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Opinion 89-54
… MUNICIPAL FUNDS--Capital Reserve Fund (creation of by town for construction of water improvements) WATER … §209-q: Where a town provides water improvements pursuant to Article 12-C of the Town Law, a capital reserve fund may be established and moneys expended therefrom for the construction of any improvements the town board …
https://www.osc.ny.gov/legal-opinions/opinion-89-54State Comptroller DiNapoli Releases Municipal Audits
… appropriations and expenditures has increased from 5.9 percent in 2014-15 to 30.9 percent in 2016-17. The board's budgeting practices …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-2Opinion 90-51
… installation costs, are intended to be included within the definition of system costs (see Sponsor's Memorandum in … related costs and all other costs not included within the definition of 'system costs' shall be a municipality … by the system, constitutes a "system cost" within the meaning of County Law, §301(8). Further, although the cost …
https://www.osc.ny.gov/legal-opinions/opinion-90-51CUNY Bulletin No. CU-771
… TL, TM, TO, TP, TR, TU, TX, U3, U6 who also reside in one of the following zip codes: New York City Zip Codes Brooklyn … : The Zip Code criteria is only applicable to members of District Council 37. Background: Pursuant to Internal … are considered taxable income. Therefore, the value of this benefit will be added to the employee’s taxable gross …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-771-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-660
… Purpose The purpose of this bulletin is to inform agencies of the processing of the 2019 Prepaid Legal Service Benefit. Affected Employees … The purpose of this bulletin is to inform agencies of the processing of the 2019 Prepaid Legal Service Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-660-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-747
… bulletin is to inform agencies of the processing of the 2022 Prepaid Legal Service Benefit. Affected Employees The … wages, for tax withholding purposes, and reflected on the 2022 Form W-2 (Wage and Tax Statement). Effective Dates Effective as of paycheck dated November 3, 2022 (Institution). OSC Actions OSC will automatically apply …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-747-prepaid-legal-service-benefit-cuny-employeesResponsibility for IT Internal Controls – Information Technology Governance
… Some local governments and schools use an IT vendor for assistance in establishing, conducting and monitoring IT … fulfill their oversight responsibilities is by asking questions related to controls over IT systems and any key … could be very expensive. It is understandable that someone with little or no IT knowledge might be apprehensive about …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsBorrowing Against Your Contributions – Special 20- and 25-Year Plans
… to retirement, and 30 days after issuance, loans are fully insured in case you die before repaying them. How Much You … to retirement, and 30 days after issuance, loans are fully insured in case you die before repaying them. How Much You …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsStates' Balance of Payments with the Federal Government: Fiscal Year 2018 - Interactive Map
Federal Spending Received Minus Taxes Paid
https://www.osc.ny.gov/reports/budget/states-balance-payments-federal-government-fiscal-year-2018-interactive-mapCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… Purpose of Audit The purpose of our audit was to evaluate the … not include provisions for the use of reserves, including how and when disbursements should be made or optimal or … uses could include, but are not limited to, using surplus funds as a financing source, funding one-time expenditures or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Oversight of the Nourish New York Program (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, Oversight of the Nourish New York Program (Report 2022-S-33 ). About The … To determine the extent of implementation of the five recommendations …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followDiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping
… Officials in the city of Amsterdam are unable to properly assess and monitor the city’s financial condition … Amsterdam’s unreserved fund balance fell from $3.4 million in 2007 to $620,000 in 2011, a decrease of 81 percent. The … Officials in the city of Amsterdam are unable to properly assess and …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keepingDiNapoli: NYC's Shelter Repair Process Needs Its Own Fix
… bathrooms at the 172-unit Auburn Family Residence (Brooklyn) were supposed to finish in Dec. 2018, but that was … replacement project at the Park Slope Women’s Shelter (Brooklyn) was put on DHS’ capital plan in March 2015 but work … to the stairway, heating system, and roof at the Willow Ave. Men’s Shelter (Bronx) was added to the capital plan in …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nycs-shelter-repair-process-needs-its-own-fixMedicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… Purpose To determine whether mainstream managed care organizations (MCOs) are submitting accurate … the administrative costs in determining mainstream managed care premium rates. Our audit covered the period January 1, … are economically disadvantaged and/or have special health care needs. For the State fiscal year ended March 31, 2015, …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumDiNapoli: MTA Financial Outlook in Precarious Balance
… needs to address before emergency federal funds dry up in 2025. After that, the MTA faces enormous budget shortfalls … in 2023, $2.8 billion in 2024 and $3.3 billion in 2025) predominantly through the use of $10.5 billion in … declines in service. Weekday subways delivered just 89% of scheduled service in Aug. 2021, down from 96% in Aug. 2020. …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-mta-financial-outlook-precarious-balanceReducing Medicaid Costs for Recipients With End Stage Renal Disease (Follow-Up)
… made in our initial audit report, Reducing Medicaid Costs for Recipients With End Stage Renal Disease (Report 2015-S-14 … of Interest Department of Health: Reducing Medicaid Costs for Recipients With End Stage Renal Disease ( 2015-S-14 ) … made in our initial audit report Reducing Medicaid Costs for Recipients With End Stage Renal Disease Report 2015S14 …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/reducing-medicaid-costs-recipients-end-stage-renal-disease-followReducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… audit was to determine if counties are controlling inmate hospital costs and paying the appropriate rates for the … on a county’s financial resources. For example, inmate hospital health care costs in the eight counties audited … about $1.4 million, or 50 percent, was for inpatient hospital services while $1.4 million, or 50 percent, was for …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4DiNapoli: MTA Budget Gaps Driven By Fare Revenue Drop
… avoid these outcomes unless it lays out additional options for the public and its funding partners to consider.” … more heavily on farebox revenue and less on subsidies from state and local sales tax and dedicated budget sources. … and tunnel expenses. DiNapoli urged the MTA to continue to search for operating efficiencies and identify and expand …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-mta-budget-gaps-driven-fare-revenue-dropTown of Harford - Highway Asset Accountability and Procurement (2019M-201)
… [read complete report - pdf] Audit Objective Determine whether Town … fuel by $5,600. Key Recommendations Create an inventory list of Department assets and annually review the list to … Ensure fuel purchases are verified to the State contract price. Ensure elected and appointed officials and employees …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201State Agencies Bulletin No. 1429
… Purpose To provide agency instructions for processing the 2015 CSEA … Employees in Bargaining Unit 04 on 10/01/15 are eligible to receive the 2015 CSEA ISU Uniform Maintenance Allowance … memorandum for a list of eligible titles) and is required to wear a uniform on a daily basis in their performance of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1429-2015-uniform-maintenance-allowance-and-2015-work-related-clothing