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Accounts Payable Advisory No. 3
… (e.g., entities such as Time Warner Cable and Verizon) have experienced difficulty receiving payments and applying them to the appropriate accounts. The Statewide Financial System … and their unique requirements are included in the Guide to Financial Operations (GFO), Chapter XII - Expenditures . …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequenceOpinion 88-67
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … LAW, §4-400(1)(c): If a law partner of a village mayor is appointed to the position of village attorney, the mayor … entered into in which there is a prohibited interest is null, void and unenforceable (General Municipal Law, §804) …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Multiple Same-Day Procedures on Ambulatory Patient Groups Claims (Follow-Up)
… the implementation status of the five recommendations made in our initial audit report, Multiple Same-Day Procedures on … of service. The Department of Health (Department) phased in the APG methodology beginning with hospital outpatient … December 1, 2008. The APG methodology was then implemented in diagnostic and treatment centers and freestanding …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/multiple-same-day-procedures-ambulatory-patient-groups-claims-followVII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… Agencies must forward all checks, money orders, etc. and a printout of either the SFS “Summary” page or “Invoice Information” page from the Voucher Entry screens, with the total dollar amount …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirementsTown of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… records. Background The Town of Carroll (Town) is located in Chautauqua County and has approximately 3,500 residents. … Comptroller, and it did not request a 30-day extension in 2011 or 2012. The Supervisor did not submit to the Board … they performed a thorough audit of the Court’s records in 2012. There was a lack of documentation to indicate the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221State Agencies Bulletin No. 1101
… To inform agencies of new earnings codes and procedures for processing the 2011-2012 PEF Deficit Reduction Plan. … number, pay period begin date and pay period end date for each pay type. New Earnings Codes OSC has created new … 16L/17C, OSC will insert a row on the Additional Pay page for employees who meet ALL of the following criteria: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1101-2011-2012-deficit-reduction-plan-employees-represented-public-employeesDiNapoli: Small Business Growth in New York Outpaced National Average
… Employment among New York’s small businesses has increased slightly faster than … time frame, small business employment rose by 9.2 percent in New York while increasing 8.9 percent across the country. …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-small-business-growth-new-york-outpaced-national-averageDisposal of Electronic Devices
… prior to disposal and, if sending them to OGS, to certify in writing that the devices no longer contain any retrievable … devices at both the Albany and the New York City offices. In Albany, two devices still contained general agency … and personal pictures, but none contained PPSI. In New York City, 13 hard drives showed indications that they …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devicesTuition Assistance Program – DeVry College
… Assistance Program (TAP) awards. Background Founded in 1931, DeVry University offers students onsite, online or … at more than 90 campuses throughout the United States. In New York, DeVry University operates as DeVry College of … technology and electronics. DeVry operates three campuses in New York – two in Manhattan and one in Queens. The …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-collegeOpinion 91-23
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Membership (right to be … company) VOLUNTEER FIREFIGHTERS -- Eligibility (membership in more than one company) NOT-FOR-PROFIT CORPORATION LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Implementation of the Security Guard Act (Follow-Up)
… Objective To assess the extent of implementation of the four … and uses its licensing and business filing capacities to promote business growth while protecting the health and … requires that individuals working as security guards have a valid registration card, and entrusts the Department …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-followCUNY Bulletin No. CU-773
… agency instructions for processing the City University of New York (CUNY) 2023 Managerial Uniform Allowance Payment. … taxable income, will be included in the employee’s taxable gross and is subject to all employment taxes and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-773-cuny-2023-managerial-uniform-allowance-paymentInspecting Highway Bridges and Repairing Defects
… Purpose To determine if the Metropolitan Transportation Authority (MTA) Long Island Rail Road (LIRR) and the MTA Bridges and Tunnels (B&T) inspected highway … of exceptions, suggesting a need for further improvement. From our sample of 116 flags, we noted that nine B&T Safety …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsLead Contamination of State Armories (Follow-Up)
… (Division) is the State’s executive agency responsible for managing New York’s military forces, including the New … system. The 2015 guidance issued a new acceptable level for surface lead dust. It required that all facilities be … adequate controls to ensure all armories were tested for lead and were remediated where excessive levels were …
https://www.osc.ny.gov/state-agencies/audits/2021/12/16/lead-contamination-state-armories-followOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency (Follow-Up)
… included in our initial audit report, Oversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency (Report 2016-S-49 ). … York State, 13,002 live in areas outside of New York City (NYC). Counties throughout the State utilize hotels and motels …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residency-followGreene County Industrial Development Agency – Management Practices (2013M-95)
… Purpose of Audit The purpose of our audit was to evaluate the Greene County … to September 4, 2012. Background GCIDA was established in 1972 and is governed by a Board which comprises six … audit period. Key Findings GCIDA entered into contracts in which we believe former GCIDA Board members had prohibited …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementPhelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… contract price. Officials should not have paid $74,980 to a local gas station. The erroneous payments comprised … Explore entering into an intermunicipal agreement to purchase fuel. Properly audit fuel invoices to ensure they do not include taxes and unnecessary fees and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Sample Section 45 Document
An example of a notice for an employee to acknowledge right to NYSLRS membership pursuant to Section 45 of the New York State Retirement and Social Security Law.
https://www.osc.ny.gov/files/retirement/employers/pdf/emp-reporting-section-45-sample.pdfSecurity Over Critical Systems (Follow-Up) (2025-F-5)
To determine whether security over Hudson River–Black River Regulating District’s critical systems was sufficient to minimize the various risks associated with unauthorized access to systems and data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-25f5.pdfDiNapoli: New York City's Finances on Solid Footing
… New York City projects a balanced budget for fiscal year 2015 … conditions, according to an analysis released today by New York State Comptroller Thomas P. DiNapoli at the annual …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-citys-finances-solid-footing