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Newark Valley Fire District - Board Oversight (2020M-30)

… did not perform an annual audit of the Treasurer’s records for 2017 and 2018. The Treasurer did not file required annual … of compliance with the procurement policy. Provide for an annual audit of the Treasurer’s records. File annual …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30

Granville Central School District – Medicaid Reimbursements (2021M-90)

… for all eligible services provided. Review all unclaimed services and submit any eligible claims for …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90

Horseheads Central School District – Audit Follow-Up Letter (2016M-138-F)

… - pdf ] Purpose of Audit The purpose of our review was to assess the District’s progress, as of June 2021, in … was not implemented. … The purpose of our review was to assess the Districts progress as of June 2021 in …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-f

Herkimer Central School District – Financial Condition (2016M-68)

… Background The Herkimer Central School District is located in the Village of Herkimer in Herkimer County. The District, which has approximately … fund balance. The Board does not have a long-term plan in place but has hired a consultant to assist with long-term …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68

Harrisville Central School District – Claims Audit (2016M-215)

… The Harrisville Central School District is located in the Towns of Croghan and Diana in Lewis County and the Towns of Fowler and Pitcairn in St. Lawrence County. The District, which operates one …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215

State Agencies Bulletin No. 2293

… The purpose of this bulletin is to inform agencies of the 2025 New York State Paid Family Leave Program rate. Affected … has announced that the 2025 premium rate and the maximum weekly employee contribution for coverage will be 0.388% (0.00388) of an employee’s weekly wage. The maximum employee premium deduction for Paid Family Leave will …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2293-2025-new-york-state-paid-family-leave-rate-increase

State Agencies Bulletin No. 819

… Employees may have three (3) address types in the payroll system. The Home address type is required and must be entered …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/819-procedures-employee-address-changes-payserv

Opinion 94 - 23

… located within two towns) TOWN LAW, §§170, 172-d: In the case of the extension of a fire district located within two … Law, §171 setting forth the petition requirements). In the case of a fire district located within more than one town, … fire commissioners of the fire district, in either such case, have consented in writing to such addition. Such …

https://www.osc.ny.gov/legal-opinions/opinion-94-23

Medicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program

… recipients who are receiving opioids while also in a Treatment Program for opioid use disorder. This audit covered the period … with an opioid use disorder. New York State maintains a database to monitor prescription drug use, known as the …

https://www.osc.ny.gov/state-agencies/audits/2018/11/20/medicaid-program-opioid-prescriptions-medicaid-recipients-opioid-treatment-program

Unified Court System Bulletin No. UCS-171

… Job Data for each incumbent that would be impacted by the change. Instead the following message will appear only once, … Process for messages greater than 30 days old. Display Change Display of the Job Information panel in Position Data … Request using the Action/Reason code of DTA/COR (Data Change/Correct History) to have the row(s) on Position Data …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-171-changes-position-management-update-incumbent-process-unified

Opinion 93-27

… the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments (superseding sales tax provisions) SALES TAX … RULE LAW, §10(1)(ii)(a)(8); TAX LAW, §1262(c): When a town and the villages within the town all elect to receive their … purposes. For purposes of this inquiry, we assume the town and all villages within the town have elected to receive …

https://www.osc.ny.gov/legal-opinions/opinion-93-27

Opinion 92-4

… cost is reasonable in relation to the benefits received by the district. You ask whether a fire district may expend … Fire districts have those powers expressly granted by statute and those powers necessarily implied therefrom … has implied authority to purchase equipment for use by its volunteer firefighters in connection with physical …

https://www.osc.ny.gov/legal-opinions/opinion-92-4

Pension Payment Option Election – Divorce and Your Benefits

… At retirement, a member must elect a pension payment option, which determines how the retirement … after their death. Some DROs require the member to elect a pension payment option that provides a continuing benefit to … should be aware that: The member cannot change their pension payment option or, for joint allowance options, their …

https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-election

Due Diligence for Companies Holding Abandoned Funds

… See the additional notification requirements section for more information. How to meet due diligence requirements … address on file. The value of the abandoned property account is $20 or less and you plan to aggregate these … email address on record with the holder or a verifiable login by the owner using a website or mobile application made …

https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-funds

Opinion 98-5

… that contracts for burial services are awarded in the best interests of the county. Finally, in 10 Opns St Comp …

https://www.osc.ny.gov/legal-opinions/opinion-98-5

Opinion 95-7

… to participate) GENERAL MUNICIPAL LAW, §§119-n(b); 119-o(1); TOWN LAW, §§61, 203, 210, 215, 341(10): A town … of a joint service (General Municipal Law, §119-o[1]; see also General Municipal Law, §119-o[3], relative to … Company v Town of North Hempstead , 86 Misc 2d 487, 385 NYS2d 436, affd 52 AD2d 934, 385 NYS2d 505, mod on other …

https://www.osc.ny.gov/legal-opinions/opinion-95-7

Opinion 90-41

… Village Law (Village Law of 1909). Section 264 provided for the entire cost of constructing the sewer system to be … forth a procedure whereby fronting owners could petition for the construction of a sewer wholly at the expense of the … however, section 14-1410 would provide clear authority for a village board, by resolution, to determine to construct …

https://www.osc.ny.gov/legal-opinions/opinion-90-41

Alton Fire District – Internal Controls Over Financial Operations (2015M-96)

… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the District’s financial operations to ensure that assets were safeguarded for the period January … monthly back reconciliations, but did not present them to the Board for review. The Board did not complete an annual …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96