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City of Yonkers – Budget Review (B6-15-16)
… the City of Yonkers' financial condition in the current and future years. Background The Office of the State … that the City's adopted budget for fiscal year 2015-16 and the related justification documents are in compliance … budget totals $1.07 billion. The budget includes operating and debt service funding of $550.5 million for the Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16SUNY Bulletin No. SU-170
… is effective 7/1/10, Pay Period 7L, paychecks dated 7/21/10 Eligibility Criteria July 1, 2010 1% Discretionary … OSC prior to the payment. The roster must be signed by the College President and forwarded to SUNY System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-170-2010-discretionary-increase-suny-management-confidentialMonitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)
… initial audit report, Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Report 2010-S-21). Background … which was issued on December 9, 2010, examined whether nursing home claims submitted to Medicaid for hospital bed …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-followCleveland Hill Union Free School District – Financial Condition (2013M-272)
… over-estimated expenditures by a total of $12.2 million and increased the tax levy by 5.4 percent. These budgeting … Board over-estimated expenditures by between $3 million and $4 million annually, thus negating any benefit the … Develop realistic estimates of appropriations and the use of fund balance in the annual budget. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… The Town of Almond is located in Allegany County and has approximately 1,600 residents. The Town is governed … $916,000. Key Findings The Board has not adopted a policy and Town officials have not developed procedures to address … 106 percent, the highway fund town-wide’s was 63 percent, and the highway fund town-outside-the village’s was 85 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Selected Controls Over the Property Tax Assessment Process (Follow-Up)
… properties every five years. There are four tax classes for property in New York City: Class 1 covers one- to … a percentage calculation of the market value. Our initial audit, issued on July 11, 2017, found that DOF's Property … in addressing the problems we identified in the initial audit report. Of the ten audit recommendations, three were …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followDiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… Property tax levy growth for school districts will be capped at 0.12 percent above current levels for the 2016-17 fiscal year, according to data released today by State Comptroller Thomas P. DiNapoli. The latest calculation affects the tax cap calculations for 677 …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroControls Over Cash Advance Accounts
… total disbursements for a month in our scope period were $891. The average monthly disbursements totaled $115. …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsEnhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… audit report, Enhanced Medicaid Payments to Selected Home Health Care Service Providers (Report 2009-S-25). Background Our …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followState Agencies Bulletin No. 2197
The purpose of this bulletin is to inform agencies of the new chargeback process for directmailed 2023 form W2s
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargebackDiNapoli: State Tax Receipts Higher Than Updated Projections Through the First Half of the Year
… State tax receipts totaled $51.5 billion through the first six months of State Fiscal Year (SFY) 2023-24, $1.7 billion higher than estimates released in the Division of the Budget’s (DOB) July Update to the Enacted … budget gaps.” Through the midyear, personal income tax (PIT) receipts totaled $26 billion and were $49 million below …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-state-tax-receipts-higher-updated-projections-through-first-half-yearState Agencies Bulletin No. 2307
… chartfield string. OSC Actions: Mailing Process OSC will mail out employee’s 2024 W-2s Wage and Tax Statements … to the addressee will be returned to the agency. OSC will mail W-2s to the employee’s “home address” that is populated in PayServ. If the employee has both a “mail” and “home” address in PayServ, the W-2 will be mailed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… balances can be turned over to the Comptroller’s Office of Unclaimed Funds (OUF) after five years of inactivity. In 2023, the …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsOpinion 91-57
… custody of those moneys in a separate fund (see also 1987 Opns St Comp No. 87-49, p 76; 1986 Opns St Comp No. … of library moneys. (Education Law, §§226[6], 259[1]; 1987 Opns St Comp No. 87-84, p 125; see also Opn No. 87-49, …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 92-35
… taxes remain unpaid, including a county. As a general rule of statutory construction, however, "[a] construction … Statutes, §145, pp 294-295). Thus, courts generally will "rule out absurd and unexpected results" which might arise …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Opinion 2012-1
… CONFLICTS OF INTEREST -- Purchases and Sales (purchases of highway related products from company owned by a member of a … ASSESSMENTS -- Board of Assessment Review (purchases of highway related products from company owned by a member of a … by a town ( see e.g . 2006 Ops St Comp No. 2006-11, at 32). Unless an exception set forth in General …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1CUNY Bulletin No. CU-734
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s … Salary Increase for employees in the Lecturer Title Series, and to provide instructions for payments not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-generalDiNapoli: End of Continuous Medicaid Enrollment Requirement Poses Risks to State Financial Plan
… coverage requirements have ended, the state should account for those who are removed from Medicaid coverage and … to by the federal government as the “unwinding,” over a 14-month period. The state began sending renewal notices in the … projection for the year. At a state share cost of $4,020 per enrollee, this would increase state share Medicaid …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-end-continuous-medicaid-enrollment-requirement-poses-risks-state-financial-planDiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… in the country, New York still lags behind other states when it comes to its rainy day reserves, according to a report released today by New … DiNapoli. “The time to prepare for serious fiscal problems is before they arrive,” DiNapoli said. “The need for a …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reservesOpinion 2001-12
… the provisions must be adopted for library employees by the board of education of the sponsoring school district. Public Officers Law §18, enacted originally by L 1981, chapter 277, is the principal defense and … is defined to include any person holding a position by election, appointment or employment "in the service of a …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12