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Opinion 89-17
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- … establish reserve fund to pay certiorari claims) EDUCATION LAW, §3651: A school district may establish and expend moneys … of the Laws of 1988, effective on September 1, 1988, adds new subdivisions (1-a) and (3-a) to Education Law, §3651, to …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Oversight of Building Construction Site Safety (Follow-Up)
… Objective To assess the extent of implementation of the six … safe and lawful use of buildings and construction sites to promote the safety of all people who visit, live, and work …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followImproper Managed Care Payments for Misclassified Patient Discharges (Follow-Up)
… Objective To assess the extent of implementation of the five … information on its claims, including patient status codes to indicate whether the patient was transferred or discharged …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/improper-managed-care-payments-misclassified-patient-discharges-followImplementation of the Security Guard Act (Follow-Up)
… requires that individuals working as security guards have a valid registration card, and entrusts the Department … the issuance of the follow-up to provide information on any actions that are planned to address the unresolved issues …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-followMaximizing Incentives for Individuals With Disabilities (Follow-Up)
… providers for employment-related supports and services. Any of these agencies’ approximately 491 employment service …
https://www.osc.ny.gov/state-agencies/audits/2024/02/20/maximizing-incentives-individuals-disabilities-followCity of Newburgh – Budget Review (B23-6-9)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to … is available to appropriate. The City should refrain from including the $1.5 million revenue and corresponding …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9Oversight of New York State Forest Tax Programs (Follow-Up)
… Tax Law 480a – a tax incentive program (480a Program) for qualifying private forest landowners. The Department of … (Department) has general oversight responsibility for the 480a Program, which is executed by its Central Office … local tax reductions – and lesser qualifying standards – for over 45 years. While the requirements are less stringent, …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followCity of Yonkers – Budget Review (B24-6-7)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … one-time State and Federal funding, and sale of property, to balance its budget. The City could face a total revenue … if revenue estimates are not realized. The City plans to borrow up to $15 million for tax certiorari settlements in …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7Under Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Follow-Up)
… nursing home recipients have income from Social Security, pensions and other sources to offset the cost of their …
https://www.osc.ny.gov/state-agencies/audits/2013/08/16/under-reporting-net-available-monthly-income-nursing-home-residents-causes-medicaidStatus of the Board-Approved Capital Plan for 2005-2011 (Follow-Up)
… initial report, Status of the Board-Approved Capital Plan for 2005-2011 (Report 2008-S-48). Background Our initial … of the project items in the Board-Approved Capital Plan for 2005-2011. We also examined whether the project items on … Authority: Status of the Board-Approved Capital Plan for 2005-2011 (2008-S-48) New York State Thruway Authority: …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/status-board-approved-capital-plan-2005-2011-followPollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicles (Follow-Up)
… of implementation of the 12 recommendations included in our initial audit report, Pollution Testing on Exhaust … were also indications that technological advancements in newer diesel engines may have made the State's testing … have made progress addressing the issues we identified in the initial report. Of the twelve prior audit …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/pollution-testing-exhaust-emissions-heavy-duty-diesel-vehicles-followCUNY Bulletin No. CU-767
… is to notify agencies of an automatic union dues increase for employees represented by NYSNA in Bargaining Unit TE. … in Bargaining Unit TE with dues (Deduction Code 207) and increase the current amount as follows: Current … is to notify agencies of an automatic union dues increase for employees represented by NYSNA in Bargaining Unit TE …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-767-new-york-state-nurses-association-nysna-dues-increaseCity of Yonkers – Budget Review (B23-6-6)
… such as fund balance, in the 2024-25 budget. Develop a plan to address potential significant revenue shortfalls. Pay tax certiorari claims from annual appropriations instead of using debt. Review the …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Oversight of Chemical Dependence Residential Services (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followLump Sum Payments – Enhanced Reporting
… should be reported in the month they were earned. Report any lump sum payments under the appropriate earnings code . … * If an employee receives a settlement, before sending in any adjustment or payments, please submit the settlement …
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 government-wide financial statements as … to defined levels of materiality are included in the States governmentwide financial statements as required by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingOversight of Pupil Transportation Services (Follow-Up)
… to certify to the Department that its school bus drivers have successfully completed the Department-established School … with its requirements and, consequently, did not have assurance that school bus drivers, monitors, and … the issuance of this follow-up to provide information on any actions that are planned to address the unresolved issues …
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 … York Naval Militia, and the New York Guard. Its mission is to provide fully capable land, air, and naval military forces …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followXIII.2 Overview – XIII. Employee Expense Reimbursement
… through the payroll system. Requests for reimbursement by non-employees, such as non-paid Commissioners and Board … ( AC 3253-S ) or the Claim for Travel Reimbursement by a Non-Employee ( AC 3257-S ) and submitted through the SFS … Please refer to Section 10.D - Refunds Owed to the State by an Employee - Using a Due to State Offset of this Chapter …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewOnteora 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-216