Search
Opinion 2000-18
… a village that has established a service award program is included within a joint fire district, the village lacks … for the program to the joint fire district. This is in response to your request for our opinion with respect … fire department. You also state that if the village is included within the joint fire district, the village fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Opinion 91-23
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … itself, giving the language its natural and obvious meaning (McKinney's Statutes, §92). The literal meaning must yield, however, when necessary to give effect to …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Medicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
… Medicare premium payments on behalf of recipients enrolled in the Medicare buy-in program. The audit covered Medicaid payments for individuals enrolled in the Medicare buy-in program for the period from January 1, … Medicare premium payments on behalf of recipients enrolled in the Medicare buyin program …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsCourse Offerings (Follow-Up)
… recommendations included in our initial audit report, Course Offerings (Report 2019-S-19 ). About the Program City … was to determine whether CUNY was effectively matching course offerings to student demand. The audit covered the … the audit found that CUNY was not effectively matching course offerings to student demands; was not comprehensively …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-followState Agencies Bulletin No. 837
… a prior year, those wages remain subject to Federal income tax for that year.* A Form W-2c for the prior year must be … for use in filing their current year Federal income tax return. *Rare exceptions may apply. Note: Prior year … Box 3 – Social Security Wages Box 4 – Social Security Tax Withheld Box 5 – Medicare Wages Box 6 – Medicare Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/837-change-processing-form-w-2c-corrected-wage-and-tax-statement-andDiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… A Buffalo City School District technician pleaded guilty today … Thomas P. DiNapoli’s office. Noe Rodriguez, 38, of Buffalo, was arrested and pleaded guilty to scheming to … submitted time records for working full days at the Buffalo district while also clocked in at the Lake Shore …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyDiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… State Comptroller Thomas P. DiNapoli announced today his … so far in 2016. DiNapoli’s office paid out 4.5 million state refunds totaling $4.2 billion. Another 152,000 refunds … are expected to be paid in the coming days. The average state tax refund from the state is $840. “Fighting refund …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refunds2022 Women’s History Month Celebration
… Leader of the New York State Senate. As the first woman—and African American woman—to lead a New York State … (including Puerto Rico and the District of Columbia) in terms of the dollar value of the gap and 7th best in terms of share, meaning New York’s women take home more …
https://www.osc.ny.gov/events/2022-womens-history-monthEffectiveness of the Information Technology Transformation (Follow-Up)
… ). Background Our initial audit report, which was issued on August 24, 2016 covering the period of January 22, 2015 to … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2017/12/13/effectiveness-information-technology-transformation-followService-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… Purpose To determine the extent of implementation of the … Business Act (Act) was signed into law on May 12, 2014 to encourage and support eligible veteran-owned businesses to play a greater role in the State’s economy by increasing … To determine the extent of implementation of the …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… Objective To express an opinion on the fair presentation of the … tuition refund. Students in such schools are also eligible to have their student loans repaid by the Department. Chapter … Fund, now titled the Tuition Reimbursement Account (TRA), to protect the financial interests of these students. Chapter …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018State Agencies Bulletin No. 2401
… Dates: Effective for payroll checks dated January 8, 2026 (Institution) and January 14, 2026 (Administration). OSC Actions: At the request of Civil … or Longevity Pay with an effective date after January 1, 2026 will remain at the same amount for the calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2401-civil-service-employees-association-csea-local-1000-dues-increaseState Agencies Bulletin No. 2362
… address to be displayed on Employee Form W-2 for Tax Year 2025. Effective Dates: This bulletin is effective … address to be displayed on Employee Form W2 for Tax Year 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2362-verification-agency-return-address-employee-form-w-2-wage-and-taxRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided proper oversight of … credit card policy authorizes issuing credit cards to certain District officials. The policy states that each credit card purchase is limited to $2,500 and must be documented by submitting a receipt …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Red Hook Central School District – Financial Management (2016M-105)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Red Hook Central School District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105LaFargeville Central School District – Financial Condition (2016M-216)
… our audit was to assess the District`s financial condition for the period July 1, 2014 through April 30, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $11 … The Business Manager has developed a long-term planning model used when preparing the District’s annual budget but …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Otego-Unadilla Central School District – Financial Condition (2013M-84)
… Purpose of Audit The purpose of our audit was to examine the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Letchworth Central School District – Financial Management (2013M-332)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District (District) is located in the Towns of Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Village of Walton – Bio-Digester Capital Plan (2016M-378)
… if Village officials adequately planned for the wastewater treatment facility’s bio-digester capital project for the period June … by an elected five-member Board of Trustees. General, water and sewer fund budgeted appropriations for the 2016-17 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Bolton Central School District – Financial Condition (2013M-58)
… Purpose of Audit The purpose of our audit was to examine the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58