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Opinion 92-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts (representation of owners of …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 94-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (authority to … such costs (see 28 Opns St Comp, 1972, p 32; McKinney's Statutes, §§74, 240; see also In re Village of Monticello, …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Controls Over CUNY Fully Integrated Resources and Services Tool
To determine whether the City University of New York CUNY adequately controls access to the CUNY Fully Integrated Resources and Services Tool system CUNYfirs
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolSelected Management and Operations Practices – BuildSmart NY/Executive Order 88
… April 2010 through June 2021. About the Program NYPA is a public authority created in 1931 by Title 1 of Article 5 of the Public Authorities Law. NYPA’s mission through December 8, … of the State Senate. NYPA is a fiscally independent public corporation that does not receive State funds or tax …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88Investigation of Housing Discrimination Complaints
… At the time of our request, DHR officials could not account for 82 of 120 (68%) sampled complaints. Subsequently, … officials located 40 complaints but still could not account for 42 complaints. 11 of 25 (44%) sampled complaints …
https://www.osc.ny.gov/state-agencies/audits/2024/10/15/investigation-housing-discrimination-complaintsMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Managed Care
… for services rendered to their members. The Medicaid program should not pay claims on a FFS basis when the … services are covered by managed care. The State’s Medicaid program offers different types of managed care. Most … The carved-out services are controlled by the scope of benefits information maintained in eMedNY. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/medicaid-program-improper-fee-service-payments-services-covered-managed-carePublic School Safety – Incident Reporting and Unauthorized Student Departures
… New York City Department of Education (DoE) is the largest school district in the country and serves about 1.1 million … Against Violence in Education Act (SAVE Act) requires public school districts to collect data on violent and … and Disruptive Incident Report (VADIR), that requires each public school in the State to compile records of reportable …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresCUNY Bulletin No. CU-534
… Lump Sum Merit Awards. Affected Employees CUNY employees in eligible negotiating units who meet the eligibility … base pay and are subject to the limitations established by the Vice Chancellor of Human Resources. Effective Date(s) … Code = ANN, HRY Payroll Status = Active or Leave With Pay In addition, recipients of the Lump Sum Merit Award must: Be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-534-lump-sum-merit-awards-non-managerial-classified-employeesOversight of Private Career Schools
… (Bureau) provided sufficient oversight of private career schools in New York State. The audit covers the period … Law (Law) requires the Bureau to oversee and monitor non-degree granting private career schools in New York State. The intent of these career …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsPatient Safety Center Activities and Handling of Revenues
… the Department of Health (Department) is meeting the goals and objectives of the Patient Safety Center (PSC) and is … to the patient. Pursuant to the Act’s amendments to the Public Health Law (PHL), a PSC was established within the … and State laws and regulations and, through its Bureau of Administrative Hearings (Legal), for enforcing violations. …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesState Agencies Bulletin No. 1818
… Updated April 2, 2020: With the complete passage of the 2020-21 state budget expected today (4/2/2020), state …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1818-possible-delay-direct-deposit-funds-and-paycheck-distribution-april-1City of Long Beach – Budget Review (B20-7-3)
… [read complete report - pdf] Purpose of Budget Review Determine whether the significant revenue … our budget review issued in May 2019. Background The City of Long Beach, located in Nassau County, has been authorized … in the City’s general fund and certain other funds as of June 30, 2012. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3Determination of Residency for Tuition Purposes (Follow-Up)
… of New York (SUNY) is the largest comprehensive system of public education in the nation, comprising 64 institutions …
https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-followMadrid-Waddington Central School District - Claims Audit Process (2019M-1)
… to audit. The claims auditor did not audit and approve any of the District’s health insurance claims and Medicare …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Town of Waterford - Town Clerk Collections (2018M-265)
… and 2017 real property tax collections and documentation to substantiate the date real property taxes were received … manner. Maintain payment stubs and postmarked envelopes to support real property tax payments. Except as specified in … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… officials: Used a competitive process to procure goods and services. Ensured compliance with the Dignity for All … School officials did not: Establish adequate policies and procedures for credit cards resulting in the circumvention of purchasing policies and unnecessary waste. Save approximately $4,700 by …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allTown of North Salem - Agricultural Exemptions (2018M-194)
… Two of these exemptions lacked proper documentation and the remaining one was granted even though the 10-year … when required, with proper supporting documentation and meet eligibility requirements before granting exemptions. … expired. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194York Fire Department – Controls Over Financial Activities (2014M-112)
… January 1, 2012 through October 30, 2013. Background The York Fire Department is located in the Town of York in Livingston County. The Department contracts with the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mTown of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… 31, 2015. Background The Town of Elizabethtown is located in Essex County and has a population of approximately 1,160. …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346Village of Lyons Falls - Board Oversight (2018M-174)
… Determine whether the Board provided adequate oversight to ensure Village funds are properly accounted for and … or compensating controls such as designating someone to review bank reconciliations and other supporting … separate usernames and passwords and restrict user access to only those individuals needing access to perform their job …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174