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IV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… which govern how financial transactions are recorded in the SFS, and many accounting standards that prescribe … are the most notable statutes for account code usage in the SFS: State Finance Law §8 prescribes that the State … and by the same level of detail as is contained in the appropriations bills enacted for the fiscal years …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesDiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… such investigations, including one case that was open for 866 days as of Feb. 28, 2017. "The State Education Department has clear policies and procedures for vetting potential nurses and monitoring and investigating … have addressed this risk by requiring licensees to report new convictions within 30 days. DiNapoli recommended …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-departmentOpinion 2001-2
… of points in another category) GENERAL MUNICIPAL LAW §217(c): (1) A service award program sponsor may not … of article 11-A (§214 et seq .) of the General Municipal Law ("GML"), for point accumulation under a service award … 2 January 31, 2001 Charles S. Kovit, Esq., Attorney at Law Hewlett Bay Fire District 1 Note that several of the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2Selected Financial Management Practices
… and Gore Mountain Ski Centers, and the Olympic facilities in Lake Placid. In November 2012, it assumed management responsibility of the Belleayre Ski Area in Highmount, New York, from the New York State Department of …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesDiNapoli: Two Capital Region Residents Indicted for $1 Million Medicaid Transportation Fraud Scheme
… Mtui and Mbaga Kaiza, were indicted for their alleged role in a scheme to steal more than $1 million from Medicaid by … Our joint investigation will ensure justice is served in this case and I hope it is a warning to anyone who would … cooperation. The positive impact of which has resulted in a significant decrease in funding that fueled large scale …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-two-capital-region-residents-indicted-1-million-medicaid-transportation-fraud-schemeProtection of Managed Pollinators (Honey Bees) (Follow-Up)
… apples, cabbage, and berries – rely heavily on pollination by insects. These crops’ plants use pollen to produce a fruit … seed and cannot reproduce without pollen carried to them by foraging pollinators. Honey bees are essential to the … are healthy and free from disease. Key Finding Ag&Mkts has made progress in addressing the issues we identified in the …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followTown of Sherburne – Budgeting (2025M-3)
… to not levy more taxes than necessary. The Town has five funds which include the four main operating funds, which are the general fund town-wide (TW), highway … During the audit period, the Board adopted budgets for the general fund TW, highway fund TW and highway fund TOV …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Some NY Schools Not Reporting Bullying or Harassment
… school year. Read the report , or go to: http://osc.state.ny.us/audits/allaudits/093018/16s28.pdf Background DASA seeks …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassmentDiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… the Social Security Administration Office of Inspector General (SSA OIG), the United States Postal Inspection Service and the Federal Bureau of Investigation today … said. “Thanks to the work of my investigative team and our partners in law enforcement, he has been brought to justice. …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityArea #7 – Access Controls – Information Technology Governance
… access controls prescribe who or what computer process may have access to a specific IT resource, such as a particular … For example, former employees’ accounts should be disabled on the day they leave local government or school employment … Are different from passwords used for other systems; Do not match lists of common, expected, previously used or …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsState Agencies Bulletin No. 2259
… bulletin is to provide agencies with information and new instructions for processing letters received for the outreach … check. Any checks that remain uncashed after March 31, 2025, will be stopped and the funds will be escheated and … originally issued in 2023 that remain uncashed as of April 2025 to OUF. Agency Actions: Agencies must treat signed and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2259-outreach-and-escheatment-2023-uncashed-nys-payroll-checksBedford Central School District – Medicaid Reimbursement (2025M-43)
… received services eligible for Medicaid reimbursement. The New York State Education Department (NYSED) and New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … or file Annual Financial Reports with the Office of the State Comptroller, as required by law. The board did not … from another audit report examining the town’s fund balance management (2019M-221) released in January 2020. …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0Oversight of School Fire Safety Compliance (Follow-Up)
… Purpose To determine the extent of implementation of the four … whether the Department was providing effective oversight to ensure school compliance with fire safety procedures, …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followState Agencies Bulletin No. 912
… OSC Actions OSC will update the Garnishment Spec panels in PayServ to reflect this change. Garn Spec 1 also will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/912-processing-change-support-order-arrearsTown of Butternuts – Highway Facility Capital Project (2021M-94)
… report - pdf ] Audit Objective Determine whether the Town of Butternuts (Town) Board transparently planned and … in planning and could have improved its monitoring of the Project. As a result, total costs to complete the … terms. Town officials disagreed with certain aspects of our findings and recommendations but indicated they …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Liberty Central School District – Budget Review (B4-14-6)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Division of Housing and Community Renewal Bulletin No. DH-105
… Purpose The purpose of this bulletin is to inform the Division of Housing and Community Renewal of … for calculating promotions for RRSU employees who have earned Longevity Lump Sum (LLS) payments. Affected … the agency must: Combine any LLS that the employee may have received during the 12-month period prior to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-105-calculating-base-salary-employees-district-council-37State Agencies Bulletin No. 1817
… Lump Sum (LLS) payments. Affected Employees Employees in CSEA who are promoted effective 04/01/2020 and after are … of the higher grade or will receive a percentage increase in base pay determined as indicated below, whichever results … subject to Section 130 and Section 131.2a of Civil Service Law. Agency Actions - Procedure for Calculating Salary Upon …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1817-calculating-base-salary-employees-civil-service-employees-associationRequest for Withdrawal from Sections 384-d and 384-e (PF5466)
For NYSLRS PFRS members to withdraw election to contribute under the provisions of Section 384-d and 384-e of the Retirement and Social Security Law.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5466.pdf