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Opinion 88-75
… Services (contract with city attorney's profit corporation law firm) GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(b), 802(2)(a): A city attorney who is an officer, employee, director or shareholder of a law firm which is a profit corporation and which represents …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Opinion 92-30
… against county officials serving on boards of not-for-profit agencies) -- Exceptions (contracts with … of [article 18] shall supersede any local law, charter, ordinance, resolution, rule or regulation of any municipality to the extent that such local law, charter, ordinance, resolution, rule or regulation is inconsistent …
https://www.osc.ny.gov/legal-opinions/opinion-92-30New GASB Standards
… New York State will implement Governmental Accounting … basis using the following templates. Statement 87, Leases New Lease Reporting Template – Lessee New Lease Reporting Template – Lessor (revenue) Lease … New York State agencies must implement Governmental …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsContract Advisory No. 23
… Signature Forms ( AC 1782-S ) Guidance : As referenced in the Guide to Financial Operations (GFO) , Chapter XI, … signatures on file with BOC are accurate and up-to-date, in order to avoid unnecessary delays in processing times. To add a new signatory, State agencies …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/23-authorized-signature-form-ac-1782-sDiNapoli: Pleasant Valley Woman Arrested Stealing Funds From New York State and Local Retirement System
… was charged with Grand Larceny in the 3rd degree, a class D felony. The investigation discovered that Robertson's … mother's account, failed to notify the State retirement fund of the pensioner's passing, and continued to …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-pleasant-valley-woman-arrested-stealing-funds-new-york-state-and-local-retirement-systemState Government Accountability - Special Reports
… Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program, April 2020 Preventing Inappropriate and Excessive Costs in the New York State Health Insurance Program, May 2018 Noise in New York City Neighborhoods: Assessing Risk in Urban Noise …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsDiNapoli: Vendor Boosted Fuel Costs During Superstorm Sandy Recovery
… Staten Island caterer which provides food to the New York Army National Guard, inexplicably acted as an unnecessary …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-vendor-boosted-fuel-costs-during-superstorm-sandy-recoveryHammond Central School District – Financial Management (2024M-70)
… addition, they exceeded the voter-approved funding level for the capital reserve fund by $900,000. Accumulated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Cooperstown Central School District – Financial Management (2024M-65)
… Audit Objective Determine whether the Cooperstown Central School District (District) Board of Education (Board) and … Determine whether the Cooperstown Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the … required by GML Section 30 and Village Law Section 4-408. In addition, timely accounting records and water, sewer and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … financial records and reports, as required by New York State Village Law (Village Law) Section 4-408. The 2019 … were prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30, or Report the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19About an Employer’s Role – What Every Employer Should Know
… begins a partnership with NYSLRS that we take pride in. Without your cooperation and assistance, we would not be … join NYSLRS. By law, employers must notify new employees in writing of their right to join NYSLRS when they begin …
https://www.osc.ny.gov/retirement/employers/partnership/about-employers-roleOverpayments to Cabrini Medical Center (Follow-Up)
… Purpose To determine whether the Department of Health's eMedNY system reasonably ensured that Medicaid … $1.9 million in Medicaid overpayments to Cabrini Medical Center. The overpayments occurred because a billing company … $618,000 in potential overpayments to the Department of Health (Department) for further review. Auditors determined …
https://www.osc.ny.gov/state-agencies/audits/2013/11/07/overpayments-cabrini-medical-center-followCompliance With School Safety Planning Requirements (Follow-Up)
… Commissioner’s Regulations (State Regulations) and DOE Chancellor’s Regulations (City Regulations) provide additional guidance. For example, DOE’s District Safety Team must develop a comprehensive district-wide school safety plan and DOE’s schools must develop school-specific emergency response …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followChautauqua County – Financial Condition (2023M-111)
… Chadwick Bay Intermunicipal Water Works (CBI), resulting in a balance owed of $1.4 million. Spent $5.2 million from … reports and cash flow analyses to prevent further decline in financial condition. County officials generally agreed … findings. Appendix B includes our comment on issues raised in the County’s response. …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111DiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year
… Local sales tax collections in New York state increased by 14.1% in February compared to the same month in 2022, according to an analysis released … Local sales tax collections in New York state increased by 141 in February compared to …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-local-sales-tax-collections-grew-over-14-february-compared-last-yearState Comptroller DiNapoli Releases School District Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1657
… compensation subject to federal tax withholding Background In December of 2017, new legislation (TCJA) was passed … personal tax returns for 2018, that employees file in 2019, may be affected. Employees with more complex tax … will need the previous year’s personal income tax return in order to maximize the benefit provided by the calculator. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1657-federal-withholding-change-tax-year-2018State Comptroller DiNapoli Releases School Audits
… District and the Marathon Central School District . "In an era of limited resources and increased accountability, … officials accurately paid employees' salaries and wages in accordance with board-approved contracts, resolutions and … spending, the state's 145,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsNY State Comptroller DiNapoli Statement on Pew Charitable Trusts Ranking State Pension Fund One of Top in Nation
… the New York State Common Retirement Fund as the fourth best-funded retirement system among states: "The financial … opportunities and weather the volatility of the markets in the short-term. We have been vigilant about maintaining … making sure that our state pension fund is one of the best in the nation." According to Pew, only New York (91%), …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-pew-charitable-trusts-ranking-state-pension-fund-one-top