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Assessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
… Years ended March 31, 2023. About the Program The Board’s primary responsibility is to ensure that employees who are … to administer the Program are recovered via the Board’s assessments on participating insurance carriers, … which were agreed to by the Board, to ascertain the Board’s expenses to administer the Program for the 3 State Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedTown of Warsaw – Tax Collection Remittance (P1-24-22)
… report – pdf] Audit Objective Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted … million to the County Treasurer in April 2024, instead of paying three separate required payments totaling … initiate corrective action. … Determine whether the Town of Warsaw Town Town ClerkTax Collector Clerk remitted all …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Village of Elmira Heights – Claims Auditing (2024M-44)
… Although the 213 claims reviewed totaling $771,282 were for proper Village purposes, we determined: 34 claims …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44DiNapoli: Tax Cap Remains at 2% for 2026
… for commodities and services and the potential impact of policy choices at the federal level." In accordance with … in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions. The law also …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026DiNapoli: 90 School Districts in Fiscal Stress
… fiscal years ending on June 30, 2014. This is the second year DiNapoli’s office has assessed and scored the financial … stress” and 53 as “susceptible to fiscal stress.” Last year, a total of 87 districts were listed in fiscal stress. … budget planning.” Using financial indicators that include year-end fund balance, short-term borrowing and patterns of …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressState Agencies Bulletin No. 1032
… Pursuant to the Amendment to the Summary of Award to the State of New York-NYSCOPBA Amendment to the Final and Binding Award of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employeesOpinion 99-11
… that the cancelled obligations: ... may be destroyed, after prior cancellation, by the burning, pulverizing or … obligations shall not be destroyed until six years after the date of payment .... (2 NYCRR §55.2). Thus, the …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 96-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Fire Protection (cooperation agreement for recruitment of volunteer firefighters) -- Municipal Funds (manner of …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Unified Court System Bulletin No. UCS-314
… Purpose The purpose of this bulletin is to inform agencies of the processing of … SD Communications Workers of America 02/15/2023 DR Court Officers Benevolent Association of Nassau County … Court Officers Association 12/09/2022 SY New York State Supreme Court Officers Association 12/01/2022 S9 New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-314-2023-judicial-ratification-bonus-all-bargaining-units-ratifiedDebt – 2021 Financial Condition Report
… over the next five years, declining to $4 billion in SFY 2025-26. For the second year in a row, the SFY 2021-22 … Receivable Corporation, which was refunded by the DASNY in June 2021, making it State-Supported debt. New York issues …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtState Agencies Bulletin No. 1945
… No. 1945.1 . Purpose The purpose of this bulletin is to notify agencies of several process changes to Workers’ … Workers’ Compensation Correct History Requests Agencies do not have the ability to correct employees’ historical Job … related to an assault are entitled to two years of leave but only one year of Workers’ Compensation benefits. These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1945-process-changes-workers-compensation-leave-payservOpinion 88-71
… arising from nonpayment of water rents to compromise a claim) CLAIMS -- Compromise or Settlement of (waiver of … rents in the context of compromising a claim asserted by the property owner relative to the accuracy of his water bill. This is in reply to your letter concerning the waiver of penalty charges …
https://www.osc.ny.gov/legal-opinions/opinion-88-71XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
Article 6 of the State Finance Law requires the Comptroller to classify each fund not classified by law into a fund type for financial reporting purposes in conformance with GAAP
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrComptroller DiNapoli Releases School District Audits
… years of potential claims. As a result, funds may be tied up in the reserve that could be applied to other school district … over the last three fiscal years, which resulted in unplanned operating surpluses totaling $2.3 million …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsInappropriate Payments Related to Procedure Modifiers (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations made in our initial audit report, … to provide information on any actions that are planned to address the unresolved issues discussed in this report. … To …
https://www.osc.ny.gov/state-agencies/audits/2019/07/31/inappropriate-payments-related-procedure-modifiers-followState Police Bulletin No. SP-102
… Purpose To provide the agency with procedures for processing the payment. Affected Employees Employees … 1A 2004-30, an annual Holiday Compensation (Bonus) payment for those employees who are members of the NYS Police … or Paid Leave status on November 1, 2007 are eligible for a Holiday Bonus payment in the amount of $1,351. Eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-102-2007-state-police-holiday-bonus-paymentState Police Bulletin No. SP-98
… Purpose To provide the agency with procedures for processing the payment. Affected Employees Employees … 1A 2004-30, an annual Holiday Compensation (Bonus) payment for those employees who are members of the NYS Police … or Paid Leave status on November 1, 2006 are eligible for a Holiday Bonus payment in the amount of $1,351. Eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-98-2006-state-police-holiday-bonus-paymentCenter for Disability Services – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Center for … York. CFDS provides preschool special education services to children with disabilities between the ages of three and …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/center-disability-services-compliance-reimbursable-cost-manualSummit Educational Resources – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, including … requirements. Other Related Audits/Reports of Interest State Education Department: Dynamic Center Inc. - Compliance With the Reimbursable Cost Manual (2014-S-3) State Education Department: Bright Start Pediatric Services - …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/summit-educational-resources-compliance-reimbursable-cost-manualRescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period January 1, … stored. The Board did not require bar committee members to have a second member present while conducting cash counts or …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250