Search
Opinion 90-64
… discussed in the opinion. PARK DISTRICTS -- Increase or Improvement of Facilities (referendum not required) … statutory authority (see, e.g., McCabe v Voorhis , 243 NY 401; Mills v Sweeney , 219 NY 213; Citizens For An Orderly … or the decision to authorize the issuance of bonds or capital notes to finance the project. In this regard, we note …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Opinion 92-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … (disposition of interest on investment of library fund); (time for payment over); (issuance of tax anticipation … 1324: (1) Interest earned on the investment of library fund moneys is credited to the library fund. (2) A school …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Opinion 94-11
… of a fire district generally may not expend district funds in connection with a celebration of the district fire … anniversary. The district may, however, expend funds pursuant to Town Law, §176-d if the anniversary … commissioners of a fire district may expend fire district funds in connection with a celebration of the district fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Collection and Use of Oil Spill Funds
… all fees due the New York Environmental Protection and Spill Compensation Fund (Oil Spill Fund or Fund) in compliance with applicable laws and if all expenditures from the Fund are reasonable, appropriate, and associated with spill remediation projects. The audit …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsMedicaid Program – Medicaid Claims Processing Activity October 1, 2013 Through March 31, 2014
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … 2014, eMedNY processed about 112 million claims, resulting in payments to providers of about $25 billion. The claims are …
https://www.osc.ny.gov/state-agencies/audits/2015/05/21/medicaid-program-medicaid-claims-processing-activity-october-1-2013-through-march-31-2014Oversight of the Farm-to-School Program (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Oversight of the FarmtoSchool Program Report 2020S9
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followEast Rochester Union Free School District – Procurement (2022M-56)
… with Board policies and applicable statutory requirements. Of the $1.88 million in purchases tested from 25 vendors, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Milford Central School District – Fund Balance Management (2022M-94)
… the projected unused appropriated fund balance of $720,000 is added back, the recalculated surplus fund balance exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Marion Central School District – Procurement (2022M-3)
… District (District) officials procured goods and services in accordance with the procurement policies and procedures … Board did not always ensure that competition was sought in accordance with the procurement policies and procedures … officials cannot assure taxpayers that purchases were made in the most prudent and economical manner. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3State Police Bulletin No. SP-230
… dues increase for employees represented by NYSPIA, in Bargaining Unit 62. Affected Employees Employees represented by NYSPIA, in Bargaining Unit 62 are affected. Effective Dates Effective in paychecks dated June 8, 2022. OSC Actions At the request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-230-new-york-state-police-investigators-association-nyspia-dues-increaseReporting Formats – Enhanced Reporting
… Employers can submit their report as a file or manually in Retirement Online Report types include regular reports …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-formatsTown of Morris – Justice Court Operations (2021M-66)
… deposited, disbursed, recorded and reported fines and fees in an accurate and timely manner. Key Findings The Justice … recorded and reported the fines and fees we reviewed in an accurate and timely manner. During the audit period, … deposited disbursed recorded and reported fines and fees in an accurate and timely manner …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/06/11/town-morris-justice-court-operations-2021m-66Ripley Central School District – Financial Management (2021M-23)
… Adopt budgets that include reasonable estimates for appropriations and the amount of appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Town of Randolph – Justice Court Operations (2021M-76)
… deposited, disbursed and reported all fines and fees in a timely manner. Key Findings The Justice accurately … and fees in a timely manner. However, the Justice did not ensure computerized case records were updated in an … that all disposed of (closed) cases were properly reported to appropriate State agencies. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… officials. Key Recommendations Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsLong-Term Care Ombudsman Program (Follow-Up)
… Our audit covered the period October 1, 2015 to January 30, 2019. During the initial audit, we found that certain … staff for the federal fiscal year (FFY) ending September 30, 2018, and about 30 percent of facilities were not visited by an ombudsman, …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/long-term-care-ombudsman-program-followAccess Controls Over Selected Critical Systems (Follow-Up)
… 2017-S-56 ). About the Program The Office of Children and Family Services (OCFS) is charged with promoting the safety, permanency, and well-being of children, youth, families, and vulnerable populations in New York State. Its …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-followAdministration of Mitchell-Lama Waiting Lists (Follow-Up)
… apartments, were built under the Program. In exchange for low-interest mortgage loans and real property tax … and apartments do not need to be kept affordable for middle-income families. There are currently 133 … Program units) have priority over external applicants for available apartments, developments are required to offer …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/administration-mitchell-lama-waiting-lists-followUse of Vendor-Supported Technology (Follow-Up)
… Objective To assess the extent of implementation of the two … Program Niagara Frontier Transportation Authority (NFTA) is a New York State public benefit corporation responsible … 1,500 employees, including an information technology (IT) department that operates out of its main office. To help …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followCompliance With Jonathan’s Law (Follow-Up)
… non-verbal autistic and developmentally disabled boy, died while in the care of a State facility operated by …
https://www.osc.ny.gov/state-agencies/audits/2021/02/25/compliance-jonathans-law-follow