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Opinion 89-9
… or statutory amendments that bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Compensation … (disposition of unclaimed paycheck of deceased employee) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (disposition of … to include "... earnings, wages, salary or bonus payable by an employer... to, or to the estate of, or to a …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Opinion 88-9
… to such delegation, the town board must call and conduct a public hearing on the increase or improvement of facilities … of the commissioners. If the town board determines, after public hearing, to authorize the purpose, it may delegate to … have been completed, the town board then must call a public hearing and cause a notice of hearing to be published …
https://www.osc.ny.gov/legal-opinions/opinion-88-9DiNapoli Statement on Lunar New Year
… "Happy Lunar New Year to all New Yorkers. My best wishes for an auspicious Year of the Goat that brings peace, …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-statement-lunar-new-yearState Comptroller Thomas P. DiNapoli Statement on the Death of Chief Justice Kaye
… “New York lost one of our legal pioneers today. Former Chief Judge Judith Kaye led our state’s top court through difficult decisions and rightly pushed the …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-death-chief-justice-kayeState Agencies Bulletin No. 1669
… withholding on NYSPO: LQ_NYSPO_002_FED_EXEMPT The query can be run at any time and will display the employee’s Dept …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemptionDiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
… with grand larceny in the third degree, a class D felony, for allegedly misappropriating more than $5,000 in public … and parking summons fees. “I‘m dismayed that we continue to uncover local officials who take advantage of their … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… separate from the Town of Colonie and the County of Albany in which it is located. The Board of Fire Commissioners … District claims; however, the audit of some claims was not in compliance with Town Law. Although the Board approves …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Cortland County – Public Water Supplies (2016M-318)
… Key Finding Officials did not issue notices of violations (NOV) to PWS in three of 13 instances when operators failed to …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Ballston Area Recreation Commission – Board Oversight (2015M-269)
… in the cash receipts process and recover from the Director all funds received from the soccer concession stand that were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Overview – State Police Plan
… beyond 165 days (200 days for some members employed by New York State). The following payments are not part of your …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overviewDiNapoli Announces Sale of General Obligation Bonds
… announced the details of the competitive sale scheduled for March 13 of tax-exempt New York State General Obligation bonds. The state expects to sell $115.7 million for new money transportation, education and environmental … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-sale-general-obligation-bondsEssex Fire District No. 2 – Cash Disbursements (2015M-167)
… internal controls over the District’s cash disbursements for the period January 1, 2014 through April 30, 2015. … Findings The Board has not adopted policies or procedures for cash disbursements; the Board did not ensure that claims … not filed the required annual financial reports with OSC for the past two years. Key Recommendations Adopt policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167State Agencies Bulletin No. 1192
… is not correct, agencies must send an e-mail to the Tax and Compliance mailbox providing the correct address … return address is printed on employee Form W-2 Wage and Tax Statements for 2012. OSC Actions OSC will update PayServ … Questions regarding this bulletin may be e-mailed to the Tax and Compliance mailbox. … To request verification of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1192-verification-agency-return-address-employee-form-w-2s-wage-and-taxUnited HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… the implementation status of the recommendation made in our audit report, United HealthCare: Empire Plan Drug … program from January 1, 2008 through December 31, 2013. In accordance with the contract, United was required to … 1, 2016, found that United did not remit $1,498,719 in rebate revenue to the Department. We made one …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followState Agencies Bulletin No. 1095
… Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency as listed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1095-verification-agency-return-address-employee-form-w-2s-wage-and-taxDiNapoli: Local Sales Tax Collections Grew 5.1% in November
… Local sales tax collections in New York state increased by 5.1% in November compared to … and the amounts are based on estimates of what each municipality is due. In the third month of each calendar year … are adjusted upward or downward, so that the quarter as a whole reflects reported sales by vendors. The next …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberBrocton Central School District – Claims Audit (2023M-15)
… approximately $141,000 should not have been approved for payment because they had one or more exceptions . For example: All 100 claims were paid without documentation … sufficient supporting documentation before approving them for payment. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Morris Central School District – Fund Balance Management (2023M-47)
… fund balance exceeded the 4 percent statutory limit in all three fiscal years by approximately $1.1 million (10.1 … three fiscal years. For example, the balance of $508,923 in the retirement contribution for employees reserve was … surplus fund balance to comply with the statutory limit in a manner that benefits taxpayers. Develop a plan to reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Village of Liberty – Budget Review (B4-14-9)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year … that the significant revenue and expenditure projections in the tentative budget are reasonable. The proposed budget … provisions for infrastructure needs. There are budget gaps in the water and sewer funds which are planned to be funded …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the purchase of fuel for … Key Findings The Board did not establish procedures to help ensure that fuel was dispensed only into Town … by authorized employees. There were no procedures in place to regularly monitor fuel transactions for reasonableness and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182