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Amityville Union Free School District – Payroll (2016M-155)

… audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2014 … proper scheduling, may have been avoidable. Although the payroll clerk performs procedures to check her own work, no one independent of the payroll process reviews the payroll prior to processing. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155

Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)

… with water and sewer Village laws and codes resulting in $29,300 in penalties not being assessed. Implement sufficient … annual audits. The last required audit was conducted in 2016. Key Recommendations The Board should: Ensure the …

https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50

DiNapoli: Problems Caused by Outdated System Left State's Unemployment Insurance Program Vulnerable to Fraud

… ultimately contributed to an estimated billions of dollars in improper payments during the COVID-19 pandemic, according … was out of date, nor did it address issues identified in a 2015 State Comptroller’s audit. The system lacked the … requirements, contributed to a dramatic increase in UI claims. Even before the pandemic, the U.S. DOL reported …

https://www.osc.ny.gov/press/releases/2022/11/dinapoli-problems-caused-outdated-system-left-states-unemployment-insurance-program-vulnerable-fraud

III.8 Confidential, Personal, and Private Information – III. Statewide Financial System (SFS)

There are many State and Federal laws governing the access and dissemination of confidential personal and private information

https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii8-confidential-personal-and-private-information

Death Benefits – Divorce and Your Benefits

… as beneficiary of certain benefits is revoked following a divorce, annulment, or judicial separation, once NYSLRS … is revoked regardless of when the final decree of divorce, annulment or judicial separation was signed, unless … the member must re-designate them after the date of the divorce, annulment, or judicial separation, or include the …

https://www.osc.ny.gov/retirement/members/divorce/death-benefits

Opinion 92-23

… the circumstances (1A Antieau, Municipal Corporation Law, §10.16). The term may not be so long as to "cede away control … (see 10A McQuillin, Municipal Corporations, §29.101; 10 McQuillin, Municipal Corporations, §28.42.35). …

https://www.osc.ny.gov/legal-opinions/opinion-92-23

Wyandanch Union Free School District - Budget Review (B22-7-1)

… proposed 2022-23 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. … District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1

Examination of Unemployment Insurance Benefits

… requests and payments DOL approved were appropriate and in accordance with applicable Federal and State laws and … including: (i) high risk payment requests DOL approved in 2015; and (ii) prior year payments related to those 2015 … duplicate payments; and (iii) out of country indicators in the claimants’ log file to the DOL payment file to …

https://www.osc.ny.gov/state-agencies/audits/2016/09/16/examination-unemployment-insurance-benefits

Oversight of Telemental Health Services (Follow-Up)

… Objective To determine the extent of implementation, as of November 15, … for developing regulations and providing guidance to assist OMH-licensed and -designated providers under … two-way, real-time interactive audio and video equipment to provide and support mental health services and psychiatric …

https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-follow

Medicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims

… December 31, 2020. About the Program The Department of Health administers the New York State Medicaid program. Many of the State’s Medicaid recipients are enrolled in both … Legislature approved a plan for Medicaid to pay 85 percent of dual-eligibles’ copayment or coinsurance on Medicare Part …

https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claims

Opinion 2002-2

… credit after entitlement age); (voluntary waiver of right to begin receiving award at entitlement age) GENERAL … To implement that feature, a service award program may permit a participant to waive voluntarily the right to begin … award program, however, should not be structured so as to permit a participant to begin receiving payment of his or her …

https://www.osc.ny.gov/legal-opinions/opinion-2002-2

Opinion 2002-2

… credit after entitlement age); (voluntary waiver of right to begin receiving award at entitlement age) GENERAL … To implement that feature, a service award program may permit a participant to waive voluntarily the right to begin … award program, however, should not be structured so as to permit a participant to begin receiving payment of his or her …

https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0

IV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions

… pursuant to collective bargaining agreements. 60004 Dental Insurance State’s contribution to the Dental Insurance plan. 60007 Dependent Care Advantage Employer … by June 30, 2013.   SFS Account Title Description 60170 Auto Accident Claims Payment of claims for damage to personal …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-charges

Opinion 90-17

… of surplus moneys) TOWN LAW, §185(1): Absent a provision to the contrary in a special act of the state legislature, … a dissolved fire district has been paid must be credited to the taxable real property located in such district in the … next succeeding assessment of town taxes. This is in reply to your inquiry relating to the use of surplus moneys of a …

https://www.osc.ny.gov/legal-opinions/opinion-90-17

Opinion 95-31

… pursuant to General Municipal Law, §207-m. May 24, 2000 Christina Lomolino, Esq., Corporation Counsel City of Yonkers …

https://www.osc.ny.gov/legal-opinions/opinion-95-31

Comptroller DiNapoli Releases Municipal Audits

… completed audits of the Village of Allegany , Baldwin Public Library , Town of Charleston , Comsewogue Public Library , Endwell Fire District , Lily Dale Volunteer … did not maintain diesel fuel inventory records. Baldwin Public Library – Payroll (Nassau County) Auditors found the …

https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-audits

XII.5.C Selecting the Appropriate Vendor and Address Sequence – XII. Expenditures

… SECTION OVERVIEW AND POLICIES When processing payments to a vendor, Business Units should ensure the voucher is payable to the correct Vendor ID and the payment goes to the correct Address Sequence for the vendor’s remit-to address. The Statewide Vendor File …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5c-selecting-appropriate-vendor-and-address-sequence

Residents of Long-Term Care Facilities Lacking Access to Advocates

… services due to a decline in the number of volunteers and a severe shortage of paid staff, according to an audit … P. DiNapoli. “Ensuring that residents of nursing homes and assisted living centers have regular and open contact with ombudsmen to resolve issues and provide …

https://www.osc.ny.gov/press/releases/2019/10/residents-long-term-care-facilities-lacking-access-advocates

New York State Comptroller DiNapoli and New York City Retirement Systems and Pension Funds Announce Appointment as Lead Plaintiffs in Wynn Resorts Shareholder Lawsuit

… and the NYC Funds as co-lead plaintiffs was issued May 10 by Nevada's Clark County District Court Judge Joe Hardy, …

https://www.osc.ny.gov/press/releases/2018/05/new-york-state-comptroller-dinapoli-and-new-york-city-retirement-systems-and-pension-funds-announce

Opinion 99-14

… constitutes indirect expenditure) GENERAL MUNICIPAL LAW, §103; TOWN LAW, §198(12): An agreement by a town on behalf of … to competitive bidding under General Municipal Law, §103 if it involves a direct or indirect expenditure in excess … subject to the competitive bidding requirements of section 103 of the General Municipal Law. General Municipal Law, §103 …

https://www.osc.ny.gov/legal-opinions/opinion-99-14