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Opinion 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)
… of implementation of the two recommendations included in our initial audit report, Oversight of Construction … a range of capital projects to improve these sites. In an effort to better ensure certain capital projects are … Parks occasionally contracts with firms that specialize in providing construction management (CM) services. In 2012, …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followOversight of Pupil Transportation Services (Follow-Up)
… and (c) establish an electronic data file containing accident reports relating to school buses. The Education Law … afforded it. The audit also found that PTSI’s school bus accident database was incomplete and did not account for all … not implemented. Key Recommendation Officials are given 30 days after the issuance of this follow-up to provide …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followInternal Controls Over Selected Financial Operations (Follow-Up)
… composed of the New York Army National Guard, the New York Air National Guard, the New York Naval Militia, and the New … performance under the MCA. Employees who use a DMNA credit card must submit a Monthly Account Summary Transmittal … to applying for a pension. Monthly pension payments depend on factors such as salary and years of service and must …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followXIII.2 Overview – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICY Agencies are responsible for ensuring employees adhere to all employee expense … identification number through the payroll system. Requests for reimbursement by non-employees, such as non-paid … and Board Members, will be requested using the Claim for Payment ( AC 3253-S ) or the Claim for Travel …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewValhalla Union Free School District – Network User Accounts (2022M-26)
… from January 3, 2012, to September 3, 2021, and account for 15 percent of the District’s network user accounts. … network users to periodically review network user accounts for necessity. Review the written procedures the District has in place for the process to communicate employee change in status to …
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
… through Retirement Online to fill out the Statement of Accrued Payments and Leave Credits Form (RS6221) after a … Applications page for more information. For members of most tiers and plans, a lump sum payment for up to 30 … can be included in the pension calculation. Other Examples of Lump Sum Payments Buy Back Settlement Agreement* Holiday …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… All capital assets including infrastructure, subject to defined levels of materiality, are included in the State’s … 34. These assets are reported in a very similar manner to capital assets in a commercial accounting environment and are also subject to depreciation and/or the modified approach as a method to …
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)
… (District) officials procured goods and services in a cost-effective manner and ensured claims were audited for … The District did not: Have proper documentation to support that a bus purchase totaling $121,928 was … is maintained. Provide the claims auditor with access to District’s financial application to verify availability of …
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
… for the travel event, including expenses that are on the State travel card and an employee’s out-of-pocket expenses. … expense report has been approved by the Office of the State Comptroller (OSC) and any Due to State amount resulting from the creation of an expense report …
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
… to a record number of unemployment insurance (UI) claims in New York and other states. Benefits paid through such … collections, contributing to the persistently high balance in New York’s outstanding loan. Fewer Unemployed Individuals, … and Benefits Paid Over the last year, improved employment in New York State has resulted in fewer unemployed …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueCity of Yonkers – Budget Review (B21-6-8)
… and $587.9 million for the City. The 2021-22 budget is $16.7 million more than the City’s budget for 2020-21, an …
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)
… regarding children in direct placement is tracked in CONNECTIONS, the system of record for child welfare in New York State. As of March 1, 2021, CONNECTIONS reported there were 3,738 children in New York … welfare services, such as foster care. Additionally, OCFS’ CONNECTIONS database contained numerous inaccuracies, …
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
… Objective To determine whether Medicaid cost savings can be achieved by modifying the reimbursement methodology for Medicare Part C cost-sharing claims in accordance with … is the primary payer for medical services provided to these dual-eligible recipients. Medicaid typically pays …
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)
… network user accounts. Sensitive information technology (IT) control weaknesses were communicated confidentially to … access and disabling network user accounts when access is no longer needed. Evaluate all existing network accounts, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userOversight of School Safety Planning Requirements (Follow-Up)
… the Program In New York, schools are required to develop and regularly review safety plans as part of the Safe Schools … in New York’s schools by preventing school violence and increasing the safety of students and teachers in school settings. Among its key provisions, …
https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-followPayroll Improvement Project Bulletin No. PIP-003
… of this bulletin is to notify agencies of the process for updating and designating queries to be included in the … Users must follow the instructions in the Guidelines for Renaming Queries section below to rename and assign a priority to each query designated for migration. Queries that have not been run in the last 18 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-003-payroll-improvement-project-ps-query-updates-andPayroll Improvement Project Bulletin No. PIP-003.1
… Purpose The purpose of this bulletin is to notify agencies of the process for updating and designating queries to be … The purpose of this bulletin is to notify agencies of the process for updating and designating queries to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-0031-payroll-improvement-project-ps-query-updates-andCompliance With Executive Order 95 (Open Data)
… Objectives To determine whether the Department of State (Department) is complying with Executive Order 95 … in a timely manner, publishable State data to the Office of Information Technology Services (ITS) under EO 95, and … Program State government entities possess large amounts of valuable information on subjects such as health, business, …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0DiNapoli: State Agencies Persistently Late with Not-For-Profits Contracts
… Thomas P. DiNapoli found 50 percent of the contracts in 2019 between Not-for-Profit (NFP) organizations and the state were not processed until after the contract start date. DiNapoli’s report showed that no progress has been made in the past year, with the percentage of late contracts …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-agencies-persistently-late-not-profits-contracts