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Opinion 93-16
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (credit for activities performed by local government employees during regularly assigned work … to respond to fire alarms does not alter the periods when, in fact, the volunteer is ordinarily expected to be at work. …
https://www.osc.ny.gov/legal-opinions/opinion-93-16All-Agency Contract Evaluation System
… Capital Construction is monitoring and evaluating its contractors/consultants in compliance with its All-Agency … where performance ratings are less than satisfactory. In addition, we sought to determine whether MTA officials are … project teams broad discretion, introducing the risk that contractors are being treated inconsistently. Although …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemMedicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders
… Federal and State laws prohibit Medicaid payment of drugs for the treatment of sexual or erectile dysfunction (herein referred to as ED) for all Medicaid recipients, including registered sex offenders. In addition, Medicaid must not pay for ED drugs, unless that drug has another Food and Drug …
https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-andNYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on NYSARC’s CFR for the fiscal year ended June 30, 2015, and included certain … two fiscal years ended June 30, 2014. Background NYSARC is a New York City-based not-for-profit organization … costs, $82,634 in other than personal service costs, and $26,730 in parent agency administration costs, as follows: …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualState Agencies Bulletin No. 598
… schedule is 7 ½ hours per day, 37 ½ hours per week, Monday through Friday, 8:00 a.m. to 4:30 p.m. with one (1) hour for lunch each day. On a regular workday, the agency … the beginning of the employee’s workday was moved one (1) hour earlier to 7:00 a.m; the employee works 7 ½ hours, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/598-eligibility-and-processing-overtime-meal-allowances-executive-agenciesLeaves of Absence – Career Plan
… will usually receive up to one year of service credit per accident for time spent on Workers’ Compensation leave. Tier …
https://www.osc.ny.gov/retirement/publications/1642/leaves-absenceLeaves of Absence – New Career Plan
… will usually receive up to one year of service credit per accident for time spent on Workers’ Compensation leave. Tier …
https://www.osc.ny.gov/retirement/publications/1515/leaves-absenceLeaves of Absence – Non-Contributory Plan with Guaranteed Benefits
… will usually receive up to one year of service credit per accident for time spent on Workers’ Compensation leave. Tier …
https://www.osc.ny.gov/retirement/publications/1513/leaves-absenceLeaves of Absence – Police and Fire Plan
… will usually receive up to one year of service credit per accident for time spent on Workers’ Compensation leave. Tier …
https://www.osc.ny.gov/retirement/publications/1512/leaves-absenceLeaves of Absence – Basic Plan with Increased-Take-Home-Pay (ITHP)
… will usually receive up to one year of service credit per accident for time spent on Workers’ Compensation leave. Tier …
https://www.osc.ny.gov/retirement/publications/1511/leaves-absenceTown of Throop – Procurement (2022M-173)
… bidding requirements. Procure professional services in a competitive manner. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-procurement-2022m-173Stockbridge Valley Central School District - Information Technology (2019M-13)
… District officials did not disable unneeded user accounts in a timely manner. District officials did not provide IT … to ensure compliance with the AUP. Disable user accounts as soon as they are no longer needed. Provide employees with periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/stockbridge-valley-central-school-district-information-technology-2019mMcLean Fire District - Financial Operations (2017M-296)
… McLean Fire District Financial Operations 2017M296 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Town of Stafford - Procurement (2018M-134)
… Key Findings The Board has not developed an adequate procurement policy. Officials did not always obtain quotes in compliance with the procurement policy. The Town may realize cost savings by … the thresholds for purchases requiring quotes in the procurement policy. Key Recommendations Review and update the …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Beaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
… [read complete report - pdf] Audit Objective Determine if Company officials ensured that financial activities were properly recorded and reported, and that Company moneys were safeguarded. Key Findings The Board has … and reports or perform monthly bank reconciliations. Company officials did not maintain adequate fundraising …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesLaFayette Central School District - Fixed Assets (2018M-073)
… and accounted for properly. Key Findings The District did not have a comprehensive policy for identifying and recording … Eighteen fixed assets valued at $168,700 were either not recorded on the master inventory list or not properly tagged. The District’s inventory records of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Town of Dayton - Supervisor's Records and Reports (2019M-189)
… records and reports. Key Findings The Supervisor: Did not maintain complete and accurate financial records and reports. Did not issue receipts. Did not submit an annual accounting to the Board for its audit of …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Town of Bethany – Town Clerk Fees (2017M-226)
… was to determine whether the Town Clerk properly accounted for fees for the period January 1, 2016 through August 14, 2017. Background The Town of Bethany is located in Genesee County and has a population of approximately 1,800. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226East Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)
… Purpose of Audit The purpose of our review was to assess the District's progress as of January 2016 in … 2013. Background The East Ramapo Central School District is located in Rockland County. The District is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/21/east-ramapo-central-school-district-audit-follow-2013m-141-f-2011m-52-fCalculating Days Worked – Enhanced Reporting
… accruals. The system should include a signature and attestation by the employee that full hours were worked, …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/calculating-days-worked