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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 … wages" as used in General Municipal Law, §§207-a and 207-c in connection with payments to certain injured paid …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 96-8
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Justice Courts (payment of fees … Municipal Law, §99-l[1][a] for handling cases which result in default judgments) STATE COMPTROLLER -- Justice Court Fund … by the Thruway Authority, even if the case results in a default judgment. You ask whether a town or village is …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 96-7
… 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-96-7Opinion 96-24
… This opinion represents the views of the Office of the State Comptroller at the time it was … (appropriations to capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve Fund (referendum requirements in …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 95-1
… responsibility to pay health care cost of urban renewal agency employees) MUNICIPAL CORPORATIONS -- Powers and Duties (contribution to urban renewal agency for health care benefits) GENERAL MUNICIPAL … agency. The city, however, may determine to provide city funds to the agency to cover costs of such benefits. You …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Oversight of Construction Management Contracts (Follow-Up)
… 2021 and covering the period June 29, 2017 through July 17, 2020, was to determine if Parks was adequately monitoring …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followOversight of Pupil Transportation Services (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Oversight of Pupil … training and safety technique requirements for school bus drivers and school bus safety training instructors and … Key Finding Department officials made limited progress in addressing the issues we identified in the initial audit …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followInternal Controls Over Selected Financial Operations (Follow-Up)
… Objective To determine the extent of implementation of the nine recommendations included in our … Controls Over Selected Financial Operations ( 2018-S-66 ). About the Program The Division of Military and Naval …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followXIII.2 Overview – XIII. Employee Expense Reimbursement
… employees adhere to all employee expense policies outlined in this guide, as well as all relevant rules and regulations. … into the SFS Travel and Expense module. See Section 2.C – Expense Report Certification of this Chapter for more … to Section 9 – Allowed Values for Processing Payments in the SFS of this Chapter for a complete listing of expense …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewValhalla Union Free School District – Network User Accounts (2022M-26)
… Key Findings District officials did not adequately manage the District’s network user accounts to help prevent … 3, 2012, to September 3, 2021, and account for 15 percent of the District’s network user accounts. Ensured District …
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
… pension calculation. Other Examples of Lump Sum Payments Buy Back Settlement Agreement* Holiday Maintenance (clothing, …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… subject to defined levels of materiality, are included in the State’s government-wide financial statements as required by GASBS 34. These assets are reported in a very similar manner to capital assets in a commercial accounting environment and are also subject …
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
… an employee has: (i) unreconciled charges for six months or more, (ii) repeated instances of not reconciling travel events, or (iii) displayed patterns of misuse, the Agency should … all the charges are appropriately reconciled. Improper or unauthorized charges by the employee will result in …
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
… have advocated for additional federal support in the form of extended interest waivers. 13 In addition, State … and prevent New York businesses from growing to the full extent of their capacity. Endnotes 1 U.S. Department of …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueCity of Yonkers – Budget Review (B21-6-8)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2021-22 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … to borrow up to $15 million for tax certiorari settlements in the 2021-22 fiscal year. Firefighting overtime costs could …
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)
… Objective To determine the extent of implementation of the four recommendations made in our initial audit report, Oversight of Direct Placement of Children ( 2017-S-30 ). About the …
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
… December 31, 2020. About the Program The Department of Health administers the New York State Medicaid program. Many of the State’s Medicaid recipients are enrolled in both … Legislature approved a plan for Medicaid to pay 85 percent of dual-eligibles’ copayment or coinsurance on Medicare Part …
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 … officials established adequate controls over user accounts in order to prevent unauthorized use access andor loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-user