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V.2 Governance – V. Chart of Accounts (COA) Governance
… and can not be aligned with a broader statewide use Tree Updates Yes Yes NOTE: Program values require KK_DB_PRGM tree placement from DOB and RPT_SW_PRGM tree placement from OSC. COA and KK change request form and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governanceNew York State Health Insurance Program – Empire Plan Members With Dual Family Coverage (Follow-Up)
… Health Insurance Program: Empire Plan Members With Dual Family Coverage (Report 2019-S-23 ). About the Program The … offers several coverage options, including Individual and Family coverage. The State does not permit two Family coverages for its employees; if a member and their …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverage-followEnforcement of Commission Orders and Other Agreements (Follow-Up)
… included in our initial audit report, Enforcement of Commission Orders and Other Agreements (Report 2018-S-27 ). About the Program The Public Service Commission (Commission) regulates 650 utilities operating in New York … included in our initial audit report Enforcement of Commission Orders and Other Agreements Report 2018S27 …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-followControls and Management of the Unemployment Insurance System (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit … To determine the extent of implementation of the six recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… Olympic Sports Complex in Lake Placid and the Whiteface Mountain Ski Center. ORDA is also responsible for operating and maintaining Gore Mountain and Belleayre Mountain. ORDA published its first data item to Open Data on …
https://www.osc.ny.gov/state-agencies/audits/2022/04/13/compliance-executive-order-95-open-data-followRiverhead Central School District – Financial Operations (2025M-64)
… them to monitor financial operations? Audit Period July 1, 2022 – April 30, 2024 Understanding the Audit Area The … a timely manner. Financial reports submitted in six of the 22 months to the Board were between 60 and 107 days after …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64Oversight of Afterschool and Summer Youth Employment Contracts (Follow-Up)
… About the Program The New York City Department of Youth & Community Development (Department) sponsors a network of community-based programs intended to help alleviate the … contracts with local organizations (providers) to run youth and community development programs, including …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/oversight-afterschool-and-summer-youth-employment-contracts-followControls Over Vehicle Use and Transportation-Related Expenses (Follow-Up)
… 11 regional offices across the State, of which 10 operate repair shops responsible for the maintenance of Department … contract (Contract), negotiated and entered into on behalf of the State by the Office of General Services, for … terms. Instead, the regional offices generally relied on the Contractor to monitor service costs and did not seek …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-vehicle-use-and-transportation-related-expenses-followState Agencies Bulletin No. 1741.1
… represented by NYSCOPBA Background Pursuant to Chapter 24 of the Laws of 2019 which implements the negotiated 2016–2023 agreement … 01 and 21) provides for the change in the calculation of overtime for all eligible members. Prior to the 2016-2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17411-new-overtime-earnings-code-arbitration-eligible-bu01-and-nonControls Over Capital Improvements at City-Owned Homeless Shelters (Follow-Up)
… fiscal oversight of the homeless shelters. DHS contracts with public and private entities in its mission to: prevent … $9.7 million. Notably, one project, the East 119 Street project, was originally expected to cost $511,000, but …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/controls-over-capital-improvements-city-owned-homeless-shelters-followOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (Follow-Up)
… three types of casinos in the State: commercial, video lottery terminal (VLT), and Class III tribe/nation …
https://www.osc.ny.gov/state-agencies/audits/2021/05/05/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collections-followState Agencies Bulletin No. 1698.1
… codes to be used for reimbursement of employees’ qualified moving expenses and to provide instructions for required … documentation Affected Employees: Employees who have moving expenses reimbursed starting January 1, 2019 … qualified employees could deduct the reasonable costs of moving expenses. The Federal Tax Cuts and Jobs Act signed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16981-new-payroll-process-and-new-time-entry-codes-payment-moving-expenseOpinion 98-4
… for the audit of "all claims, accounts and demands that are lawful county charges with the same effect as if audited … auditor to "audit all claims, accounts and demands which are made county charges by law and which would otherwise be … the auditor and other matters deemed proper. After claims are audited and approved by the board of supervisors, the …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Medicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… still needed. With the Department’s implementation of the 21st Century Cures Act, all MCO network providers are now …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Compliance With Executive Order 95 Open Data Report 2019S65
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/compliance-executive-order-95-open-data-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… initial audit report, Compliance with Executive Order 95 (Open Data) (Report 2019-S-39 ). About the Program State … 95 (EO 95), issued March 11, 2013, established an online Open Data Website ( Open Data ) for the collection and public dissemination of … initial audit report Compliance with Executive Order 95 Open Data Report 2019S39 …
https://www.osc.ny.gov/state-agencies/audits/2021/08/27/compliance-executive-order-95-open-data-followLow-Income Housing Trust Fund Program (Follow-Up)
… and preservation of businesses; the creation of job opportunities; and the development of public … vacant, distressed, or underutilized residential property; or to convert vacant or underutilized … process. Moreover, the Program did not adequately document management decisions to award funding to projects that scored …
https://www.osc.ny.gov/state-agencies/audits/2020/04/02/low-income-housing-trust-fund-program-followOswego City School District - Separation Payments (2021M-194)
… did not accurately calculate separation payments or benefits for five of the 10 employees that we reviewed. Officials made …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194State Agencies Bulletin No. 1602.2
… agency instructions for new overtime earnings codes to be used for Time Entry overtime payments Affected Employees … hours. The new agreement changed the overtime factor to be implemented in two phases. For overtime earned on or after … (Institution) or 4/04/2019 (Administration) overtime will be paid using the overtime factor of.00072, based on a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16022-new-overtime-earnings-codes-overtime-eligible-employees-civil-serviceOpinion 88-32
… LAW, §§30, 116(13): A town board may determine to place an advertisement in a newspaper for the purpose of informing the … asked whether it is a proper town expense to publish an advertisement in a local newspaper stating the name, phone … for a town clerk to place or cause to be placed an advertisement in a newspaper stating the clerk's name, office …
https://www.osc.ny.gov/legal-opinions/opinion-88-32