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Oversight of Construction Management Contracts (Follow-Up)
… historic, cultural, and recreational resources of New York State. This system includes over 250 parks, historic sites, recreational trails, golf courses, boat launches, and more. Parks oversees a range of capital … a contract with the Dormitory Authority of the State of New York (DASNY) to serve as the construction manager of a …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followOpinion 92-7
… have construed the word "indigent" to mean "destitute of property or means of comfortable subsistence; needy; poor; in …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Improper Payments Related to the Medicare Buy-In Program (Follow-Up)
… Medicaid made nearly 260,000 improper payments (totaling about $26.8 million) for people enrolled in the Medicare …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-followState Agencies Bulletin No. 734
… Change Action Reason: Z11 (Update of Position Data) Earning Program ID: N31 Bargaining Unit: 31 Salary Plan: SES … Change Action Reason: Z11 (Update of Position Data) Earning Program ID: N61 Bargaining Unit: 61 Salary Plan: SEC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/734-return-certain-arbitration-eligible-employees-bargaining-units-31-and-61Assessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… these benefits, with limited exception, is to be provided by their employers. The Board is also responsible for …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014Opinion 96-9
… 38 NY2d 1004, 384 NYS2d 441; see also Aitken v City of Mt. Vernon , 200 AD2d 667, 606 NYS2d 755; 1991 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 96-8
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … handling cases which result in default judgments) STATE COMPTROLLER -- Justice Court Fund (payment of fees pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 96-7
… issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (advertising to recruit volunteer firefighters) … agreement. You ask whether several fire districts may join together in an advertising campaign for the purpose of … in relevant part, that ". . . municipal corporations and districts shall have power to enter into, amend, cancel …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Opinion 96-24
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (appropriations to capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve … expenditures from a capital reserve fund established for a type of equipment, would be subject to permissive referendum …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 2001-11
… corporation doing business with fire district not relevant for purposes of section 801 of the General Municipal Law) -- … the prudent and economical use of public moneys in the best interest of the taxpayers and guarding against … the contracts such as those in question are awarded in the best interest of the fire district. December 31, 2001 Richard …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Violations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… Improprieties at the Department of Correctional Services' Food Production Center (2009-S-6). Background On August 31, … contracts and payments to vendors for purchases of food products that occurred between January 1, 1996 and … former Center Director Howard Dean, his staff, and various food vendors complied with State laws relating to ethics and …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesXIV.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 … 34. These assets are reported in a very similar manner to capital assets in a commercial accounting environment and are also subject to depreciation and/or the modified approach as a method to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingInternal Controls Over Selected Financial Operations (Follow-Up)
… property manager is responsible for maintaining a real-time database of State weapons inventory and ensuring … the month following the close of the billing cycle, along with supporting documentation for the related purchases. …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followXIII.2 Overview – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICY Agencies are responsible for ensuring employees adhere to all employee expense … seeking expense reimbursement must have been assigned a unique employee identification number through the payroll … them. Refer to Section 9 – Allowed Values for Processing Payments in the SFS of this Chapter for a complete listing of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewOnteora Central School District – Procurement and Claims Auditing (2021M-216)
… in a cost-effective manner and ensured claims were audited for accuracy and completeness. Key Findings District … in a cost-effective manner or ensure claims were audited for accuracy and completeness. The District did not: Have … was competitively bid. Obtain minimum required quotes for eight purchases totaling $106,212. The claims auditor did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Update 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 … to support UI claims, New York is one of only seven states or territories with UI funds that continue to be in debt to …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueValhalla 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Implementation of the Security Guard Act (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Implementation of the Security … security guards and registration card applicants in New York State. Between January 1, 2021 and December 31, … 31, 2022. The objective of our initial audit, issued in July 2021, was to determine whether the Department was …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-followMaximizing Incentives for Individuals With Disabilities (Follow-Up)
… recipients) reach employment goals and reduce reliance on benefits. As of December 2023, 151 TTW providers …
https://www.osc.ny.gov/state-agencies/audits/2024/02/20/maximizing-incentives-individuals-disabilities-followCity of Newburgh – Budget Review (B23-6-9)
… for the water fund. However, the water fund already has a deficit fund balance of $58,722 and therefore, no water … During our review of the City’s proposed 2024 budget, two conflicting proposed budget documents were posted to the … the budgets were found to be immaterial, presenting two different proposed budget documents is concerning from a …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9