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Opinion 2001-8
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … TOWN LAW §§170, 171, 176(27), 181, 185: (1) Pursuant to the procedural requirements of article 11 of the Town Law, … district. (2) There is no authority for a fire district to establish a scale of tax rates so that owners of multiple …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8State Agencies Bulletin No. 2273
… Purpose: The purpose of this bulletin is to notify agencies of the 2024, year-end processing schedule … for AC230s, Worksheet for Paycheck Reversal. Background: To maintain the efficiency of AC230 processing and ensure … must review any existing overpayment Earnings Codes that have been created in the employee’s Additional Pay record. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2273-schedule-submitting-2024-year-end-returned-checksDiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… after allegedly stealing over $20,000 in Fire Company funds, following an audit and investigation by State … Fire Department administration for recognizing the missing funds and notifying the appropriate authorities in a prompt … after allegedly stealing over $20000 in Fire Company funds following an audit and investigation by State …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Chenango Bridge Fire Company , Franklin County , Newfield Fire Company , Town of Southold and the Union Center Fire Company . “In today’s … level and has resulted in inconsistencies in the approval of overtime, modifying time records and the process for …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-auditsCity of Glen Cove – Budget Review (B7-16-12)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … The City projects that, as of December 31, 2016, it will have a combined unassigned fund deficit totaling more than $4 …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12DiNapoli: Audit Reveals Problems with Volunteer Firefighters’ Benefit Program
… volunteers may be shortchanged on benefits, according to an audit released today by New York State Comptroller … program established by municipalities and fire districts to recruit and retain active fire service volunteers. … 600 fire districts and municipalities across the state have established LOSAP for their volunteers. “The men and …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-problems-volunteer-firefighters-benefit-programDiNapoli and Orange County DA Hoovler Detail Guilty Plea in Pension Fraud Case
… 58, of Middletown, pled guilty in Orange County Court to Grand Larceny in the Third Degree. Under the plea … to stealing the money and that she knew she did not have permission or authority to take the funds. “Ms. White … you and work with law enforcement to hold you accountable. I thank Orange County District Attorney Hoovler for his …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-and-orange-county-da-hoovler-detail-guilty-plea-pension-fraud-caseState Comptroller DiNapoli Releases Municipal & School Audits
… board cannot be sure it has accurate financial information to make decisions and gauge the village’s financial … the audit period. A review determined BOCES officials may have been able to reduce overtime by up to $28,337, or almost … through Saturday work week. Therefore, this overtime may have been avoided if some employees worked Tuesday through …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsPartial Lump Sum Payment – Special 20- and 25-Year Plans
… Eligible PFRS members can elect to receive a partial lump sum (PLS) payment at retirement. If … you must: Retire under a special 20- or 25-year plan; Have been eligible to retire with a service retirement … available percentages are based on the number of years you have been eligible to retire. The chart below outlines when …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-paymentPartial Lump Sum Payment – State Police Plan
… Eligible PFRS members can elect to receive a partial lump sum (PLS) payment at retirement. If … you must: Retire under a special 20- or 25-year plan; Have been eligible to retire with a service retirement … available percentages are based on the number of years you have been eligible to retire. The chart below outlines when …
https://www.osc.ny.gov/retirement/publications/1518/partial-lump-sum-paymentDiNapoli: Report Finds Mixed Job Picture in Upstate NY
… New York lags behind downstate New York and the nation in job growth since the Great Recession, according to a … Thomas P. DiNapoli. Since June 2009, total employment in upstate New York rose by 0.3 percent compared to 2.2 percent in the downstate region and 1.9 percent nationwide during the …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-report-finds-mixed-job-picture-upstate-nyCity of Dunkirk – Billing Enforcement (2020M-117)
… approximately $39,700 in additional penalties should have been charged. If City officials had implemented shut-off … procedures in accordance with the Code, the City could have collected more than $577,000 on delinquent accounts and … 31 are included on the relevy. Assess penalties according to the Code. The Treasurer generally disagreed with the …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117West Islip Union Free School District – Payroll (2016M-78)
… The West Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates seven schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Review of the Mayor’s Executive Budget for Fiscal Year 2005 - May 2004
The City continues to project an improving economic outlook as more reports confirm that employment has finally begun to increase.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2003.pdfWindows Domain Administration and Management (2022-S-19)
To determine whether ITS has security controls in place to ensure appropriate management and monitoring of its Active Directory environment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s19.pdfImproper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (2018-S-71) 180-day response
To determine whether Medicaid made improper payments to providers on behalf of dual-eligible individuals receiving hospice care covered by Medicare.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-18s71-response.pdfInternal Controls Over Selected Financial Operations (2019-S-69)
To determine whether the Division of Alcoholic Beverage Control/State Liquor Authority has adequate controls over selected financial operations to provide ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s69.pdfReport of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (2017-S-81) 90-day response
To determine whether the Department of Environmental Conservation has adequate procedures in place to accurately capture the Title V Operating Permit ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s81-response.pdfUse of Vendor-Supported Technology (2019-S-40)
To determine whether the Niagara Frontier Transportation Authority (NFTA) was complying with requirements to maintain its systems at vendor-supported levels.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s40.pdfOversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up) (2019-F-35) 30-Day Response
To determine whether the Department’s monitoring and inspection of nursing homes is sufficient to determine if nursing homes perform comprehensive ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2020-sga-19f35-response.pdf