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Internal Control System Components
… Purpose To determine whether the Department of Motor Vehicles’ … Audit and Internal Control Act requiring each State agency to institute a comprehensive system of internal control over … internal control review program, the Department does not have appropriate assurance that unit managers are properly …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsOpinion 95-1
Whether the city is responsible for paying the cost of these benefits in the event the agency has insufficient funds to cover the cost
https://www.osc.ny.gov/legal-opinions/opinion-95-1Medicaid Program – Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services
… Purpose To determine if the owner of a Medicaid eye care provider and … inappropriately enrolled as Medicaid recipients and to determine if the provider inappropriately billed Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2016/03/21/medicaid-program-eye-care-provider-and-family-inappropriately-enroll-recipients-andOpinion 88-4
… of foster parents and make reasonable expenditures for such refreshments. You ask whether a county may provide refreshments for trainees participating in a county foster parent training … 28 Opns State Comp,1972, p 48, refreshments for volunteer firefighters at the scene of a serious fire). Similarly, it …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Opinion 89-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … of Taxation and Finance and the Federal Internal Revenue Service be contacted to determine the applicability of any …
https://www.osc.ny.gov/legal-opinions/opinion-89-30State Agencies Bulletin No. 492
… agencies in the procedures for recalculating affected salaries. Affected Dates Beginning Pay Period 8 Lag for … is required because of this discrepancy. The salary of an employee who has received a contractual raise must be recalculated to exclude that raise when the employee moves to a bargaining unit for which a raise has not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/492-recalculation-salaries-employees-who-have-moved-between-bargaining-unitsState Agencies Bulletin No. 1725
… instructions for processing the 2018-2019 PEF Office of Fire Prevention and Control (OFPC) Uniform Maintenance … to wear a uniform; and Does not receive a regular uniform service. An employee who otherwise meets the eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1725-2018-2019-uniform-maintenance-allowance-employees-fire-protectionDiNapoli Releases April State Cash Report
… or other factors, but revenue impacts from developments in Washington and changes in the economy must be monitored …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-releases-april-state-cash-reportEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
Determine whether East Bloomfield Central School District (District) officials ensured network and financial software access controls were adequate to protect District information technology (IT) systems and data.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/east-bloomfield-2022-68.pdfKenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials properly maintained electronic disbursement records and reports (e-records) in accordance with applicable legal and regulatory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/kenmore-town-of-tonawanda-2022-62.pdfOpinion 2001-15
… of the "property and facilities" of a district to a town, county, city, village, joint water works system or a public …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 89-40
… lost from regular employment due to firemanic functions (1969 Opns St Comp No. 69-953, unreported; see also 23 Opns St Comp, 1967, p 142; 2 …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Opinion 88-78
… rank? (4) If the transfer of personnel is not feasible, how may the village receive additional services from the …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… overestimated appropriations by more than 6 percent due to conservative budget practices. Also, the District … as of June 30, 2018. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to comply with the statutory limit. Adopt annual budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionOysterponds Union Free School District - Financial Management (2019M-217)
Determine whether the Board and District officials provided adequate oversight and management of the Districts budget and financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Cheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
Determine whether District officials properly accounted for the Continuing Education Departments Department financial activity
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationPoughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… the central treasurer reports to the Board and the auditor in a timely manner. Develop written policy and procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andGlens Falls Common School District - Cash Management (2019M-177)
Determine if District officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… voters. District officials overestimated appropriations from 2015-16 through 2018-19. We project appropriations were … realistic estimates of appropriations. Adopt a written plan to use excess fund balance to benefit District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementNewfield Central School District - Information Technology (2019M-181)
Determine whether the Board and District officials ensured District information technology IT assets and computerized data were safeguarded
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181