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Opinion 2000-2
… LOCAL LAWS -- Municipal Funds (expenditure by village to promote literary, graphic, dramatic and performing arts) … not-for-profit agencies accepting federal funds pursuant to the National Foundation on the Arts and Humanities Act of 1965 to provide funds, services and facilities to promote progress …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Essential Policy Elements – Travel and Conference Expense Management
… distance employees must travel away from home (or the work site) in order to be eligible for overnight expenses. For … is traveling at least 35 miles from their home or work site. General maximum reimbursement rates for various types … document the date and time they left their home (or work site) and the date and time they returned. Required …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsControls Over Selected Expenditures (Follow-Up)
… (VAPs); and to advocate for the rights and benefits of all innocent crime victims. OVS also awards grants to VAPs …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… necessary and therefore not an appropriate use of public funds. Each local government and school district should …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesAuditing Travel/Conference Claims – Travel and Conference Expense Management
… approvals, travel forms, receipts and other documentation to ensure that the claim represents a lawful charge against … location? Do the conference or training dates correspond to the travel dates and expenses incurred by the traveler? Is … related to spouses or other non-employee travelers? Have reimbursements requested by the traveler already been …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsPublic Safety – 2023 Financial Condition Report
… Number of Reported Crimes Rose in 2022 According to data published by the State Division of … agencies rose by 73,646 incidents, or 21 percent, in 2022. This increase in the seven major crime categories … of the four violent crime categories declined (Murder and Rape) while instances of Robbery and Aggravated Assault rose. …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safetyMonitoring and Administration of Public Protection Grant Programs (Follow-Up)
… extent of implementation of the recommendation included in our initial audit report, Monitoring and Administration of … of violent crime – such as aggravated assault, forcible rape, murder, and robbery – in the State, excluding New York City. In previous years, …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-followControls Over Selected Expenditures
… Purpose To determine if the Office of Victim Services' (OVS) internal controls ensure that … by directly reimbursing licensed providers for forensic rape examination (FRE) services. In addition to these … approach to verify and validate provider licenses on submitted FRE claims. Key Recommendation Implement a …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/controls-over-selected-expendituresMonitoring and Administration of Public Protection Grant Programs
… Objective To determine whether the Division of Criminal Justice Services (Division) is adequately … program effectiveness. We focused our audit efforts on the GIVE and SNUG programs, which seek to reduce and … of violent crime – such as aggravated assault, forcible rape, and robbery – in the State, excluding New York City. …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programsState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Health (DOH): Improper Medicaid Payments for Recipients … in 2019 identified $416,237 in Medicaid overpayments on inpatient claims that contained a severe malnutrition … for crime victim compensation claims, grants, and forensic rape examination (FRE) claims were made only to eligible …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-auditsPublic Safety – 2022 Financial Condition Report
… Number of Crimes and Crime Rates Leveled Off in 2021 According to … 4.4 percent in 2021 after a 45.8 percent jump in 2020); Rape (up 10 percent after a 15.8 percent decrease in 2020); … 2020 and continued to climb in 2021 in the areas reporting on this data. When comparing the five-year averages …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyTravel FAQs
… two hours after your normal end time. The Travel Manual does not distinguish between part time and full time …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsTime and Attendance Practices of Selected Employees
… denoted only 1,437 hours worked. These employees appear to have been paid for 6,121 hours, costing $219,476, that were … as appropriate. Ensure that Richmond Hill Shop employees have enough work to fill their scheduled hours and reduce …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… price or construction costs and also additional charges to place a fixed asset in its intended location and condition … professional fees, and legal claims directly attributable to asset acquisition). In the case of land, ancillary costs … should only be capitalized when all of the following have occurred: Determination of the specific objective of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… whether Empire BlueCross BlueShield's (Empire) payments for certain special items were reasonable in relation to the … and retired State, participating local government and school district employees and their dependents. The Department of …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughWorcester Central School District - Fund Balance Management (2022M-75)
… balance. The Board annually overestimated appropriations from 2016-17 through 2020-21 by an average of $943,000, or 8 … budgeted for operating deficits totaling $4.7 million from 2016-17 through 2020-21, but experienced net operating …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75State Comptroller DiNapoli Releases Audits
… examinations have been issued. New York City Department of Housing Preservation and Development (HPD): Purchasing … data analysis testing of monthly transactions, focusing on repeated violations at the same potentially prohibited … for crime victim compensation claims, forensic rape examinations (FRE) and victim assistance program (VAP) …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-auditsHiring Members with the Enhanced Report – Enhanced Reporting
… or retiree of one of the eight public retirement systems in New York State. If they are a NYSLRS member or retiree, … a pension from one of the eight public retirement systems in New York State. If your employee is an existing NYSLRS … a pension from one of the eight public retirement systems in New York State, you will report their days and salary so …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/hiring-members-enhanced-reportOpinion 91-16
… for publication of notice of unredeemed land) REAL PROPERTY TAXES AND ASSESSMENTS -- Redemption (publication of … is entitled to the additional per line charge allowed by statute. You ask whether the charge for a notice of …
https://www.osc.ny.gov/legal-opinions/opinion-91-16XVI.3.I Budgetary Presentation – XVI. Financial Reporting
… for the General Fund and the major Special Revenue Funds and Notes to Required Supplementary Information - … statements for the general fund and major special revenue funds. The budgetary report presented in the State's BFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentation