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Opinion 2002-5
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … of rights in land for open space preservation, no referendum is required upon establishment of the reserve … a period of more than one fiscal year (1998 Opns St Comp No. 98-7, p 17). General Municipal Law §6-c authorizes a town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Contract Advisory No. 7
… Business Unit, Contract Number, and Department ID values. Stand alone purchase orders should not contain any special … should be used in the Contract Number. Contract or stand alone purchase order transactions received at OSC for … non-approved. Agencies should review all contract and stand alone purchase order transactions under their …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/7-special-characters-should-not-be-used-contract-and-stand-alone-purchase-orderImproper Medicaid Payments for Childhood Vaccines (Follow-Up)
… from a number of diseases. The Centers for Disease Control and Prevention (CDC) is responsible for … of the VFC Program. The CDC purchases vaccines from drug manufacturers at a discount and distributes the vaccines … in Medicaid, the Medicaid program pays the vaccine administration fee. We issued our initial audit report on …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/improper-medicaid-payments-childhood-vaccines-followState Agencies Bulletin No. 868
… (1) Form W-2. Employees who worked in more than one (1) company will receive a Form W-2 for each company. Workers’ … contributions for employees with Domestic Partner Health Insurance. WCX Workers’ Compensation excluded amount. This is … Care, Flexible Spending Account and Non-Taxable Health Insurance, is excludable for Federal income tax, FICA and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/868-form-w-2-calendar-year-2008Non-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… 2018 to April 2022, valued at $8 million. We found service tickets for 18 pieces of equipment. Six pieces of equipment did not have any service tickets to show they were maintained. Eighteen pieces of equipment had 768 service tickets. However, for six of the 18, none of the service …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followCUNY Bulletin No. CU-207
… Purpose To explain the procedures for processing summer payments for CUNY … staff Background Pursuant to an agreement between the City University of New York and the CUNY Research Foundation, certain professional staff will … This bulletin explains the procedures for processing summer payments for CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-207-grant-payments-summer-researchDiNapoli Releases Executive Budget Report
… today by State Comptroller Thomas P. DiNapoli. This report, prepared each year following the release of the … will grow by a projected 2.8 percent. Debt DiNapoli’s report also finds New York state will continue to rely … from the Department of Economic Development. DiNapoli’s report also notes the Governor announced a phased-in minimum …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportMedicaid Program – Medicaid Claims Processing Activity April 1, 2018 Through September 30, 2018
… attention, as follows: $123.9 million in Medicaid managed care premiums was paid on behalf of 86,475 Medicaid … for inpatient claims that were billed at a higher level of care than what was actually provided; $1 million was paid for claims …
https://www.osc.ny.gov/state-agencies/audits/2019/07/10/medicaid-program-medicaid-claims-processing-activity-april-1-2018-through-september-30-2018State Agencies Bulletin No. 2260
… eligible employees of the Security Services Unit in Bargaining Unit 01 and Non-Arbitration eligible employees … Earnings Code O16 must be submitted for: Hours worked on a shift other than an employee’s regular shift that occur … the straight time overtime rate (paid using Earnings Code OTB). Examples of when each of the above Earnings Codes must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2260-double-time-payments-eligible-employees-security-services-unit-ssuState Agencies Bulletin No. 2263
… eligible employees of the Security Supervisors Unit in Bargaining Unit 61 and Non-arbitration eligible employees … Earnings Code O16 must be submitted for: Hours worked on a shift other than an employee’s regular shift that occur … the straight time overtime rate (paid using Earnings Code OTB). Examples of when each of the above Earnings Codes must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2263-double-time-payments-eligible-employees-security-supervisors-unit-sspuState Comptroller DiNapoli Releases Audits
… the project review backlog. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2019/03/state-comptroller-dinapoli-releases-auditsDivision of Housing and Community Renewal Bulletin No. DH-34
… Chapter 49 of the Laws of 2008, Article 8, Section 131.6 and 130.3 of the Civil Service Law, and the 2007-2011 … job rate Salary outside range Agency Actions - Pay Period 15 Beginning in Pay Period 15L, agencies that enter Rein …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-34-october-2008-performance-advances-and-longevityCost-Saving Ideas: School District Auditing – Audit Committee
… as a separate advisory committee or a combination of the two a district resident or nonresident Who does not … employees or service providers (see Avoiding conflict of interest ) Resources "Audit Committee Charter Guidance [pdf]," Office of the State Comptroller (includes audit committee charter …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeWyoming County – Selected Financial Activities (2015M-94)
… to examine selected County financial management activities for the period January 1, 2013 through April 15, 2015. … a 16-member Board of Supervisors. Budgeted appropriations for 2015 total approximately $125 million. Key Findings The … sites or options prior to entering into a 17.5 year lease for office space with a private developer. The procurement …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Broome County – Information Technology (2013M-351)
… and sensitive information such as bank account numbers. A breach notification policy has not been approved by the IT … the use of portable storage devices. Approve and adopt a breach notification policy. Develop a disaster recovery plan. …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Claryville Fire District – Budgeting Practices (2014M-59)
… separate from the Towns of Neversink and Denning located in Sullivan and Ulster Counties. The District is responsible … needs without sufficient information. The District does not have a written capital plan, with an equipment …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Hortonville Fire District – Financial Reporting (2014M-188)
Hortonville Fire District Financial Reporting 2014M188
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Village of Kaser - Refuse User Fees and Records (2018M-97)
… agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Contract Submission System (CSS)
… New York State authorities must use the Contract Submission … the Authorizer’s Online Services account with the New York State Office of the State Comptroller (OSC). Online … of establishing a user account in Online Services with the New York State Office of the State Comptroller (OSC) to …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-cssFulton Public Library – Cash Receipts and Disbursements (2017M-269)
… 31, 2017. Background The Fulton Public Library is located in Oswego County and is classified as a school district … contracted payroll vendor has access to the Library’s bank account to withdraw funds for payroll and fees. The Board does not audit …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269