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George Junior Republic Union Free School District – Tuition Billing (2015M-325)
… was to evaluate the District’s tuition billing process for the period July 1, 2014 through June 30, 2015. Background The George Junior Republic Union Free School District is located in the Town of Freeville in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mWaterville Central School District – Criminal History Background Checks (2016M-23)
… Purpose of Audit The purpose of our audit was to determine if District officials performed proper criminal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checksVillage of Waverly – Financial Condition (2014M-137)
… 22, 2014. Background The Village of Waverly is located in the Town of Barton, in Tioga County. The Village, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137Chili Public Library – Board Oversight (2015M-130)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Library operations for the … the Town of Chili in Monroe County and provides services to approximately 28,600 residents. The Library is governed by … audit of claims from the private funds account prior to their payment. Key Recommendation Audit and approve all …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130Town of Fishkill – Audit Follow-Up (2013M-188-F)
… were approximately $13.5 million. Results of Review Based on our limited procedures, it appears that the Town has made …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-188-fHeuvelton Central School District – Payroll (2016M-322)
… our audit was to evaluate the accuracy of the District’s payroll payments for the period July 1, 2014 through May 31, … Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb and Oswegatchie in St. Lawrence County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322Livonia Joint Fire District – Audit Follow-Up (2021M-97-F)
… Fire District’s (District) progress, as of September 2024, in implementing our recommendations in the audit report released in September 2021. Background The District is located in …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/01/livonia-joint-fire-district-audit-follow-2021m-97-fState Agencies Bulletin No. 1627
… Purpose To provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the VDC two-year look back Affected Employees New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1627-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcState Agencies Bulletin No. 1539
… Purpose To provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the VDC two-year look back. Affected Employees New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1539-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcOpinion 93-19
… fees in adoptions was in accord with the efforts of the Judicial Conference to attain uniformity in practice and procedure …
https://www.osc.ny.gov/legal-opinions/opinion-93-19State Agencies Bulletin No. 1076
… Purpose To provide payroll system users with information regarding the changes made to the Position Management Update Incumbent Process Overview … updating was bypassed, those for whom Job updates failed due to error, those for whom Job updates were successful with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1076-changes-position-management-update-incumbent-processMedicaid Program – Improper Episodic Payments to Home Health Providers
… instead of unnecessary placement in medical facilities, such as hospitals or rehabilitative centers. The EPS is based on 60-day episodes of care. CHHAs can be paid for a … during a 60-day episode of care. The CHHAs should not have received full 60-day payments. Rather, the CHHAs should …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersPublic Health – 2023 Financial Condition Report
… restrictions on disenrollment during the COVID public health emergency. Federal restrictions during the pandemic … Yorkers Benefited from Medicaid, Essential Plan or Child Health Plus In March 2023, nearly 9.4 million individuals or … were enrolled in Medicaid, the Essential Plan or Child Health Plus (which provides coverage for children under the …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthXII.5.D Selecting the Appropriate Location – XII. Expenditures
… by the vendor. Agencies should note that Location is no longer synonymous with payment method, and as a result, … to SFS, as this is the same as relying on the default. See Chapter X, Section 4.D – Location of this Guide for … funds specific to the purchase of land or property to a sub ledger account until receipt of a signed agreement. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationState Agencies Bulletin No. 1886
… due to the two-year look back. Affected Employees Tier 6 New York State employees who are members of the VDC are … 31, 2012. This Legislation authorized the creation of a new Tier 6 pension plan that included a Voluntary Defined … provided in the “Background” section to determine the new Benefit Plan) 8. Save the transaction. 9. Enter General …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1886-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcOpinion 96-23
… Practice Law and Rules does not grant a broad exemption to towns, or other municipalities (except in certain … from the statutory court fees which clerks are required to charge or collect. This is in reply to an inquiry from your office requesting an opinion …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Opinion 89-31
… LAWS -- Recall Election (authority of city to provide for) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1), (c)(1), 37: A city may not provide for recall elections of elected officials in the absence of … or general State statute which provides authority for recall of elected city officials by petition and direct …
https://www.osc.ny.gov/legal-opinions/opinion-89-31Opinion 94-19
… (need to establish sinking fund) STATE CONSTITUTION, ARTICLE VIII, §2; LOCAL FINANCE LAW, §§21.00(d), 57.00(e), … and the amount received upon issuance of such bonds. Article VIII, §2 of the State Constitution, which sets forth … January 1, 1994, in several respects. The amended article VIII, §2 authorizes municipalities to repay debt with …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 2010-2
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … v Giuliani , supra involved somewhat unique facts. In that case, the City of New York was selling two public radio …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Overtime Temporarily Excluded from Tier 6 Contribution Rates
… the top of the table. Please review carefully. Update your payroll system to withhold the correct amount beginning April …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-rates