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Opinion 90-46
… §39(2)(e); STATE FINANCE LAW, §8(15): A county is entitled to retain $5.00 of each court index fee of $100.00 collected by a county clerk pursuant to Civil Practice Law and Rules, §8018(a). The State must … and approval by him refund within three years from the date of payment, any fee or portion of a fee or other moneys …
https://www.osc.ny.gov/legal-opinions/opinion-90-46Town of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… complete report - pdf ] Audit Objective Determine whether the Town of Otselic (Town) Town Supervisor (Supervisor) maintained … timely financial records and reports. Determine whether the Town Board (Board) ensured that Town officials did not …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (Follow-Up)
… extent of implementation of the two recommendations made in our initial audit report, Improper Medicaid Payments for … 1, 2013 through December 31, 2017. We identified $416,237 in Medicaid overpayments on inpatient claims that contained a … Key Finding Department officials made some progress in addressing the problems we identified in the initial audit …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/improper-medicaid-payments-recipients-diagnosed-severe-malnutrition-followDiNapoli: Five Fortune 500 Companies Reach Agreements on Corporate Political Spending
… legal right to know how corporate dollars are being spent in the political arena,” DiNapoli said. “These companies … Since the U.S. Supreme Court’s Citizens United ruling in 2010, DiNapoli has made it a priority to engage the Fund’s … with the Fund or after a significant shareholder vote in support of the Fund’s proposal: 2016 Centerpoint Energy …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-five-fortune-500-companies-reach-agreements-corporate-political-spendingOversight of Water Supply Emergency Plans
… New Yorkers receive water from public water supply systems in New York State. State Public Health Law §1125 (Law) … Response Plan (ERP) and a Vulnerability Assessment (VA). In the VA, Water Systems identify any vulnerabilities that … and terrorism, along with an anticipated corrective action in place for any identified vulnerabilities. According to …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansSales Tax Vendor Registration Practices
… Objective To determine whether the Department of Taxation and Finance (Department) has taken steps to ensure that persons who are required to register as sales …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesNYS Comptroller DiNapoli Continues to Hold Corporate America Accountable for Poor Climate Policies
… Retirement Fund’s latest successful shareholder efforts to have corporations improve their environmental policies and practices and take steps to address climate risk. “Climate change is a significant threat to our pension fund’s investments. We take a broad approach …
https://www.osc.ny.gov/press/releases/2019/09/nys-comptroller-dinapoli-continues-hold-corporate-america-accountable-poor-climate-policiesDivision of Housing and Community Renewal Bulletin No. DH-32
… Pay effective April 1, 2008. Affected Employees Employees in Bargaining Unit 67 who meet the eligibility criteria … for a retroactive 3% Salary Increase for employees in graded and NS (SG 600) positions, trainees (SG 800) and … Increase The legislation provides for an increase in the five (5) and ten (10) year Longevity payments for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-32-april-1-2007-and-april-1-2008-salary-and-otherEquine Health and Safety
… The Commission regulates all aspects of gaming activity in the State, including horse racing and pari-mutuel … Commission’s practices to promote equine health and safety in New York State. However, we found the Commission could … procedures; improve how incident information is recorded in the Equine Breakdown, Death, Injury and Incident Database; …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safetyJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… TE Fund (Expendable) and TN Fund (Non Expendable). GASB Statement No. 34 makes significant changes to the accounting … the full accrual basis of accounting. As described in our June 2000 bulletin, OSC "will make the necessary adjustments … only the basis of accounting and reporting of trust funds. Account codes, accounting records, budgeting, bank accounts, …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsState Comptroller DiNapoli Releases School Audits
… School District and Roscoe Central School District . "In an era of limited resources and increased accountability, … from seven providers who were paid a total of $172,184 in 2016-17. In addition, district officials did not require written quote …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-school-auditsAdministration of Non-Competitive and Limited-Competition Contracts
… contracts with some vendors that had poor performance. In fact, 12 sampled contract vendors received … totaled $114.1 million. For 9 of the 12 vendors, children in their care were abused by employees or foster parents. Consequently, in some cases, the health and safety of children were placed …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsXIV.13.B Error Identification and Resolution – XIV. Special Procedures
… journal entry has errors and is unable to post in SFS. State agencies are expected to monitor these errors … “E” under budget status to see the budgetary chartfields in error and the ledger group that is causing the issue. … authority. The normal interchange rules established in section 51 or 93 of SFL should be followed first. If it is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13b-error-identification-and-resolutionEthics Oversight (2020-MS-1)
… and should do more to ensure proper ethics oversight. For the 20 local governments we examined: 95 percent of local … on time. 50 percent did not review disclosure statements for potential conflicts of interest and completeness. 50 … requirements are met. Ensure ethics training is provided for all Ethics Board members, officers and employees. Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1Mandatory Membership – Membership and Enrollment
… 27, 1976, membership is mandatory for: Employees who work in full-time, permanent 12-month ERS positions. They must … date of hire. Minimum earnings for mandatory membership in Tiers 1 and 2 were required. Before April 1, 1967, the … at least $1,500. Employer Failure to Enroll Employee in NYSLRS If you fail to enroll an employee who is required …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/mandatory-membershipLump Sum Payments – Legacy Reporting
… Lump Sum Vacation Payments For members of certain tiers and plans, we can include a lump sum payment for up to 30 unused vacation days in the calculation of a …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/lump-sum-paymentsNewburgh Fire Chief Charged in White Plains Federal Court with Fraudulently Obtaining Retirement Benefits
… As the introductory phrase signifies, the entirety of the text of the Indictment and the description of the Indictment … of Walkill, New York, is charged with one count of wire fraud, which carries a maximum sentence of 20 years in …
https://www.osc.ny.gov/press/releases/2016/01/newburgh-fire-chief-charged-white-plains-federal-court-fraudulently-obtaining-retirement-benefitsV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… government; and the General Ledger Business Unit (GL BU) Change Request Form. For additional instruction on this … and password.. To add or modify a GL BU, complete the COA Change request form and submitted it to [email protected] . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuResponsibility for IT Internal Controls – Information Technology Governance
… Internal controls are essential to the effective operation of local governments and schools. They encompass the … a governing board has responsibility for the oversight of the local government’s or school’s IT operations – whether … questions and help you better understand the effectiveness of the internal controls. The Information Technology …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsDiNapoli Releases Lower Manhattan Economic Snapshot
… with hundreds of thousands of public and private sector employees, and college students. In the past two years, Pace …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshot