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Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… Law Sections 1604, 1724, 1804 (1), 1903(1), 2524, 2580 Board may, among other options, create the office of … 1604(35), 1709(20-a), 1804(1), 1903(1), 2526 and 2554(2-a); see also 8 NYCRR Section170.12(c) BOCES Board of … 10, 23. Village Board of Trustees. Village Law Section 5-524 Board may create the office of village auditor or …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesComptroller DiNapoli and A.G. Schneiderman Announce Indictment of NYC Councilman Ruben Wills In Public Corruption Scheme
… the indictment of New York City Council Member Ruben Wills for allegedly pocketing both public campaign funds and charitable grant money for personal benefit. Mr. Wills and a member of his family … funds intended to help people were allegedly used instead for shopping trips to high-end stores. Charges such as these …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-nyc-councilman-ruben-wills-publicOversight of Mental Health Education in Schools
… Objectives To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary mental … To determine what steps the State Education Department is taking to ensure …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsDiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… risks, diversity, equity and inclusion (DEI), workforce management, and ensuring a robust governance framework to … DEI, workforce management, governance, board diversity, executive compensation, and political spending disclosure. … voting on all director nominees, advisory votes on executive compensation, and votes on shareholder proposals at …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesXIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… Project ID Project ID in SFS is an internal identifier to capture costs related … of ‘NEXT’ auto-numbering approach for their Project ID. Auto-numbering is aligned with guidance and avoids … Project IDs. Using the federal grant number as the Project ID when creating new projects in SFS is no longer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionManchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… or transparently use capital project resources. As a result, voters were not afforded the opportunity to ratify …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexTown of Middleburgh – Claims Audit Process (2023M-56)
audit town middleburgh
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… buildings acquired during our audit period rather than leasing them. Key Recommendations Perform and document a thorough cost-benefit analysis of leasing versus purchasing buildings to ensure the best …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsU-Crest Fire District #4 – Travel Expenditures (2017M-35)
… rates set by the federal General Services Administration (GSA). Of $39,700 in lodging transactions for 10 overnight … for meals and hotels are no greater than the GSA rates. Plan conference travel, including hotel …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Fishers Island Waste Management District -- Purchasing (2015M-292)
… contract to a vendor who does not submit the lowest bid or quote. …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Accounts Payable Advisory No. 47
… threshold requirements for the use of a purchase order (PO) and the procurement card (PCard). These requirements are … Card Use . Update : Agencies are required to use a PO for all single purchases of $10,000 or more from any … threshold requirements for the use of a purchase order PO and the procurement card PCard These requirements are …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useFuel Purchases (2014-S-20)
We audited whether the Authority is purchasing the correct type of fuel, paying the proper amount for the fuel purchased, receiving the correct amount of fuel,
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s20.pdfOpinion 99-14
… this transaction is more appropriately characterized as a sale by the town of unneeded personal property, or as a … p 84; 1986 Opns St Comp No. 86-78, p 124). The method of sale chosen is within the sound discretion of the governing … board should take appropriate measures to ensure that the sale price is upon the best or most beneficial terms. 2 It …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Opinion 2008-3
… § 176 [21]; see e.g . , 2003 Ops St Comp No. 2003-4, at 10; cf . Wells v Town of Salina , 119 NY 280). Except as … NYS2d 918, mod on other grnds 88 AD2d 780, 451 NYS2d 523, app dsmd 58 NY2d 601, 458 NYS2d 1025, app dsmd 58 NY2d 687, … concisely stating the purposes and effect thereof ( id .). The abstract must be prepared by the fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Access Requirements for Retirement Online Pages and Notifications – When Employees Retire
… The Contact and Security Administrators at your organization are responsible for reviewing and updating contact information and security roles for … Contact and Security Administrators at your organization review and update access for those who need to submit information to NYSLRS when …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/access-requirements-retirement-online-pages-and-notificationsRetiring with an Outstanding Loan – State Police Plan
… Tier 2 Members If you retire with an outstanding loan, the annuity portion of … benefit will be permanently reduced . You cannot pay off your loan once you retire. The amount of your annuity … (service or disability). Benefit Reduction Examples Here are examples of how your service retirement benefit would be …
https://www.osc.ny.gov/retirement/publications/1518/retiring-outstanding-loanGlossary
… Property”). Account A record of financial transactions for individuals, such as with banks, brokerages, utility … must group the individual items into one aggregate amount for each property type. Audit An examination and verification … to the NYS Office of Unclaimed Funds requesting payment for monies being held by the New York State Comptroller. …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryOffice of Operations: 2024 Virtual Fall Conference
… if you have questions or need assistance. COURSE SCHEDULE Monday, October 28 9:00 – 12:00: The … Target Audience: Agency staff involved in Procurements Course Length: 3 hours Join WebEx Presentation (PDF) 1:30 – 3:00: Procurement Thresholds This course will provide an overview of the varying contract …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conference-archivedXVII.2.A Lapsing Reports – XVII. Lapsing Appropriations
… to: SFS > Main Menu > Commitment Control > Budget Reports > App Due/Not DueTo Laps(KK0004). NOTE: The Lapse … must monitor and react to items appearing on these reports which require agency action. OSC monitors these reports for items requiring OSC action. If an agency is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2a-lapsing-reportsPatchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… April 30, 2016. Background The Patchogue-Medford Union Free School District is located in the Town of Brookhaven, … PatchogueMedford Union Free School District Leave Accruals 2016M236 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236