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Opinion 88-50
… whether old, worn materials are completely replaced with new materials". We then concluded that the replacement of … a truck's body, in conjunction with the acquisition of a new engine, constitutes a "capital improvement," rather than …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Adoption Subsidy Program (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Adoption Subsidy Program (Report … subsidy payments to adoptive parents were supported and in compliance with governing regulations. The Office of … deceased per various government records. We also found a subsidy paid to one household after the adopted person had …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followRailroad Bridge Inspection Program
… Purpose To determine whether the Department of Transportation … properly oversees railroads operating in the State to ensure they meet the bridge inspection requirements. This … certifications. As a result, four of 114 certifications due during our audit period were not submitted, 43 were late …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programFire Prevention, Safety and Control
… for People With Developmental Disabilities (Office) was in compliance with applicable fire prevention, safety and … it serves. Background The Office provides services in both institutional and residential settings across the … with developmental disabilities. On March 21, 2009, a fire in one of the residences resulted in the death of four …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… reimbursements for special items. On four such claims we reviewed, Empire paid hospitals about $279,000 (or 344 … more than the costs of the special items in question. We were unable to obtain supporting documentation from 13 hospitals for 44 selected claims for special items. If Empire paid these hospitals 344 percent more than the …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughHousing Preferences for Veterans (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Housing Preferences for … report, issued on June 6, 2012, found that, although the New York State Legislature had extended the right of preference …
https://www.osc.ny.gov/state-agencies/audits/2015/01/29/housing-preferences-veterans-followOpinion 89-30
… or statutory amendments that bear on the issues discussed in the opinion. PERSONAL PROPERTY -- Gasoline (authority to … under a town contract to the private organization for use in the private organization's bus. You ask whether a town may … appropriate officials of the New York State Department of Taxation and Finance and the Federal Internal Revenue Service …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Opinion 2005-5
… the original salary provisions, in order to cover “fringe benefits”, that “have become an increasingly important …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5State Agencies Bulletin No. 2238
… is lapsing on 6/28/2024, agencies will need to insert a new row into the Department Budget Table USA (refer to Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2238-updating-payserv-chartfield-strings-june-lapsing-eventsHazard Mitigation and Coordination (Follow-Up)
… New Yorkers. New York City Emergency Management (NYCEM) is responsible for coordinating citywide emergency planning …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/hazard-mitigation-and-coordination-followDiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
… Plan has more than 650,000 accounts valued at more than $16 billion. “New York’s 529 College Savings Program has … oversee New York’s program. With approximately $16 billion in total assets, New York’s 529 Direct Plan is the … States. The latest reduction, from 0.17 percent to 0.16 percent, follows previous reductions beginning in 2009 …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planOversight of Transportation Services and Expenses (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Oversight of Transportation … services for parolees (Community Supervision), as well as a Central Office. Its work requires a diverse fleet of both … vehicles. Many of DOCCS’s employees operate its vehicles in its day-to-day operations. Of the 44 facilities, 32 manage …
https://www.osc.ny.gov/state-agencies/audits/2024/07/31/oversight-transportation-services-and-expenses-followTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
… records and reports. As a result, the Board’s ability to effectively monitor the Clerk’s financial operations was … and there was an increased risk that collections could have been lost or stolen. The Clerk did not: Deposit 54 … Law (Town Law) Section 30 that requires fees over $250 to be deposited within three days of receipt or Town Law …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… not have a sampling plan to identify all potential outlets for sampling. District officials also did not have a remedial …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mAdvisory Council for the Retirement System
… Briccetti Mulligan President & CEO Business Council of New York State, Inc. Mario Cilento President New York State … Boards Association Bryant Kolner President Alliance of Public Retiree Organizations of New York Diana Hinchcliff …
https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-systemTransaction Number Requirement
… be mandatory, an asterisk (*) will be added to the left of the field name to denote that it is required. See examples … Any questions or comments may be directed to the Office of Budget and Policy Analysis by emailing: …
https://www.osc.ny.gov/public-authorities/transaction-number-requirementLanguage Access Services (Follow-Up)
… of the five recommendations included in our initial audit report, Language Access Services (Report 2022-S-38 ). … a written waiver form. The objective of our initial audit, issued October 26, 2023, was to determine if DMV was adequately serving the …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-followIX.1 Accounting for Federal Grants – IX. Federal Grants
… regarding federal grants: https://grantsmanagement.ny.gov NYS Grants Management - Streamlining State Grant Processes http://www.grants.gov Federal website for comprehensive grant information http://www.whitehouse.gov/omb Office of Management and Budget-Bulletins and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewState Agencies Bulletin No. 2346
… is lapsing on 6/30/2025, agencies will need to insert a new row into the Department Budget Table USA (refer to Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2346-updating-payserv-chartfield-strings-june-lapsing-eventsXII.4.E Electronic Invoicing – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The eSettlements module in the … electronic invoices. Agencies should refer to Chapter X, Section 4.A - Vendor Classifications of this Guide for … invoices to those agencies as usual. The purpose of this section is to provide guidance to online agencies about …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicing