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State Agencies Bulletin No. 1979
… code, providing dollar limitations for benefits and contributions under qualified retirement plans, the annual compensation limit under Section … regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1979-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Total Spending – 2021 Financial Condition Report
… on public health and education represents 66.8 percent of total State spending. …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingSt. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
… services provided. The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. … reimbursement. Key Recommendations Establish procedures to ensure all documentation requirements are met to submit Medicaid claims for reimbursement for all eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… 1, 2014 through June 30, 2015. Background The Shelter Rock Public Library District is located in the Town of North … Shelter Rock Public Library District Bank Reconciliations 2015M249 …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Village of Monticello – Financial Condition (2020M-107)
… multiyear capital plan that provides sufficient resources for necessary capital improvements. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Total Spending – 2022 Financial Condition Report
… is recorded on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service … the prior year, State spending increased $22.8 billion (12.2 percent) to $209 billion in 2022. Since 2018, the growth in …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingTown of Owego – Financial Management (2015M-179)
… Purpose of Audit The purpose of our audit was to assess the town’s financial condition for … 1, 2012 through December 31, 2014. Background The Town of Owego is located in Tioga County and has a population of … The purpose of our audit was to assess the towns financial condition for …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179City of Norwich – Information Technology (2012M-254)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets … January 1, 2011, to September 5, 2012. Background The City of Norwich is located in Chenango County and has 7,190 … City of Norwich Information Technology 2012M254 …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Argyle Central School District – Medicaid Reimbursements (2020M-171)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. The District … were submitted and reimbursed. Claims were not submitted for 1,251 eligible services totaling $26,637. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171Kortright Rural Fire District – Financial Activities (2022M-51)
… prices to help ensure purchases are cost effective and in the best interest of taxpayers. District officials agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Selkirk Fire District – Procurement of Professional Services (2021M-55)
… competition. Did not issue a request for proposals (RFP) for audit services totaling $25,200, although required … service contracts. Secure audit services through an RFP process, as required by policy. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Incorporated Village of Garden City – Check Signing (2021M-39)
… complete report - pdf ] Audit Objective Determine if the Incorporated Village of Garden City’s (Village) check signing … Determine if the Incorporated Village of Garden Citys Village check signing …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39State Police Bulletin No. SP-221
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceTown of East Hampton – Budget Review (B7-13-17)
… Hampton, located in Suffolk County, issued debt totaling $30 million to liquidate the accumulated deficit in the District’s general fund as of December 31, 2007, December 31, 2008, and December 31, 2009. Local Finance Law …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Opinion 90-31
… the committee must conduct business and pass resolutions only by the affirmative vote of a majority of the whole …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Opinion 93-3
… Lynd v Heffernan , 286 AD 597, 146 NYS2d 113 mot for lv to app granted 1 NY2d 641, mot to withdraw app granted 1 NY2d 919, 154 NYS2d 976). The primary rationale … proposals or quotations will not be in the best interest of the political subdivision (General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Opinion 94-28
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (authority to … pursuant to General Municipal Law, §99-d may be paid, in the first instance, from the county's general fund. … undertaken pursuant to General Municipal Law (GML), §99-d in connection with planning a possible future capital …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Opinion 2004-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 564 NYS2d 717, appeal dismissed 80 NY2d 891, 587 NYS2d 901), we have concluded that it would be improper to use …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 88-33
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … the cost of constructing laterals intended to be installed at the time of a district's establishment may be authorized …
https://www.osc.ny.gov/legal-opinions/opinion-88-33City of Fulton – Audit Follow-Up (2021M-184-F)
… not maintain complete, up-to-date capital projects records for each project. The Council did not approve capital … is the City Clerk and the chief fiscal officer responsible for maintaining the City’s financial records including … We could not determine the implementation status for the remaining recommendation because certain capital …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-f