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Opinion 92-19
… This opinion represents the views of the Office of the State Comptroller at the time … of town to regulate traffic in residential subdivision) STREETS AND HIGHWAYS -- Private Roads (authority of town to … a town to regulate motor vehicle traffic derives primarily from the Vehicle and Traffic Law (see also Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-19State Agencies Bulletin No. 693
… Purpose To notify agencies that the return address on all Direct … report NPAY529 (Agency W-2 Return Address Report). Refer to Payroll Bulletin No. 691 , dated January 4, 2007, for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/693-agency-return-address-direct-deposit-advice-statementsDual Employment
… (28 percent) violated time and attendance rules, resulting in payroll payments for time not worked. Each case showed a … controls, sometimes with management's knowledge. In most cases, due to poor supervision and record-keeping … findings, actions by OCFS officials have already resulted in the resignation or termination of three of these …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-1Dual Employment
… Purpose To determine whether Office of Mental Health (OMH) employees … 1, 2009 through July 25, 2012. Background OMH's mission is to promote the mental health and well-being of all New …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-0Lyndonville Central School District – Procurement and Claims Audit (2022M-144)
… Board did not ask for and was not provided with monthly warrants (a list of audited claims) and was not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mState Agencies Bulletin No. 778
… for tax withholdings that are entered into PayServ does not comply with IRS Rules and Regulations. Affected … page 3: “Form W-4 includes three types of information that your employer will use to figure your withholding. Whether to … for tax withholdings that are entered into PayServ does not comply with IRS Rules and Regulation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/778-fixed-amounts-tax-withholdingSt. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… to ensure current employment information provided in project applications is supported by adequate …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringInformation Technology Contingency Planning – Information Technology Contingency Planning
… The goal of IT contingency planning is to enable a computer … system andor electronic data to be recovered as quickly and effectively as possible following an unplanned disruption …
https://www.osc.ny.gov/local-government/publications/it-contingency-planningBelfast Central School District – Reserve Funds (2021M-135)
… complete report - pdf ] Audit Objective Determine whether the Belfast Central School District (District) Board of Education (Board) and District officials properly established and used reserve … and maintained them at reasonable levels. Key Findings The Board and District officials properly established reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Dryden Central School District – Information Technology (2020M-106)
… [ read complete report - pdf ] Audit Objective Determine whether the Dryden … Evaluate all existing user accounts, periodically review for necessity and appropriateness, and adequate written …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106New York State Comptroller Thomas P. DiNapoli Statement on MTA's Budget
… New York State Comptroller Thomas P. DiNapoli released the … until ridership, and the revenue that riders provide, are back on solid ground.” Find out how your government money is …
https://www.osc.ny.gov/press/releases/2021/02/new-york-state-comptroller-thomas-p-dinapoli-statement-mtas-budgetMastics-Moriches-Shirley Community Library – Claims Processing (2013M-166)
… were audited in a timely manner and properly supported for the period July 1, 2011, to March 31, 2013. Background … operating expenditures of approximately $8.1 million for the fiscal year ended June 30, 2012. Key Findings Library … Key Recommendation There are no recommendations for this report. … The purpose of our audit was to determine if claims …
https://www.osc.ny.gov/local-government/audits/library/2013/08/09/mastics-moriches-shirley-community-library-claims-processing-2013m-166Opinion 94-33
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … "Retired" members of a fire department may not participate in a service award program unless they are subject to being … service award program has been established may participate in the program. Article 11-A of the General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-94-33Opinion 99-12
… and extensions may be charged to the entire area of a new consolidated sewer district. The enactment of a 1987 … including all prior and future extensions, will be a charge against the entire area of the district as extended … district, including all prior and future extensions, as a charge against the entire area of the district as extended. 2 …
https://www.osc.ny.gov/legal-opinions/opinion-99-12XIX.2.D Update a Project using the Project Guide – XIX. Project Costing (PCIP)
… time by that agency through the use of the Project Guide in SFS. SFS navigation is as follows: Project Costing > … The following SFS Coach Training Material is available in the PPM Process Area for guidance on updating a project: … time by that agency through the use of the Project Guide in SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2d-update-project-using-project-guideRetirees Contribute to New York State's Economy
… can count on, pensions boost local economies in good times and bad, helping to build a stronger New York. During 2023, approximately 79 percent of NYSLRS …
https://www.osc.ny.gov/retirement/retirees/retirees-contribute-new-york-states-economyEdmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… filed the required Annual Financial Reports (AFRs) in a timely manner. Key Findings The Board did not properly … audit all claims, and the Treasurer did not file AFRs in a timely manner. The Board did not: Audit and approve all … the District’s AFRs for fiscal years 2017 through 2023 in a timely manner. Key Recommendations Audit and approve all …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mFarmland Protection Program
… Program to protect agriculturally viable farmland in the State. The audit covered the period from April 2019 … Some of the most productive, resilient, and versatile land in the nation forms the foundation of New York State’s farm … American Farmland Trust, farms generate over $47 billion in annual economic impact and support approximately 160,000 …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programMedicaid Program – Managed Care Payments for Services Not Coordinated Through Recipient Restriction Program Providers
… or via referral from those providers. Generally, claims for non-emergency services submitted for a restricted recipient should not be paid if the service … of the Medicaid Inspector General (OMIG) is responsible for administering and monitoring the Restriction Program. …
https://www.osc.ny.gov/state-agencies/audits/2024/11/26/medicaid-program-managed-care-payments-services-not-coordinated-through-recipientAsylum Seeker Spending Report
… Data are available for download below. State Spending The 2025-26 Enacted Budget Financial Plan indicates the State … for asylum seekers totaled $1.68 billion through June 30, 2025. Figure 1 – State Spending by Agency (through month … Note: Spending from April 1, 2023 through June 30, 2025. Figure 2 – SFY 2024 and SFY 2025 Spending by Activity …
https://www.osc.ny.gov/reports/asylum-seeker-spending-report