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Opinion 96-9
… State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, … dispute resolution procedure prescribed in the agreement. May 13, 1996 John J. Jablonski, Chief of Police Village of …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 96-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … judgment. The cases in question involve violations of the New York State Thruway Authority's toll collection regulations …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 96-7
… of apportioning costs under cooperation agreement) TOWN LAW, §§176(10), 176-b; GENERAL MUNICIPAL LAW, §119-o: Several fire districts may … function which would be the subject of the agreement (see, NY Const. art IX, section 1[c]; see also e.g., 1993 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Opinion 96-24
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures … FUNDS -- Capital Reserve Fund (referendum requirements in fire districts); (payment into of amount provided by appropriation) GENERAL MUNICIPAL LAW, §6-g: A fire district board of commissioners may determine to include …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 95-1
… may determine to provide city funds to the agency to cover costs of such benefits. You state that an existing city … benefits in the event the agency has insufficient funds to cover the cost. For purposes of this opinion, we assume the …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Oversight of Construction Management Contracts (Follow-Up)
… with private firms to serve as the construction manager (term contracts). Parks currently has 10 active CM term contracts with private firms totaling $24.6 million for … with DASNY that could have been avoided if it had used a term contract. Furthermore, we found Parks officials do not …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followInternal Controls Over Selected Financial Operations (Follow-Up)
… The Division of Military and Naval Affairs (DMNA) manages New York State’s military forces, which are composed of the New … weaknesses in DMNA’s controls over accounting for employee credit card purchases, including lack of follow-up …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followXIII.2 Overview – XIII. Employee Expense Reimbursement
Agencies are responsible for ensuring employees adhere to all employee expense policies outlined in this guide as well as all relevant rules and regulations
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
… and Leave Credits Form (RS6221) after a member has filed for retirement. Visit our Processing Retirement Applications … Briefing Production Bonus Retirement Bonus/Termination Pay (for time not worked or anticipation of retirement) Retroactive Pay (for active members) Unused Sick Leave Vacation (at termination or retirement) Workers’ …
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-reportingXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… Reconciling travel card charges and out-of-pocket expenses is an integral part of creating and submitting travel expense … amount resulting from the creation of an expense report is paid back by the employee. When employees review and … report date in which the Due to State was created. It is important for Agencies to communicate with employees …
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
… unemployment decreased dramatically in 2021, total benefit payments remained greater than total UI tax … fewer unemployed individuals, UI claims and accompanying benefit payments. Since April 2020, New York State has added … ; letter from New York State Senate and Assembly members to …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueCity of Yonkers – Budget Review (B21-6-8)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the … as fund balance, in the 2022-23 budget. Develop a plan to address potential parking violations bureau and parks revenue …
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)
… responsible for supervising and coordinating child welfare services, including child protective services, foster care, and preventive services, which are administered by 58 …
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
… cost-sharing so that the total payment (Medicare’s payment plus what Medicaid was billed for the copayment or …
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)
… user accounts in order to prevent unauthorized use, access and/or loss. Key Findings District officials did not … user accounts to prevent unauthorized use, access and/or loss. Officials did not: Monitor compliance with the … confidentially to officials. Key Recommendations Develop and implement procedures to monitor compliance with the AUP. …
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)
… included in our initial audit report, Oversight of School Safety Planning Requirements ( 2018-S-34 ). About the … learning environment in New York’s schools by preventing school violence and increasing the safety of students and …
https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-followPayroll Improvement Project Bulletin No. PIP-003
… PS Query migration is available. Agency Actions – Payroll Officers Payroll Officers must review this bulletin and distribute to … or verify [i.e., audit] significant portions of every payroll. _P2 : Medium priority; indicates the query is …
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 … but will not be tested and updated by OSC. Agencies will have the opportunity to test their designated queries in a … of a prefix, the existing descriptive name, and a suffix, i.e.: Prefix Q92_ – The prefix, including the underscore, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-0031-payroll-improvement-project-ps-query-updates-and