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Safety of Infrastructure (Follow-Up)
… safety. We found Parks needed to establish principles to guide selection of alternative solutions in cases where potentially …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/safety-infrastructure-followMedicaid Payments for Excessive Dental Services (Follow-Up)
… our initial audit report, Medicaid Payments for Excessive Dental Services (Report 2009-S-46). Background Our initial … on August 16, 2010, examined Medicaid payments for routine dental services, such as cleanings and oral evaluations, … 31, 2009. Our audit identified $40 million of excessive dental services that exceeded certain frequency limits (i.e., …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/medicaid-payments-excessive-dental-services-followAccounts Payable Advisory No. 28
… Subject : Certifying Controls over the Agency’s Payment Process Reference : Guide … Chapter XII, Section 4.D - Certification of Internal Controls over the Payment Process Chapter XIII, Section 2.C - … of the agency, that the agency has sufficient internal controls over the payment process to ensure claims are …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationCity of Yonkers – Budget Review (B6-16-11)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal … 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)
… and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994, and 1995. Local … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
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 for the period January 1, 2012 to April 30, 2013. Background The Town of Clare is located in … Key Findings The Board did not adopt a policy or method to determine the amount of unexpended surplus funds to …
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)
… and conservative. The City’s proposed budget includes a tax levy of $13,853,089. Key Recommendation Be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless it properly …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Comptroller DiNapoli Releases School Audits
… County) The board did not approve the disposal of assets with a book value of $4,483. Auditors found that district …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0DiNapoli: Local Sales Tax Collections Up 7% in First Quarter
… Local government sales tax collections in New York state totaled $5.5 billion in the first quarter of 2023, an … period last year, according to a report released today by State Comptroller Thomas P. DiNapoli. “Sales tax collections … Local government sales tax collections in New York state totaled $55 billion in the first quarter of …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-7-percent-first-quarterOpinion 89-42
… term United States Treasury bills issued in book-entry form, which are registered in the name of the village, under … through, delivered to and held in the custody of a bank or trust company or, with respect to the city of New … has been recognized by at least one New York court (see Application of Scheiner , _____ Misc 2d _____, 535 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Opinion 89-60
… Inspector (engaged in private business of performing home inspections) GENERAL MUNICIPAL LAW, §§801, 805-a(1)(b), … inspector engaged in the private business of performing home inspections for prospective purchasers of homes does not … inspector also engaging in the business of providing home inspection reports to prospective purchasers of homes …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 92-40
… of offsetting the general cost of county government. This is in reply to your letter concerning user fees imposed for … v Town of Hempstead , 183 AD2d 738, 583 NYS2d 473). It is a well-established general principle that the amount of a … Village of Roslyn Harbor , 40 NY2d 158, 386 NYS2d 198). It is also well established, however, that a license or permit …
https://www.osc.ny.gov/legal-opinions/opinion-92-40CUNY Bulletin No. CU-704
… Purpose The purpose of this bulletin is to inform City University of New York (CUNY) agencies of … wages to fund the program. Paid Family Leave coverage is funded by employee payroll deductions. State employees who … represented by a union may be covered if Paid Family Leave is collectively bargained. The New York State Department of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-704-city-university-new-york-cuny-paid-family-leaveState Agencies Bulletin No. 2031
… as follows: Federal Form Version – A drop down list box has replaced the radio buttons for the Form Version. … per the IRS Lock-in Letter. Check the Letter Received Box. Enter Withholding Status per the Lock-in Letter … IRS limit. Select the Multiple Jobs or Spouse Works check box. You have entered a value less than that allowed by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2031-changes-federal-tax-data-page-including-new-lock-letter-fieldsOpinion 94-17
… of fees for) REAL PROPERTY TAXES AND ASSESSMENTS -- Tax Levy (inclusion of delinquent solid waste services fees … may be relevied with the next annual real property tax in accordance with the procedures prescribed in General … a city may include in the next succeeding real property tax levy the amount of unpaid fees imposed upon property …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Opinion 91-16
… OFFICIAL NEWSPAPER -- Fees (not based on agate measurement for publication of notice of unredeemed land) REAL PROPERTY … line charge allowed by statute. You ask whether the charge for a notice of unredeemed lands published pursuant to Real … three months before the expiration of the one year allowed for the redemption of lands sold for taxes, the county …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 96-5
… FEES -- Court Fees (exemption from when counsel to Motor Vehicle Accident Indemnification Corporation represents … INSURANCE LAW, §5225: Where the counsel to the Motor Vehicle Accident Indemnification Corporation (MVAIC) … of CPLR, §8022(b), to an appeal involving the Motor Vehicle Accident Indemnification Corporation (MVAIC). You …
https://www.osc.ny.gov/legal-opinions/opinion-96-5XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… Obligations that arise solely from a plan to sell or dispose of a tangible capital asset Obligations resulting … ARO. Obligations that arise solely from a plan to sell or dispose of a tangible capital asset should not be reported. …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Agencies Bulletin No. 1906
… Purpose The purpose of this bulletin is to inform agencies of procedures for reporting line number … in PayServ using the following procedures since there is no automatic mass realignment process in PayServ. Access … the page. Click Save . Incumbent Updating If the position is filled, a row will be inserted automatically on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1906-reporting-line-number-and-budget-year-changes-fiscal-year-2021-2022Security 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-calculator