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Contract Advisory No. 19
… Subject: Go-Live Guidance for Contracts Requiring OSC Review Guidance: In preparation for the EE1 Upgrade to the State Financial System (SFS), all … Remember that in order to submit a purchase order to OSC for review, a contract transaction with an OP prefix must be …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/19-go-live-guidance-contracts-requiring-osc-reviewDiNapoli: NYC Transit Should Improve Response to Safety-Related Defects
… inspected by station supervisors. The defects included: loose stairway treads; exposed, sharp metal objects; station … Read the report on the MTA, or go to: http://www.osc.state.ny.us/audits/allaudits/093017/16s11.pdf Read the report on the SIR, or go to: http://www.osc.state.ny.us/audits/allaudits/093017/16s91.pdf For access to state …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-nyc-transit-should-improve-response-safety-related-defectsMedicaid Program – Medicaid Claims Processing Activity April 1, 2016 Through September 30, 2016
… 15 providers that we identified. Prior to program termination, Medicaid paid 9 of the 15 providers a total of … from the date they were charged with a crime to their termination date. The Department should assess whether these …
https://www.osc.ny.gov/state-agencies/audits/2017/07/25/medicaid-program-medicaid-claims-processing-activity-april-1-2016-through-september-30-2016Compliance With Executive Order 95 (Open Data) (Follow-Up)
… Order 95 (EO 95), issued March 11, 2013, established an online Open Data Website (Open Data) for the collection and …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/compliance-executive-order-95-open-data-followGASB Statement 87, Leases
… period; Periods covered by lessee’s or lessor’s option to terminate that you don’t expect them to exercise; … based on disincentives future usage. … Agency Guide GASB Statement 87 Lease Definitions …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… of Audit The purpose of our audit was to examine the District’s transportation State aid procedures and … 2015 through January 10, 2017. Background The Ithaca City School District is located in the City of Ithaca, eight towns …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationDiNapoli Announces Robin Lois to Oversee Local Government Division
… until 2024 after winning her first bid for elected office in 2017. Lois was re-elected for a second term in 2021. In that role, she served as the chief accountant and auditor …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionPavilion Central School District – Financial Management (2017M-62)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … each reserve, the conditions necessary for using reserves to finance related costs or the circumstances under which … District property taxes. Revise the reserve fund policy to ensure that it identifies optimal or targeted funding …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Complaint Processing
… the first half of 2021, respectively. Key Findings CCRB does not complete investigations in a timely manner and does not have performance measures in place to effectively …
https://www.osc.ny.gov/state-agencies/audits/2022/10/05/complaint-processingState Agencies Bulletin No. 492
… that agencies have calculated the salary correctly, a public query has been created to identify rows that include a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/492-recalculation-salaries-employees-who-have-moved-between-bargaining-unitsOpinion 2002-1
… or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Mandatory (content of … authorizing the establishment of the program must state, in addition to certain other information, the extent to which … or the coverage and amount of any life insurance utilized in the program. Amendments to a service award program are …
https://www.osc.ny.gov/legal-opinions/opinion-2002-1Cuddebackville Fire District – Board Oversight (2024M-94)
… claims. As a result, the Board hindered their ability to make informed financial decisions. Complete, accurate and … reports. Ensure claims were properly audited prior to payment. Conduct required annual audits for 2020 through 2023.Although the Board paid a CPA $6,750 to conduct the 2019 and 2020 audits, the CPA did not complete …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94DiNapoli: NYS Common Retirement Fund Rises to Estimated $180.7 Billion
… The New York State Common Retirement Fund’s (Fund) value grew to an … Fund is the third largest public pension fund in the United States. The Fund holds and invests the assets of the New …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-nys-common-retirement-fund-rises-estimated-1807-billionNew York State Comptroller DiNapoli: Pension Fund Puts Anti-Israel Movement on Notice
… its portfolio for any companies involved in the anti-Israel Boycott, Divestment, and Sanctions (BDS) movement. … restricting or exiting investments. “Attempts to harm Israel’s economy can put our investments there at risk,” DiNapoli said. “Israel remains an attractive place to invest and we look …
https://www.osc.ny.gov/press/releases/2016/06/new-york-state-comptroller-dinapoli-pension-fund-puts-anti-israel-movement-noticeTown of Norwich – Justice Court (S9-14-3)
… reported, as paid or enforced, in a timely manner. Deposit all receipts collected within 72 hours. Assess the risk areas …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Opinion 2000-21
… or towns and village or villages a joint fire district for the purposes hereinafter stated and in the manner … town or towns. This language suggests that, in order for a village to be included within a joint fire district, … 4 of Town Law §189-a, which establishes a procedure for extension of a joint fire district by "each town and … …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21State Agencies Bulletin No. 1007
… to reflect Key Bank’s policies concerning the cashing of NYS payroll checks. Key Bank will provide check cashing … of identification: a primary identification such as a NY Drivers License, Passport, NY DMV ID, or Sheriff’s ID; and a secondary identification such as a NYS Employee ID. The current State policy regarding when …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1007-change-bank-new-york-state-employee-payroll-checksDiNapoli: NYSLRS Announces Employers' Retirement System Contribution Rates for 2023-2024
… contribution rates for the New York State and Local Retirement System (NYSLRS). Employers’ average contribution … of these two systems, which pay retirement and disability benefits to public employees and death benefits to their … in ERS and PFRS, and more than 300 different retirement plan combinations. Last fiscal year, $14.7 billion were paid …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024Johnson City Central School District – Special Education Services and Medicaid Reimbursements
Determine whether Johnson City Central School District (District) officials ensured students received services in accordance with their individualized education programs (IEPs) and that the District claimed all Medicaid reimbursements to which it was entitled.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/johnson-city-2021-186.pdfAccess to Preschool Special Education Services (2023-S-1)
To determine if the State Education Department (SED) is effectively overseeing preschool special education in compliance with all applicable laws and regulations to promote timely access to services for children across New York State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s1.pdf