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Opinion 88-70
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Advisory (fluoridation of … 895, affd 28 AD2d 992, 284 NYS2d 836). Based upon these cases, we have stated that referenda which are neither …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Opinion 95-21
… for) TOWN LAW, §206: A town board may, on its own motion, and must, upon the filing of a proper petition, initiate a … districts. The consolidation is subject to public hearing and permissive referendum requirements. You ask whether a … for the same purpose, subject to public hearing and permissive referendum requirements (Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-95-21State Agencies Bulletin No. 1193
… Purpose To explain why the Retirement Plan check box in box 13 on form W-2, must be … Service (IRS) Instructions for Form W-2 require that the Retirement Plan check box in Box 13 be checked for all … employees who are either: Covered* by an employer provided retirement plan or Were an active participant for any part of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1193-retirement-plan-check-box-form-w-2Oversight of Adult Care Facilities
… adult care facilities to ensure quality of care and safety for residents. The audit covered the period from January 2018 … with age, disabilities, or other factors. They fill a need for individuals who need assistance but at a less intensive … York State. The Department of Health (DOH) is responsible for the oversight of adult care facilities, primarily through …
https://www.osc.ny.gov/state-agencies/audits/2025/07/09/oversight-adult-care-facilitiesOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities
… Objectives The objectives of this audit were to determine if the Department of Health (Department) is … can be used for diagnostic and therapeutic purposes, to test new drugs and to study cellular functions, and in various industrial … The objectives of this audit were to determine if the Department of Health is ensuring that the …
https://www.osc.ny.gov/state-agencies/audits/2021/09/23/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andState Comptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Metropolitan … that between 2008 and 2012 the overall demand for AAR service increased, but the portion of the service provided by traditional … An initial report determined that between 2008 and 2012 the overall demand for AAR service increased but the portion …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-audits-0Despite Progress, Pay Gap for Women Persists
… estimates, Table S2412. For civilian population aged 16 and older employed full-time, year-round. The interactive … Wyoming ($21,676), Utah ($17,303) and Washington, D.C. ($16,032). Source: U.S. Census Bureau, 2019 American … service; transportation; and arts, design, entertainment, sports and media occupations. FIGURE 3 – New York Women's …
https://www.osc.ny.gov/reports/despite-progress-pay-gap-women-persistsDiNapoli: Vendor Boosted Fuel Costs During Superstorm Sandy Recovery
… “Even under such circumstances, state agencies should keep watch over the public’s money and, in this case, DMNA should …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-vendor-boosted-fuel-costs-during-superstorm-sandy-recoveryXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… on the preferred payment method in the employee’s payroll information in the SFS. OSC’s Bureau of Payroll Services issues periodic guidance to payroll officers on the establishment and maintenance of … depending on the preferred payment method in the employees payroll information in the SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentMedicaid Program – Improper Managed Care Payments for Misclassified Patient Discharges
… to reimburse hospitals for inpatient medical care. When a hospital bills an MCO for an inpatient stay, the hospital reports certain information on its claims, such as … than if the patient was simply discharged home from the hospital. Key Findings The audit identified 2,808 managed …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-improper-managed-care-payments-misclassified-patient-dischargesFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Association’s receipt and disbursement of the Foreign Fire Insurance tax for the period January 1, 2012 through December … and is funded almost exclusively from the foreign fire insurance (FFI) tax, which totaled $12,332 in the 2013 fiscal … of Le Roy Oversight of the Associations Foreign Fire Insurance Tax Moneys 2014M026 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsContract Advisory No. 7
… revenue, construction, grants, etc. in the SFS is composed of the agency’s Business Unit (5 alphanumeric characters), … These three values are separated and identified by use of a hyphen (-) between the values. The Contract ID must … %,#,@,*,>, etc.) should not be used in any other part of the Contract ID. When creating the Contract Number …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/7-special-characters-should-not-be-used-contract-and-stand-alone-purchase-orderAll Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by All Services for Kids, Inc. (All Services) on its Consolidated Fiscal Reports (CFRs) are … To determine whether the costs reported by All Services for Kids Inc All Services on its Consolidated Fiscal Reports CFRs are …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/all-services-kids-inc-compliance-reimbursable-cost-manualDiNapoli: Local Tax Cap Will Be Two Percent in 2022
… Property tax levy growth will be capped at 2% for 2022 for local governments that operate on a calendar-based fiscal … will be limited to 2% for a third time in four years for local governments with calendar fiscal years," DiNapoli said. "As the economy recovers from the pandemic, local governments have seen some revenues rebound and have …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-tax-cap-will-be-two-percent-2022Examination of Unemployment Insurance Benefits
… of our examination were to determine if Unemployment Insurance (UI) payments made by the Department of Labor (DOL) … of our examination were to determine if Unemployment Insurance UI payments made by the Department of Labor DOL …
https://www.osc.ny.gov/state-agencies/audits/2014/06/09/examination-unemployment-insurance-benefitsXIX.6.D Reporting – XIX. Project Costing (PCIP)
… on the costs against each funding source even though the total project costs are contained in one SFS Project. SFS … on the costs against each funding source even though the total project costs are contained in one SFS Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up)
… have cashless open road tolling (ORT) at all its crossings by the end of 2017, the amount of fees assessed will …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/selected-aspects-collection-bridge-and-tunnel-tolls-and-fees-followOversight of Grants (Follow-Up)
… 7, 2014 of the eight recommendations in our initial audit report, Oversight of Grants (2009-S-78). Background Our initial report, issued July 21, 2011, examined the Department's … in correcting the problems identified in our initial report. Of the eight prior audit recommendations, three …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/oversight-grants-followNew York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… services under these other programs were based on fixed fees, as opposed to the cost-based rates established through … make the appropriate adjustments to the NYCCD’s CFRs and reimbursement rates Work with NYCCD officials to help ensure …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/new-york-center-child-development-inc-compliance-reimbursable-cost-manualDiNapoli Announces Sale of $916 Million State of New York General Obligation Refunding Bonds
… the details of the upcoming competitive sale scheduled for October 28 of State of New York General Obligation … Bonds, totaling $916 million. The bonds will be issued for the purpose of refunding certain outstanding State of New … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-916-million-state-new-york-general-obligation-refunding-bonds