serves about … Town of Clare Fiscal Stress 2013M317 …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317City of Lockport – Budget Review (B24-1-8)
… independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of the Laws of 2014, as amended … The overtime appropriations in the proposed 2025 budget were reasonable. In October 2024, after we were presented with the proposed 2025 budget, the Common Council amended the 2024 budget by …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0DiNapoli: Local Sales Tax Collections Up 7% in First Quarter
… period last year, according to a report released today by State Comptroller Thomas P. DiNapoli. “Sales tax … threemonth period last year according to a report released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-7-percent-first-quarterOpinion 94-17
… TAXES AND ASSESSMENTS -- Tax Levy (inclusion of delinquent solid waste services fees with) GENERAL MUNICIPAL LAW, … with constitutional equal protection guarantees (see NY Const, art I, §11; Elmwood-Utica Houses v Buffalo Sewer Authority, 65 NY2d 489, 492 NYS2d 931). Except …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Opinion 91-16
… -- Fees (not based on agate measurement for publication of notice of unredeemed land) REAL PROPERTY TAXES AND ASSESSMENTS -- Redemption (publication of notice of unredeemed lands) -- Tax Sale (cost of publication of notice) CIVIL PRACTICE LAW AND RULES, §8007; PUBLIC OFFICERS …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 96-5
… fees unless a statute expressly so provides (see 1988 Opns St Comp No. 88-38, p 75; 1983 Opns St Comp No. 83-20, p 22). Section 5225 of the Insurance Law … meaning (2 Opns St Comp, 1946, p 290; see also People v Brooklyn Garden Apartments , Inc. , 283 NY 373, 381 [1940]). …
https://www.osc.ny.gov/legal-opinions/opinion-96-5XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… retirement obligations include: Sewage treatment plants Water treatment plants Dams Petroleum bulk storage tanks … and an internal obligating event resulting from normal operations. External Obligating Events AROs must be legally … from normal operation of a tangible capital asset (in the case of contamination-related AROs) Placing a tangible …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsOpinion 91-1
… responsible bidder furnishing the required security after advertisement for sealed bids in the manner provided by this … through a single set of bid specifications, and a single advertisement for bids in the official newspaper(s), or other … §119-o. February 11, 1991 E. Thomas Boyle, Esq., County Attorney County of Suffolk …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Security Longevity/Anniversary Date Calculator
… Please refer to the Salary Manual, Payroll Bulletins and Bargaining Agreements for additional information. … Instructions : Enter the First Date of Leave, Return Date, and Existing Security Longevity/Anniversary Date, and click Calculate . …
https://www.osc.ny.gov/state-agencies/payroll/security-longevity-calculatorTraining
… Earnings Training Balance of Contract for SUNY Employees and Pay … Institution Fall Conference Visit the Office of Operations Training Resources page for links to the presentations, … and hands-on exercises and solutions for all Payroll training provided at the Fall Conference. …
https://www.osc.ny.gov/state-agencies/payroll/trainingOpinion 2000-18
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (establishment of service award program by joint fire district); (authority for service award program established by joint fire district to provide prior service credit for activities …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Opinion 91-23
… (McKinney's Statutes, §92). The literal meaning must yield, however, when necessary to give effect to the …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Administration of Fellowship Leaves
… their return. Six of CUNY's 11 senior college campuses (Brooklyn College, the Graduate Center, Hunter College, John Jay College, Lehman College, and Queens College) granted …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/administration-fellowship-leavesMedicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
… recoverable. Medicaid paid $23.6 million in premiums for 3,439 individuals who were automatically added to the Buy-in … Follow up with CMS to request payment relief on the 3,439 cases where recipients were added to the Buy-in Program …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsCost Saving Opportunities on Payments of Medicare Part C Claims (Follow-Up)
… extent of implementation of the recommendation included in our initial audit report, Cost Saving Opportunities on Payments of Medicare Part C Claims (Report 2020-S-65 ). About the Program … Many of the State’s Medicaid recipients are also enrolled in Medicare and are referred to as “dual-eligibles.” Medicare …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/cost-saving-opportunities-payments-medicare-part-c-claims-followCourse Offerings (Follow-Up)
… Program City University of New York (CUNY) comprises 11 senior colleges; seven community colleges; and seven … The annual tuition in fall 2022 for a New York State resident pursuing a bachelor’s degree full-time at CUNY was … academic years ended June 30, 2019, and focused on five senior colleges in each borough with large enrollments in …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-followImproper Managed Care Payments for Misclassified Patient Discharges (Follow-Up)
… Objective To assess the extent of implementation of the five recommendations included in our initial audit … To assess the extent of implementation of the five recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/improper-managed-care-payments-misclassified-patient-discharges-follow