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Opinion 96-8
… of fees pursuant to General Municipal Law, §99-l[1][a] for handling violations of toll collection regulations … of toll collection regulations under section 2985 does not constitute a misdemeanor. However, Public … not a fine. If read literally, section 99-l applies only when a "fine" is imposed. However, although the terms "fine" …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 96-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Opinion 96-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 95-1
Whether the city is responsible for paying the cost of these benefits in the event the agency has insufficient funds to cover the cost
https://www.osc.ny.gov/legal-opinions/opinion-95-1Oversight of Construction Management Contracts (Follow-Up)
… ). About the Program The Office of Parks, Recreation and Historic Preservation (Parks) is responsible for operating and maintaining the State park, recreation, and historic site system to conserve, protect, and enhance …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followOversight of Pupil Transportation Services (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Oversight of Pupil … Key Finding Department officials made limited progress in addressing the issues we identified in the initial audit report. Of the initial report’s four …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followInternal Controls Over Selected Financial Operations (Follow-Up)
… ( 2018-S-66 ). About the Program The Division of Military and Naval Affairs (DMNA) manages New York State’s military … New York Air National Guard, the New York Naval Militia, and the New York Guard. Its mission is to provide fully capable land, air, and naval military forces and facilities executing global …
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 … module. Every employee seeking expense reimbursement must have been assigned a unique employee identification number … to the State as a result of previous expense reports (i.e., Due to State). Please refer to Section 10.D - Refunds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewValhalla Union Free School District – Network User Accounts (2022M-26)
… pdf] Audit Objective Determine whether Valhalla Union Free School District (District) officials adequately managed … corrective action. … Determine whether Valhalla Union Free School District District officials adequately managed 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
… code . Lump Sum Payments at Separation or Retirement You will receive a notification through Retirement Online to … a lump sum payment for up to 30 unused vacation days can be included in the pension calculation. Other Examples of Lump Sum Payments Buy Back Settlement Agreement* Holiday Maintenance (clothing, …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… to capital assets in a commercial accounting environment and are also subject to depreciation and/or the modified approach as a method to reflect asset …
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)
… 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-216XIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… Policy References Reconciling travel card charges and out-of-pocket expenses is an integral part … event, including expenses that are on the State travel card and an employee’s out-of-pocket expenses. An employee … by creating an expense report, associating the travel card charges and out-of-pocket expenses to the expense …
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 are … based on employers’ payroll, UI benefits paid to former employees and the size of the State UI fund balance. …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueCity of Yonkers – Budget Review (B21-6-8)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … fund balance, one-time State funding and sale of property, to balance its budget. The City could face a shortfall of … revenue and $1.3 million for parks revenue. The City plans to borrow up to $15 million for tax certiorari settlements in …
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 recommendations made in our … ( 2017-S-30 ). About the Program OCFS oversees the State’s child welfare system, and its Central Office is … of Social Services (Local Districts) throughout the State. Preventive services focus on averting scenarios that …
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
… Medicaid cost savings can be achieved by modifying the reimbursement methodology for Medicare Part C cost-sharing … durable medical equipment, laboratory, eye care, and dental services; and inpatient claims. Key Findings New … Medicare Part B cost-sharing. We project that, using this reimbursement methodology, the State could save over $122 …
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 … officials established adequate controls over user accounts in order to prevent unauthorized use access andor loss …
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 … referred to as School Districts) to develop comprehensive district-wide safety plans (District Plans) and building …
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-and