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Opinion 93-2
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … in village) VILLAGES -- Fiscal Year (timing of proposition to change) ELECTION LAW, §15-104; VILLAGE LAW, §§9-908, … Law, §9-912 authorizes a village board, on its own motion, to hold a referendum on a proposition to change the month of …
https://www.osc.ny.gov/legal-opinions/opinion-93-2XIV.5 Employee Award Programs – XIV. Special Procedures
… Business Unit personnel should be aware of in planning for employee award programs and the requirements of the Office of the State Comptroller (OSC) for approving payment for these types of programs. This section addresses Cash and … Business Unit personnel should be aware of in planning for employee award programs and the requirements of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsAdministration of the CityFHEPS Program for Department of Homeless Services Shelter Residents
… To determine whether the NYC Department of Social Services is administering the City …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/administration-cityfheps-program-department-homeless-services-shelter-residentsComptroller DiNapoli Releases School District Audits
… were approved by the respective department head, leave hours used were not pre-approved. Auditors examined … examine and approve or disapprove claims. However, health insurance claims and Medicare reimbursement payments to … prior approval for overtime worked, they were paid for 392 hours of overtime totaling $8,513 while working at home. Find …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsDiNapoli: Audit Finds State Falling Short in Helping People with Disabilities Find Work
… Yorkers with disabilities have every chance possible to find fulfilling employment and the benefits they’re entitled … disabilities who would likely benefit from WINR services do not have access to the application because WINR is only … should: Formally assess WINR and make improvements, where possible, to address the commission report’s …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-audit-finds-state-falling-short-helping-people-disabilities-find-workDiNapoli: New York Must Do More To Reduce Maternal Deaths
… In 2020, DOH found for every 100,000 babies born, 54.7 Black mothers die during or after childbirth in New York. … York state in 2018, the overall severe morbidity rate for Black women was 2.3 times higher than for white women. DOH …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deathsDiNapoli: State Correction Commission Falling Short in Tracking Problems or Inspecting Prisons
… staff. The new data system it is building falls far short of helping them identify problems and needs to be …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-state-correction-commission-falling-short-tracking-problems-or-inspecting-prisonsComptroller DiNapoli Releases Municipal Audits
… Grove , Village of Cayuga Heights , Greenville Fire District #1 , Hauppauge Fire District , Village of Holley , Town of Olean Fire Company No. 1 and the Plattsburgh Public Library . “In today’s fiscal … Blooming Grove Village of Cayuga Heights Greenville Fire District 1 Hauppauge Fire District Village of Holley Town of …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Security Self-Assessment – Information Technology Governance
… key areas of IT internal controls such as policy, training, access and contingency planning. Several of the … is, “Were all computer users provided IT security training?” The question is followed by a prompt to record the date(s) of training and who attended, if applicable. If all computer users were provided with IT …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentOversight of School Fire Safety Compliance
… oversight to ensure school compliance with required fire safety procedures including inspections, reporting, and … The Department is responsible for overseeing school fire safety and for ensuring schools comply with fire safety provisions established in State Education Law, …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceMedicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare
… apply for Medicare. The Social Security Administration (SSA) determines Medicare eligibility and enrolls individuals. … are eligible to receive Medicaid. When SSA receives an SSI application for someone who is 65 years of age, it also checks the individual’s Medicare …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicareMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Managed Care
… for certain services covered by mainstream managed care plans. Our audit covered the period January 1, 2013 to … pays Medicaid providers using the FFS or managed care method. Under the FFS method, the Department, through … rendered to Medicaid recipients. Under the managed care method, the Department pays managed care plans a monthly …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/medicaid-program-improper-fee-service-payments-services-covered-managed-careDiNapoli: ESD Falls Short in Evaluation of Nearly $2 Billion of Economic Development Programs
… Empire State Development (ESD), the public authority responsible for administering many of New York state’s economic development programs, has failed to fully evaluate most of its programs to … Empire State Development ESD the public authority responsible for administering many of …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-esd-falls-short-evaluation-nearly-2-billion-economic-development-programsState Agencies Bulletin No. 1818
… not signed, the 2020-21 State budget or a budget extender bill to provide for the continuing operation of State … signs the 2020-21 State budget or a budget extender bill to provide for the continuing operation of State … signs the 2020-21 State budget or a budget extender bill to provide for the continuing operation of State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1818-possible-delay-direct-deposit-funds-and-paycheck-distribution-april-1Temporary Assistance – Federal Funding and New York
… Assistance for Needy Families (TANF) block grant provides funds to assist low-income families and individuals through … Assistance for Needy Families TANF block grant provides funds to assist lowincome families and individuals through …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/temporary-assistanceContract Submission System (CSS)
… Authorities Law). If you already have an online account Login to CSS by entering your User ID and password If you …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-cssCost-Saving Ideas: School District Auditing – Audit Committee
… qualifies Candidates should collectively possess knowledge in accounting, auditing, financial reporting and district …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeVendor File Advisory No. 11
… Subject: Selecting the Correct Vendor Location in SFS Guidance: It is important that agencies select the correct vendor Location for each transaction in SFS. This will ensure the … payments to the correct bank account or address. The “Location” section of the Vendor Record contains business …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationClaryville Fire District – Budgeting Practices (2014M-59)
… for the period of January 1, 2012 through December 20, 2013. Background The Claryville Fire District, which is … does not have a written capital plan, with an equipment replacement schedule, to help determine capital funding needs … long-term capital plan that details anticipated equipment replacement needs based on useful life. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Circleville Fire Company – Selected Financial Activities (2013M-391)
… internal controls over selected financial activities for the period January 1, 2012 through October 22, 2013. … Treasurer and Chaplain. The Company’s expenditures for the audit period were approximately $59,500. Key Findings … because the report template does not include a section for bills paid prior to meeting. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013m