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XII.6.A Paying Another State Agency – XII. Expenditures
… Units how to process vouchers to another Business Unit in the Statewide Financial System (SFS). Payments from one … with “043” allows Business Units to pay each other in situations where the Business Unit requires a check to … must utilize the Accounts Receivable and Billing Modules in the SFS. The transaction is processed without the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyInformation for Town Officials
A review of the basic duties of a town supervisor with statutory references designed to assist the newly elected supervisor in becoming familiar with the structure of town government and the supervisor's role in it. This is also a publication useful to town board members and other town officials.
https://www.osc.ny.gov/files/local-government/publications/2020/pdf/information-for-town-officials.pdfNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA). The purpose of an ROA is to establish an Official’s
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-record-of-activities-2-1-23.pdfNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA). The purpose of an ROA is to establish an Official’s
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-record-of-activities-11-30-22.pdfContinuing Crisis: Drug Overdose Deaths in New York
This report outlines long-term trends and recent developments in the battle to save lives from being lost prematurely to substance use disorder. The data are clear: the battle against drug overdose deaths is more daunting than ever, and will require an ongoing commitment of public resources.
https://www.osc.ny.gov/files/reports/pdf/drug-overdose-deaths.pdfNYSLRS Record of Activities - Elected and Appointed Officials Presentation
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA). The purpose of an ROA is to establish an Official’s
https://www.osc.ny.gov/files/local-government/academy/pdf/record-of-activities-elected-appointed-officials-08-17-22.pdfDiNapoli Audit Praises Waterville Central School District
… Waterville Central School District, located in Oneida County, is conducting necessary background checks … Thomas P. DiNapoli. “I commend school officials in Waterville for putting proper safeguards in place to protect their students,” said DiNapoli. “By … Waterville Central School District located in Oneida County is conducting necessary background checks …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtOpinion 88-18
… This opinion represents the views of the Office of the State Comptroller at the time it was … hereof (2) to appoint a village clerk, treasurer, attorney, assessor (3) to hold meetings of the board of … as are authorized by this paragraph shall have the power to perform their necessary duties. b. from the first …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 90-39
… on properties which are exempt from fire district taxes to defray the cost of specialized equipment needed to provide fire protection services to these properties. You ask whether a town, on behalf of a … properties which are exempt from fire district taxes to defray the cost of specialized equipment needed to provide …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 91-45
… and improvement of highways shall be expended: ... at such places and in such manner as may be agreed upon by the town … may constitute malfeasance in office and grounds for removal ( Carlisle , supra ; see Public Officers Law, §36). A removal action, however, must be brought by a "citizen …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Capital Asset Management
… obligation at $18.6 billion. Capital assets include land, land improvements and land preparation, buildings, construction in progress, …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementSales Tax Vendor Registration Practices
… to August 5, 2020, as well as applications for sales tax registration received by the Department from June 1, 2018 to …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesMama Program, LLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Mama Program, LLC … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Mama Program LLC …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… by SED to provide full-day Special Class education services to children with disabilities who are between the … preschool special education programs: Evaluations, Related Services, 1:1 Aides, and a Department of Health Early … sufficiently documented or were unsupported. $17,720 in contractor expenses where services were not sufficiently …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/williamsburg-infant-early-childhood-development-center-inc-compliance-reimbursable-costXV.9 Revenue Classifications – XV. End of Year
… Agencies are required to take necessary steps to prepare and submit revenue reclass General Ledger Journal Entries to properly classify receipts that were initially recorded as … Agencies are required to take necessary steps to prepare and submit revenue reclass …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv9-revenue-classificationsDiNapoli: Special Education Contractor Convicted for $2 Million Fraud
… and deprived children with physical, developmental and emotional disabilities of the help they need,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-special-education-contractor-convicted-2-million-fraudDiNapoli: State Agency Overtime Hits Record $611 Million
… year. “State employees logged 14.8 million overtime hours last year, costing taxpayers a record $611 million. New … as the State Police, which spent an average of $74.35 per hour of overtime at a cost of $35 million. DOCCS paid the next highest average of $51.18 per hour of overtime for a total of $160 million. Meanwhile, …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-agency-overtime-hits-record-611-millionDiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… Act were being met by school districts. For instance, many of the school districts the auditors visited could not … to develop and regularly review safety plans as part of the SAVE Act. The State Education Department needs more … at this issue. We don’t want to nickel and dime the safety of our children.” The audit released today is part of …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-audit-finds-major-shortcomings-oversight-school-safety-planningAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… these two officials owned a day care named Sunflower Kidz Daycare LLC (Sunflower). They each received compensation from …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. For the purpose of this report, this program is referred to as the SED … preschool cost-based program. The New York City Department of Education refers students to Small Wonder based on …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manual