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Opinion 91-57
… subsection 2.0020). Therefore, since section 259 does not expressly require separate bank accounts ( cf . … to keep library moneys in a "separate library fund" does not require the physical segregation of such moneys. …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Enforcement of Article 19-A of the Vehicle and Traffic Law
… Purpose To determine if the Department of Motor Vehicles (Department) takes adequate steps to identify motor carriers that must comply with Article 19-A …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawMedicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders
… received Medicaid-funded sexual dysfunction and erectile dysfunction drugs, procedures, and supplies, and … Federal and State laws prohibit Medicaid payment of drugs for the treatment of sexual or erectile dysfunction (herein referred to as ED) for all Medicaid recipients, including registered sex …
https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-andAdministration of the Contract With the Center for Urban Community Services
… for the year ended June 30, 2013. Our objectives were to determine whether DOHMH provided sufficient oversight to ensure that CUCS rendered the prescribed services, and … includes examples of methodologies they contend should have been used to determine the amounts of costs eligible for …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesOpinion 2004-8
Whether the village may establish a reserve fund to accumulate monies for the noninsured expenses
https://www.osc.ny.gov/legal-opinions/opinion-2004-8State Agencies Bulletin No. 286
… Purpose This bulletin updates Payroll Bulletin 201 in relation to the processing and taxation of educational … educational assistance benefits are the same in 2001 as they were last year. In general, job-related educational assistance benefits are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/286-educational-assistance-benefitsHow to Make a Vendor Responsibility Determination
… than satisfactory performances, early contract termination for cause, contract abandonment, court determinations of … control and consumer satisfaction measures, especially for human services contracts. Obtaining a list of … doesn’t make available a list of non-responsible vendors for State contracting entities. However, we will provide you, …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationCitywide Payment Services and Standards – Controls Over Payments
… to 19 days before they were recorded in DOF records. DOF does not have a method to measure cost or time savings – a main goal of the System. DOF does not have a uniform process to identify and track …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsCost-Saving Ideas: School District Auditing – External Auditor
… or BOCES has fewer than eight teachers. Use the request for proposal (RFP) to hire the external auditor on a … don’t require, audit rotation.) Who qualifies Candidates for the position must: be a Certified Public Accountant (CPA) … conflict of interest ) Resources "External Audit Guidance for School Districts [pdf]," - Office of the State …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorCity of Newburgh – Budget Review (B6-14-25)
… City’s general fund as of December 31, 2010. Local Finance Law requires all local governments that have been authorized … deficit obligations are outstanding. Key Findings Based on the results of our review, except for certain matters, we …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25State Agencies Bulletin No. 1353
… used for reporting and tax withholding purposes only and does not increase the employee’s compensation. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1353-certification-licensure-and-exam-fee-reimbursement-clefr-2014Rush Fire District – Internal Controls Over Financial Operations (2013M-255)
… 27, 2013. Background The Rush Fire District, located in Monroe County, is a district corporation of the State, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Middle Island Fire District – Budgeting Practices (2013M-93)
… prepare District budgets in the format prescribed by OSC or prepare budgets based on reasonable estimates. Due to the … on reasonable assumptions using historical trends and/or actual expenditures. Review guidance regarding the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… implement, and monitor written policies and procedures for all Department operations, and regularly review and update …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueTown of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to evaluate the Town’s IT controls, … competition for professional services or the submission of documentation with claims to support competition was …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137State Agencies Bulletin No. 1201
… the target employee has a National Id (Social Security Number), the Rehire, Concurrent Hire, and Transfer … the system will accept the full 9-character Empl ID for the search. Agency Actions Review the new procedures for Rehire, Concurrent Hire and Transfer transactions to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1201-changes-entering-rehires-concurrent-hires-and-transfers-payservState Agencies Bulletin No. 767
… Purpose To explain the procedure for the annual review of employees with Earned Income Credit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/767-advance-payment-earned-income-creditCity of Newburgh – Budget Review (B6-15-24)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are … on the 2016 invoice received, the appropriation for the New York State Police and Fire Retirement System is …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24City of Lockport – Independent Audit Services (2014M-238)
… the adequacy of the procurement of audit services and the effectiveness of such services as a means for the timely detection of errors and irregularities for the … stress in several areas and determined that the City’s accounting records were in poor condition, which the …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Withdrawing Your Contributions and/or Your Membership – State Police Plan
… also apply by mail by submitting a Withdrawal Application (RS5014) . 1 Once you have ten or more years of service …
https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membership