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Compliance With Payment Card Industry Standards
… the PCI Security Standards Council (Council). The PCI DSS is a set of technical and operational requirements designed …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsState Agencies Bulletin No. 1197
… p.m. (noon) Friday, November 9, 2012 through 6:00 a.m. Tuesday, November 13, 2012 Background OSC is converting the … 12:00 p.m. (noon) Friday, November 9, 2012 and 6:00 a.m. Tuesday, November 13, 2012. OSC Actions OSC will execute the … (noon) on Friday, November 9, 2012 through 6:00 a.m. on Tuesday, November 13, 2012. On Tuesday, November 13, 2012, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1197-payroll-processing-calendar-schedule-ssn-decouplingDiNapoli: After-School Provider Misused $194,320 in Public Funds
… Family of Services (SCO), a provider of extended school day programs for the State Education Department (SED), … contracts worth $2.7 million to provide extended school day services for the SED. SCO provides academic, arts and … budget proposes a $500,000 grant to SCO to expand its five-day-a-week School Age Child Care/Afterschool Program. …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-after-school-provider-misused-194320-public-fundsFacility Structure, Safety, and Health Code Waivers
… Purpose To determine if the Department of Health’s (Department) waiver practices are effectively addressing safety and risks related to physical plant standards at … waiver practices do not effectively ensure that safety and structural risks related to physical plant …
https://www.osc.ny.gov/state-agencies/audits/2015/06/18/facility-structure-safety-and-health-code-waiversHolley Central School District – Financial Condition (2013M-342
… the last five fiscal years ending June 30, 2013, the Board and District officials consistently underestimated revenues by a total of $7.2 million and overestimated expenditures by a total of $4.4 million. … fund’s excess unexpended surplus funds in a manner that benefits District taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Pine Valley Central School District –Financial Management and Procurement (2014M-36)
… bidding thresholds. The purchasing policy and guidelines do not address oversight of the procurement process to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementCapital – 2023 Financial Condition Report
… A robust, efficiently managed capital investment program can support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its ability to attract and … A robust efficiently managed capital investment program can support healthy economic growth while the deterioration …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalMedicaid Claims Submitted by Accordis, Inc. on Behalf of the New York City Health and Hospitals Corporation
… Accordis Inc. submitted appropriate Medicaid claims on behalf of the New York City Health and Hospitals … commonly referred to as service bureaus, to submit claims on behalf of healthcare providers. Service bureaus are … submitted 192,296 claims totaling more than $26.2 million on behalf of HHC providers. Key Findings eMedNY does not …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/medicaid-claims-submitted-accordis-inc-behalf-new-york-city-health-and-hospitalsXVI.3.I Budgetary Presentation – XVI. Financial Reporting
… - Combined Schedule of Cash Receipts and Disbursements for the General Fund and the major Special Revenue Funds and … comparison be included in the financial statements for the general fund and major special revenue funds. The … plan with the actual cash receipts and disbursements for the year. The cash basis financial plan is presented as a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationTown of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… appropriations are available before funds are expended. Do not permit any fund or appropriation account to be …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Savings Programs: NY 529 and NY ABLE
… two savings programs with tax benefits that help pay for college or disability expenses: NY's 529 College Savings NY Achieving a Better Life Experience (ABLE) … two savings programs with tax benefits that help pay for college or disability expenses NYs 529 College Savings and NY …
https://www.osc.ny.gov/savingsCapital – 2021 Financial Condition Report
… bridges, but also facilities for education, government, health, housing, environmental conservation and recreation. … spending increased from 1.3 percent to 4.5 percent. Mental Health, Health and Social Welfare purposes, up $523.9 million (83.4 … and bridges but also facilities for education government health housing environmental conservation and recreation …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalPawling Central School District – Selected Financial Activities (2012M-185)
… duties of the Treasurer and Deputy Treasurer so that they do not control all aspects of any financial transaction. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185City of Lockport – Budget Review (B24-1-8)
… City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of … the significant revenue and expenditure projections in the proposed budget appear reasonable. We expect 2024 fire … overtime appropriations. The overtime appropriations in the proposed 2025 budget were reasonable. In October 2024, …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8City of Glens Falls – Financial Condition (2013M-150)
… a management company to ensure the Center is an active venue that attracts visitors to the City. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150Caledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… 2013. Background The Caledonia Fire Department is located in the Town of Caledonia in Livingston County, and is governed by a five-member Board … also monitor operations to ensure that the Department is in compliance with the by-laws. Maintain complete, current …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialErie Community College – Board Oversight and Management of College Resources (2015M-212)
… students, is governed by a Board of Trustees with nine appointed members and one elected student trustee. … million. Key Findings The College entered into agreements with two closely affiliated but legally independent … officials maintain a separate and distinct relationship with the ASC and the Foundation at all times to ensure all …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesOpinion 92-14
… discussed in the opinion. COUNTY TREASURER -- Powers and Duties (when mechanics' lien deposit may be refunded … deposit refunded without a court order) CIVIL PRACTICE LAW AND RULES, §§2607, 8010(1); LIEN LAW, §§19, 20: The chief … previously paid into court discharging a mechanic's lien, and if such substitution is permissible, whether it may be …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Opinion 89-25
… Contracts (for use of excess capacity of sewage treatment plant) -- Financing of (permissible means of financing expansion of village sewage treatment plant for use by town sewer districts) VILLAGES -- Powers and … means of financing expansion of village sewage treatment plant for use by town sewer districts); (authority to sell …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Opinion 89-34
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. TOWN BOARD -- Powers and Duties (authority to … by highway department laborers and the participation in such acts by the deputy highway superintendent. Following …
https://www.osc.ny.gov/legal-opinions/opinion-89-34