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Opinion 94-19
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … §2; LOCAL FINANCE LAW, §§21.00(d), 57.00(e), 104.00: There is no requirement for the establishment of a sinking fund …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 2010-2
… by town water district) WATER DISTRICTS -- Property (sale of unneeded vehicles) TOWN LAW §§ 198 (8), (12) (a): A … pursuant to a competitive bidding process. The method of sale chosen, however, should be the one that local officials … for the purposes of, the district. The receipts from the sale or lease must be paid to the town supervisor and …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Overtime Temporarily Excluded from Tier 6 Contribution Rates
… after April 2022: Action was required by January 31 to provide earnings breakdowns . Non-compliant employers must … Without detailed earnings information from you: We cannot take the necessary steps to determine whether your employees’ … in the View All table. For step-by-step instructions on how to manually report or use the file upload process, refer …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-ratesCity of Newburgh -- Budget Review (B18-6-12)
… $841,622 to the proposed general fund budget for the debt payment, or transfer funds as appropriate. Modify the budget … levy increase to no more than the tax levy as permitted by law, unless it obtains the proper approval to override the …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12Applying for Benefits – Police and Fire Plan
… To apply for all Retirement System benefits, you must file the appropriate application form with the … instructions are detailed in each benefit description. If you need help, you can call or write us, or make an appointment to speak …
https://www.osc.ny.gov/retirement/publications/1512/applying-benefitsApplying for Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… To apply for all Retirement System benefits, you must file the appropriate application form with the … instructions are detailed in each benefit description. If you need help, you can call or write us, or make an appointment to speak …
https://www.osc.ny.gov/retirement/publications/1511/applying-benefitsFinger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… provide preschool special education services to children with disabilities from three to five years of age. During the … preschool special education services to about 150 children with learning disabilities in Geneva, Canandaigua, and … be eligible for reimbursement, reported costs must comply with RCM requirements. For the fiscal year ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manualCity of Long Beach – Budget Review (B18-7-5)
… budget by $246,216. The City’s proposed budget includes a tax levy of $41,358,266, which does not comply with the tax levy limit because it is $3,712,839 above the limit … of a local law authorizing the City to override the tax levy limit. Key Recommendations Authorize the proposed …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5SUNY Bulletin No. SU-135
… effective April 1, 2007. Affected Employees SUNY employees in Bargaining Unit 08 who meet the eligibility criteria … receive the above appointments after the initial payment in Pay Period 1 but effective on or before July 1, 2007 are … Agency Actions To process the $500 salary increase in Pay Period 1, agencies must submit a Job Action Request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-135-april-1-2007-500-salary-increase-employees-representedApplying for Benefits – Career Plan
… To apply for all Retirement System benefits, you must file the appropriate application form with the … instructions are detailed in each benefit description. If you need help, you can call or write us or make an appointment to speak with …
https://www.osc.ny.gov/retirement/publications/1642/applying-benefitsExcessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Follow-Up)
… Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Report 2009-S-64). Background Our initial … Medicaid recipients who also have health insurance through Medicare. During the four year audit period ended June 30, … to limit Medicaid payments in areas where Medicaid and Medicare programs overlap. The remaining $100 million in …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/excessive-medicaid-payments-services-recipients-receiving-medicare-benefits-followAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… responsible for auditing claims in each type of locality and what options, if any, are available for establishing the … Law Sections 1604(35), 1709(20-a), 1804(1), 1903(1), 2526 and 2554(2-a); see also 8 NYCRR Section170.12(c) BOCES Board … or county auditor. County Law Sections 575, 577 and 600 Town or Special District Town Board, or for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services (Follow-Up)
To follow up on the actions taken by officials of the Department of Health to implement the recommendations contained in our audit report Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services Report 2018S45
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-services-followCity of Newburgh – Budget Review (B6-13-21)
… review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget … for certain matters, we found that the significant revenue and expenditure projections in the proposed budget are … water metered sales by approximately $280,000 and sewer charges by approximately $272,000 in the budget. We …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21IT Asset Management (2022-MS-2)
… District [pdf] Audit Objective Determine whether officials in 20 school districts (Districts) appropriately tracked, … safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings Officials from … dates for approximately 62,000 IT assets were not recorded in the IT asset inventory records Districts maintained. About …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2X.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… ID Request Form . Ensure the appropriate Business Need box is checked and the required additional information is … to the VMU via fax at (518) 402-4212 or email at VMU@osc.ny.gov with “Special Use Vendor Request” in the subject line. … the interactive Internal Revenue Service Taxpayer Identification Number (TIN) match where appropriate, to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idBrighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… Middle School for Boys is located in the City of Albany, and is governed by a Board of Trustees, which is currently … services that the Foundation could provide the School and increases the fee from 1 percent of total pupil revenue … contain sufficient descriptions to determine the benefits, rights and responsibilities of all parties to the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348School Tax Relief (STAR) Program (2012-MS-6)
… for a primary residence only. Local assessors accept and process residents’ applications for STAR exemptions. The … lowers the school real property tax burden for homeowners, and makes up the difference by increasing State aid to school … the State lost $13 million in the 2010-11 fiscal year - and will lose an additional $73 million through the 2015-16 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Opinion 88-69
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by village … a private volunteer ambulance service with which the town, in which the village is located, also contracts. You ask … No. 80-85, unreported), town residents who also reside in a village within the town are paying for and entitled to …
https://www.osc.ny.gov/legal-opinions/opinion-88-69DiNapoli: Local Sales Tax Collections Up 3% in Second Quarter
… Local government sales tax collections in New York state totaled $5.7 billion in the second quarter of 2023 (April-June), an increase of 3%, or nearly $167 … ended the city’s double-digit growth in collections that has marked the last eight consecutive quarters. While the …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-local-sales-tax-collections-3-percent-second-quarter