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College at Purchase – Selected Employee Travel Expenses
… arranging overflow student housing at local hotels each fall semester when on campus housing was exhausted, charging these …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expensesEmpire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network
… special items according to the terms of its contract with Long Island Health Network and, if not, whether Empire … by standard fee schedules. Under Empire’s contract with Long Island Health Network (LIHN), which covered ten hospitals on Long Island, Empire paid about $180.5 million for 158,305 …
https://www.osc.ny.gov/state-agencies/audits/2019/11/29/empire-bluecross-improper-payments-special-items-billed-hospitals-within-long-island-healthOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… March 12, 2013. Background The Olcott Fire Company, Inc. is an all volunteer organization which provides fire … records as required by statute. Evaluate the use of automatic payments and review bank statements to ensure that … legal counsel to determine if the Company should seek repayment from the former Treasurer for the inappropriate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Opinion 93-17
… claims against such a school district, or awards or sums payable by such a school district pursuant to a … if the amounts needed to pre-pay the contributions are "sums" payable pursuant to an administrative or quasi-judicial … or settled claims" and "awards" precede the term "sums" in section 37.00(a)(3) and all connote to varying …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Opinion 2008-1
… GENERAL MUNICIPAL LAW §§ 800(2), 802(1)(f), 803: A school board member would not have a prohibited … is not otherwise required by General Municipal Law § 803, should disclose his or her relationship with the … interest or prospective interest (General Municipal Law § 803 [1]). The written disclosure must be included in the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1How to Report Days Worked – Legacy Reporting
… The number of days worked you report for your employees has a … We use days worked to determine service credit, which is the basis for benefit eligibility and, in most cases, used in the calculation of benefits. Rev. 2/20 … through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/how-report-days-workedOpinion 90-29
… department prior to November 1, 1984. August 21, 1990 Linda J. Valenti, Counsel New York State Division of …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Opinion 90-34
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and first aid squads) GENERAL MUNICIPAL LAW, §209-b(1); INSURANCE LAW, §§9104, 9105: An emergency rescue and first … fire department is not entitled to receive foreign fire insurance tax moneys unless authorized by a special law. You …
https://www.osc.ny.gov/legal-opinions/opinion-90-34State Comptroller Thomas P. DiNapoli Statement on Executive Budget
… Executive Budget proposal: “Governor Hochul introduced her Executive Budget proposal amid continued economic growth; …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budgetIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… System (SFS) on a more real-time basis that is better aligned with the timing of payroll charges. To avoid …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsDiNapoli: School District Tax Levy Cap Below 2 Percent
… Property tax levy growth for school districts will be capped at 1.81 percent for the 2020-2021 fiscal year, down from a 2 percent cap in … The 1.81 percent cap affects the tax cap calculations for 676 school districts as well as 10 cities with fiscal … Property tax levy growth for school districts will be capped at 181 percent for the …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentContract Advisory No. 12
… to OSC for audit and approval from the New York State Grants Gateway system (Gateway). The e-Documents system will … creating an SFS contract transaction. The attached list of Grants Electronic Contracting Pointers provides additional … for contract development and submission, refer to the Grants Reform website . References: Additional information …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsConnetquot Public Library – Cash Disbursements (2017M-125)
… County. The Library is governed by an elected five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled $6,040,900. Key Findings The Board adopted a policy granting check signing authority to … of any purchase and limit the use of confirming POs to emergency situations. …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125State Agencies Bulletin No. 306
… information about additional public queries available for agency use. Affected Employees Agency PaySR users with … section of PS Query. Generic public queries make it easier for PS Query users to retrieve information needed for frequently used reports or data requests. The new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-databaseFormer Assistant Director of Queens Pre-School Provider Pleads Guilty to Stealing $5 Million Intended for Special Needs Students
… that Rabbi Samuel Hiller, the former assistant director of Island Child Development Center, once one of New York City's largest providers of special education services to pre-schoolers with … that Rabbi Samuel Hiller the former assistant director of Island Child Development Center pleaded guilty to stealing …
https://www.osc.ny.gov/press/releases/2017/04/former-assistant-director-queens-pre-school-provider-pleads-guilty-stealing-5-million-intendedSupplemental Payments to Executive Employees
… 2012 through January 15, 2016, and focused on payments to senior management employees for their performance during … (totaling about $1.9 million) were paid to members of “senior management,” which WCHCC defined as titles such as Senior Vice President and above. Key Findings WCHCC officials …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesState Comptroller Thomas P. DiNapoli Statement on Supreme Court Same-Sex Marriage Decision
… “The U.S. Supreme Court's landmark decision today grants same-sex marriages the dignity, … The US Supreme Courts landmark decision today grants samesex marriages the dignity equality …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-thomas-p-dinapoli-statement-supreme-court-same-sex-marriage-decisionSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with developmental disabilities. St. Anne is reimbursed for … be eligible for reimbursement, reported costs must comply with the RCM requirements. For the fiscal year ended June 30, … that all costs reported on annual CFRs fully comply with SED’s requirements, and communicate with SED to obtain …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… Unusual delays in providing requested information Tips or complaints about possible fraud. Understanding the symptoms …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsMerrick Union Free School District – Financial Management (2024M-64)
… the Merrick Union Free School District (District) Board of Education (Board) and District officials properly managed … balance from 19 percent at June 30, 2015 to 8 percent as of June 30, 2023, they consistently appropriated fund balance … and overfunded reserves, primarily through transfers of surplus fund balance. These practices lack transparency, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64