Search
Opinion 91-7
… This opinion represents the views of the Office of the State Comptroller at the time … Districts (when fire district may contract for emergency and general service) FIRE DISTRICTS -- Ambulance Service … the General Municipal Law, however, the town is precluded from contracting for the services of an emergency rescue and …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 91-55
… school districts to specified percentages of the average full valuation of taxable real estate therein. The purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-91-55State Agencies Bulletin No. 1073
… the addressee, and inaccurate zip codes for an address. In an effort to improve addresses and reduce postage costs, … program and produces the NPAY766 report to assist agencies in identifying and correcting inaccurate addresses. The … who have had a Job status of Active, Paid or Leave in the last 24 months (2 years). A new error message, “ZIP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1073-modification-control-d-report-npay766-employee-address-not-barcodeableState Agencies Bulletin No. 1845
… reportable program (NTAX702) to report New York City wages on the annual Form W-2s (Wage and Tax Statement) of employees … determines whether New York City wages will be reported on the employee’s Form W-2. The Local Tax Data page … results of affected employees to each agency. Depending on the employees’ addresses and Local Tax Data, agencies may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataOpinion 91-15
Whether the village may require the developer to pay money in lieu of park land as a result of the request for resubdivision notwithstanding that the developer previously paid such amounts to the town when the original subdivision was approved
https://www.osc.ny.gov/legal-opinions/opinion-91-15Enrolling Members – Membership and Enrollment
… contribution rate, so deductions can begin on time. Sign in to Retirement Online . From your Account Homepage, click … best describes the work your employee does. This code, in part, determines retirement benefit plan eligibility, so … Registration form (RS5420) and you must upload the form in Retirement Online as part of the enrollment process. …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/enrolling-membersOpinion 93-33
… entered as second-class matter outside the municipality) SCHOOL DISTRICTS -- Powers and Duties (publication of notice … 2004 notice in a publication which is not entered at the United States post office as second-class matter, we believe … such payment. A publication which is not entered at the United States post office as second-class matter does not …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Cost-Saving Ideas: School District Auditing – Internal Auditor
… analyzing risk assessment findings and recommends changes for strengthening internal controls and reducing identified … district or by emailing us . Who qualifies Candidates for the position must have expertise in district financial … Who does not qualify Employees with responsibilities for other business operations in the district Close or …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorRestrictions on Consecutive Hours of Work for Nurses (Follow-Up)
To determine the extent of implementation of the five recommendations included in our initial audit report Restrictions on Consecutive Hours of Work for Nurses
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/restrictions-consecutive-hours-work-nurses-followIT Security Fundamentals – Information Technology Governance
… and network and system security: the CIA triad and defense-in-depth. These concepts highlight the importance of looking … collectively and will help you place the internal controls in context. CIA Triad The CIA triad refers to an information … information security. The CIA triad is a well-known model in information security development. It is applied in various …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsSelected Travel Expenses
… language regarding mileage when the employee is in official travel status. In addition, the LIRR has a personal … for mileage reimbursement when the employee is not in official travel status. Key Findings MTA’s travel policy … the All-Agency Travel Policy Directive to require MTA’s official travel agent and MTA employees to request the GSA or …
https://www.osc.ny.gov/state-agencies/audits/2015/03/23/selected-travel-expensesBrighter Choice Charter School for Girls – Financial Operations (2013M-321)
… of our audit was to evaluate the effectiveness of the School’s compact contract with the Foundation, and the … June 30, 2013. Background The Brighter Choice Charter School for Girls is located in the City of Albany. The School …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321City of Newburgh – Budget Review (B21-6-13)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … County, is authorized by Chapter 223 of the Laws of 2010 to issue debt not to exceed $15 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13Medicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs pay for services their members require. In addition to the monthly premiums, MCOs can receive a … not eligible to receive SMCPs for maternity cases that end in termination or a miscarriage, as these are considered …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careOversight of Provider Consolidated Fiscal Reports – Independent Living, Inc.
… Objective To determine whether the Office of Mental Health (OMH) ensures that the costs … allowable, properly calculated, and adequately documented in accordance with C onsolidated Fiscal Reporting and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/oversight-provider-consolidated-fiscal-reports-independent-living-incComptroller DiNapoli Releases Municipal Audits
… Act and the Syracuse Industrial Development Agency . “In today’s fiscal climate, budget transparency and … for 25 developments comprising a total of 3,567 units in eight towns and villages. The developers of 21 of these … one developer of a 24-unit development opted to pay a fee in lieu of designating affordable workforce housing units. …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-0Railroad Bridge Inspection Program
… (Department) properly oversees railroads operating in the State to ensure they meet the bridge inspection … provides oversight of the inspection of railroad bridges in an effort to ensure public safety and decrease the risk of … For example, the bridge management plans on hand are an average age of 10 years old and some may no longer be …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programLow-Income Housing Trust Fund Program
… Trust Fund Program (Program) funds are being awarded and disbursed in an efficient manner to help meet the State's … housing for persons of low income by providing loans and grants for the rehabilitation of existing housing or the … 1985, the Program was appropriated between $25 million and $39 million to be used in conjunction with other State, …
https://www.osc.ny.gov/state-agencies/audits/2014/08/28/low-income-housing-trust-fund-programThe VendRep System
… The VendRep System is a secure application that allows … certify their Vendor Responsibility Questionnaire. Once the questionnaire is certified, it is available for review by … it’s submitted for approval to the Office of the State Comptroller. Log in or create an account to get started. …
https://www.osc.ny.gov/state-vendors/vendrep/vendrep-systemState Agencies Bulletin No. 1523
… (SSA) system. Affected Employees Employees who appear on the Control-D Report NPAY752 (Social Security Number … to enter a correct name and social security number on their employees’ Form W-2. This requirement also applies … Administration>Personal Information>Modify a Person. On the Biographical Details tab, the National ID field must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1523-verification-employees-social-security-number-ssn-and-name-be-reported