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Opinion 2003-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … (line-of-duty presumption for paid firefighter) GENERAL MUNICIPAL LAW §208-b; RETIREMENT AND SOCIAL SECURITY LAW … not apply to death benefits provided pursuant to General Municipal Law §208-b. You ask whether the line-of-duty …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Unified Court System Bulletin No. UCS-223
… submission of the voluntary deduction for Bankers Security Group Life. Affected Employees Courts employees in Bargaining … submission of the voluntary deduction for Bankers Security Group Life …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-223-update-existing-deduction-code-398-bankers-sec-gr-lifeOpinion 93-16
… must be credited under a service award program for each calendar year after the establishment of the program in which …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Oversight of Homeless Shelters
… and regulations. Our audit scope covers the period April 1, 2013 to August 5, 2015. Background The Office administers many important …
https://www.osc.ny.gov/state-agencies/audits/2016/02/12/oversight-homeless-sheltersOpinion 91-11
… terms of office of the officers of the local government (NY Const, art IX, §2; Municipal Home Rule Law, … 421. In Morin , supra , the Court of Appeals held that a county local law amending its charter to change the term of the county manager from four years, subject to removal only for …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Selected Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery
… Purpose To determine whether the Department of Environmental Conservation (Department) has effective … and pursue parties responsible for the contamination of inactive hazardous waste sites. This audit covers the … as the State Superfund Program, in New York. The purpose of the Program is to identify, investigate, and remediate …
https://www.osc.ny.gov/state-agencies/audits/2015/01/22/selected-aspects-inactive-hazardous-waste-site-remediation-cost-recoveryOtselic Valley Central School District – Procurement (2022M-58)
… not subject to competitive bidding. Out of nine purchases under the competitive bidding threshold reviewed totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Newark Valley Central School District – Procurement (2022M-60)
… and services may not have been procured economically and in the best interest of taxpayers. We reviewed 30 purchases … service providers paid $133,346 during our audit period. In addition, policies and procedures were inadequate and did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60XII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… guidance on how to process payments to a vendor in foreign currency using the Statewide Financial System. New York State … that a vendor requires checks to be paid in a foreign currency, the Business Unit must process a wire transfer to … Preparation: To process a vendor’s payment in a foreign currency, the Business Unit must first register the vendor in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyXII.6.A Paying Another State Agency – XII. Expenditures
… The SFS Online Customer Business Unit pays the invoice by processing a General Ledger Journal Entry in the General … Business Unit to make payment on the invoice created by the Legacy System Billing Business Unit, a General Ledger … Business Unit A for its share of the space rental by processing a General Ledger Journal Entry. For more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyState Agencies Bulletin No. 1845
… actions that must be taken to correct employees’ addresses and tax data. Affected Employees Employees with the following … the New York Employee’s Withholding Allowance Certificate for New York State and Local taxation of employees. Payroll … queries. Subsequently, OSC will provide tools to agencies for identifying employees requiring corrections in order to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataInternal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Military and Naval Affairs (DMNA) has adequate controls … manages the State’s military forces, which are composed of the New York Army National Guard, New York Air National … by NGB for expenses it incurs in operations and training of the State Army and Air National Guard. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsControls Over Transportation Services and Transportation-Related Expenses
… Our audit objective was to determine whether the Office for People With Developmental Disabilities (OPWDD) has … OPWDD transportation expenses (outside New York City) for the period April 1, 2016 through March 31, 2019 and … and vehicle inspections and provide guidance to DDSOs on their responsibilities to maintain vehicles, including …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/controls-over-transportation-services-and-transportation-related-expensesOversight of Homeless Shelters
… – between 2007 and 2018. The Office administers programs for the State’s low-income residents and provides support to … compliance with applicable rules and regulations. For 2018, Local Districts submitted $2 billion in gross … Twenty-one of those 96 shelters had been visited on prior audits and had been determined to be in poor …
https://www.osc.ny.gov/state-agencies/audits/2020/03/10/oversight-homeless-sheltersUser Access Controls Over Selected System Applications
… whether access controls over select State University of New York Upstate Medical University (Upstate) system … only academic medical center in Central New York, consists of four colleges, a research enterprise, a clinical system, … more than 200 applications that contain a broad range of sensitive and personal information that is considered …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsMedicaid Program - Medicaid Managed Care Organization Fraud and Abuse Detection
… calculation and could result in reduced premiums. There is considerable risk that UHC and Amerigroup did not …
https://www.osc.ny.gov/state-agencies/audits/2016/07/15/medicaid-program-medicaid-managed-care-organization-fraud-and-abuse-detectionOverpayments of Certain Medicare Crossover Claims
… determine if Medicaid overpaid Medicare crossover claims for physician and other outpatient services and to identify … Background Many Medicaid recipients are also eligible for Medicare, the federal health insurance program available … are commonly referred to as "dual eligible." In general, for dual eligible individuals, Medicare is the primary claims …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsSamaritan Village, Inc. – Chemical Dependency Services Program
… monitoring the contract to ensure claims submitted by Samaritan Village, Inc. are valid and consistent with … party payers, etc.), it reduces claimed Program expenses by those amounts. Key Findings OASAS is not effectively … monitoring the contract to ensure that claims submitted by Samaritan Village are valid and consistent with contract …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programRefunding Local Debt
… of the total debt service savings to the issuer resulting from the issuance of the refunding bonds. In addition, refunding bonds may only be sold at private … and interest payment date) which are not to be paid from income received as a result of investing the proceeds of …
https://www.osc.ny.gov/debt/refunding-local-debtSelected Aspects of the Motor Carrier Safety Assistance Program
… ensure that commercial carriers whose vehicles or drivers have been found to have violations serious enough to warrant … vehicles. Roadside inspections of commercial vehicles are a primary part of the Department's activities. The … in additional penalties. Key Findings The Department does not monitor whether carriers submit required …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-program