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Opinion 90-51
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (use of … and may not be paid for with surcharge funds. This is in reply to your letter inquiring about the use of … County Law (§300, et seq .), to fund certain activities in relation to the county's proposed installation and …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 96-9
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief … chief of police so as to entitle the chief to an increase in salary depends on the intent of the parties to the … Consistent with this policy, we believe that the meaning and intent of the collective bargaining agreement …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 96-8
… (payment of fees pursuant to General Municipal Law, §99-l[1][a] for handling violations of toll collection … (payment of fees pursuant to General Municipal Law, §99-l[1][a] for handling cases which result in default judgments) …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 96-7
Whether fire districts may join together in an ad campaign for the purpose of recruiting volunteer firefighters for the fire departments of those districts
https://www.osc.ny.gov/legal-opinions/opinion-96-7Opinion 96-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 95-1
… or statutory amendments that bear on the issues discussed in the opinion. COMMUNITY DEVELOPMENT AGENCIES -- Officers … city is responsible for paying the cost of these benefits in the event the agency has insufficient funds to cover the … grant of the authority, it is our opinion that the city, in its discretion, could determine to provide city funds to …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Oversight of Construction Management Contracts (Follow-Up)
… construction manager (term contracts). Parks currently has 10 active CM term contracts with private firms totaling $24.6 …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followOversight of Pupil Transportation Services (Follow-Up)
… ). About the Program Approximately 2.3 million children are transported to school daily across the State, with one … $3.4 billion, with State aid covering $2 billion. The New York State Education Law requires the State Education …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followInternal Controls Over Selected Financial Operations (Follow-Up)
… purchases. Under the State Military Law, DMNA makes pension payments to certain former service members who became … State service within 3 years prior to applying for a pension. Monthly pension payments depend on factors such as salary and years …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followXIII.2 Overview – XIII. Employee Expense Reimbursement
… Payable module. Non-employees may also take advantage of the State’s eSettlements process. The SFS prevents an … to Section 2.A – Expense Report Mandatory Header Fields of this Chapter for additional information. The SFS also … if the employee owes money to the State as a result of previous expense reports (i.e., Due to State). Please …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewValhalla Union Free School District – Network User Accounts (2022M-26)
… 3, 2012, to September 3, 2021, and account for 15 percent of the District’s network user accounts. Ensured District … user accounts enabled on the network increases the risk of unauthorized access. Key Recommendations Disable … as soon as they are no longer needed and maintain a list of authorized network users to periodically review network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Lump Sum Payments – Enhanced Reporting
… Lump sum payments should be reported in the month they were earned. Report any lump sum payments … payment for up to 30 unused vacation days can be included in the pension calculation. Other Examples of Lump Sum Payments Buy …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… to capital assets in a commercial accounting environment and are also subject to depreciation and/or the modified approach as a method to reflect asset …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingOnteora Central School District – Procurement and Claims Auditing (2021M-216)
… to District’s financial application to verify availability of funds and ensure pricing matches vendor agreements. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216XIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… part of creating and submitting travel expense reports in the Statewide Financial System (SFS). These reports should … the ramifications if those charges are not reconciled in accordance with the guidance above. Agencies must also … not paid back within 30 days of the expense report date in which the Due to State was created. It is important for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationUpdate on New York’s Unemployment Insurance Trust Fund: Challenges Continue
… such claims are part of the safety net, and are financed with federal and state payroll taxes collected from … New York is one of only seven states or territories with UI funds that continue to be in debt to the federal … million. 2 Payment of this interest was largely deferred, with only $3.4 million paid. 3 As of May 31, New York has …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueCity of Yonkers – Budget Review (B21-6-8)
… on nonrecurring revenue of $55.2 million, such as fund balance, one-time State funding and sale of property, to balance its budget. The City could face a shortfall of $1.8 … Recommendations Replace nonrecurring revenue, such as fund balance, in the 2022-23 budget. Develop a plan to address …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Oversight of Direct Placement of Children (Follow-Up)
… Oversight of Direct Placement of Children ( 2017-S-30 ). About the Program OCFS oversees the State’s child … been implemented. Key Recommendations Officials are given 30 days after the issuance of the follow-up review to provide …
https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-followMedicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… Program The Department of Health administers the New York State Medicaid program. Many of the State’s Medicaid recipients are enrolled in both Medicaid and … The Centers for Medicare & Medicaid Services (CMS) allows state Medicaid programs several options for paying the …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claimsMount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… officials established adequate controls over user accounts in order to prevent unauthorized use, access and/or loss. Key Findings District officials did not establish adequate controls over the District’s user accounts to prevent unauthorized use, access and/or loss. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-user