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Opinion 95-1
… agency. The city, however, may determine to provide city funds to the agency to cover costs of such benefits. You … of these benefits in the event the agency has insufficient funds to cover the cost. For purposes of this opinion, we … city, in its discretion, could determine to provide city funds to the agency to cover costs of health care benefits to …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Oversight of Construction Management Contracts (Follow-Up)
… 10 active CM term contracts with private firms totaling $24.6 million for 108 projects, of which 44 are completed. The objective of our initial audit report, issued June 24, 2021 and covering the period June 29, 2017 through July …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followInternal Controls Over Selected Financial Operations (Follow-Up)
… of Military and Naval Affairs (DMNA) manages New York State’s military forces, which are composed of the New York … air and land operations in support of our communities, State, and nation. The DMNA headquarters property manager is responsible for maintaining a real-time database of State weapons inventory and ensuring that it accurately …
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. … to Section 9 – Allowed Values for Processing Payments in the SFS of this Chapter for a complete listing of expense … To ensure the timely processing of bulkload transactions in the Travel and Expense module, each expense report must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewValhalla Union Free School District – Network User Accounts (2022M-26)
… These unnecessary accounts had last log-on dates ranging from January 3, 2012, to September 3, 2021, and account for …
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
… You will receive a notification through Retirement Online to fill out the Statement of Accrued Payments and Leave … members of most tiers and plans, a lump sum payment for up to 30 unused vacation days can be included in the pension … please submit the settlement agreement/court documents to NYSLRS Employer Reporting for review. If the payment is …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… to defined levels of materiality, are included in the State’s government-wide financial statements as required by … by appropriate depreciation, as general assets of the State. Capital assets will be depreciated over defined useful …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… the travel card charges and out-of-pocket expenses to the expense report, and submitting the expense report … by the Office of the State Comptroller (OSC) and any Due to State amount resulting from the creation of an expense … above. Agencies must also develop a process for recovering Due to State amounts not paid back within 30 days of the …
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
… a record number of unemployment insurance (UI) claims in New York and other states. Benefits paid through such claims … of the State Comptroller in a September 2021 report , New York’s UI fund did not have sufficient funds to pay the …
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 … the placement of a child in foster care. One alternative to foster care is direct placement, where a child is placed …
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
… liability, their standard Medicaid fee for a service, or a rate between those amounts established by the state and … ambulance and psychology services, for which Medicaid pays 100 percent of the cost-sharing liability (inpatient services also still paid 100 percent). The plan was approved by CMS and enacted as New …
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 … compliance with the AUP. Develop written procedures for managing system access that include periodically … disable any deemed unnecessary and periodically review for necessity and appropriateness. District officials …
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)
… public hearings on the plans, appoint district-wide safety teams including all required representatives, or train … and the Legislature, although it has been required to do so annually since 2000. Key Finding The Department has …
https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-followPayroll Improvement Project Bulletin No. PIP-003
… update as necessary after Go-Live. An updated Query Data Dictionary* listing PayServ version 9.2 fields including a … bulletin will be updated and reissued when the Query Data Dictionary and/or any additional information regarding PS … using the information provided in the updated Query Data Dictionary and crosswalk. User Acceptance Testing is expected …
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
… by January 25, 2021. The migration will be effective at Go Live on March 15, 2021. Background OSC is preparing to … their designated queries in a test database prior to Go Live as some of the queries may not work in version 9.2 and … Testing and Training and update as necessary after Go Live. An updated Query Data Dictionary* listing PayServ …
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)
… functions. The Department also continues to identify new data sets to add to Open Data. However, the Department …
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
… A report released by New York State Comptroller Thomas P. DiNapoli found 50 percent of … processed until after the contract start date. DiNapoli’s report showed that no progress has been made in the past …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-agencies-persistently-late-not-profits-contractsCity of Yonkers – Budget Review (B20-6-6)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2020-21 and the related justification … operating and debt service funding of $641.2 million for the Yonkers Public Schools (District) and $593.6 million …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6Oversight of Selected Fiscal Aspects of Homeless Shelter Services (Follow-Up)
… Objective To determine the extent to which the New York City Department of Homeless Services …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-selected-fiscal-aspects-homeless-shelter-services-follow