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Opinion 2000-6
… Service Award Program (use of foreign fire insurance taxes to fund) GENERAL MUNICIPAL LAW §§218, 219, 219-a; INSURANCE … 9105: Foreign fire insurance tax monies received pursuant to Insurance Law §§9104 and 9105 may not be used to fund a length of service award program established by a village for members of the village fire department. You ask whether …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6DiNapoli Announces $500 College Savings Sweepstakes
… Thomas P. DiNapoli announced today a $500 sweepstakes to help a lucky New Yorker plan ahead for college. Winnings from the sweepstakes will be put in a … 529 College Savings Program, an investment tool designed to help families save for college, is overseen by DiNapoli’s …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-500-college-savings-sweepstakesXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… Indirect costs are costs for activities that benefit more than one program or objective and, therefore, cannot be identified to only a specific contract. Such costs are generally … or contract, the State will reimburse grant contractors for the State's share of properly allocated indirect costs. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsIV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions
… Service expenditures are the various forms of compensation for State employees and certain non-employees that are chargeable to personal service appropriation/segregation accounts. Click … compensation authorized by the Director of Budget for regular employees eligible to accrue overtime credits who …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-serviceExamination of Unemployment Insurance Willful Overpayments
… Purpose The objective of our examination was to determine whether NYDOL properly assessed penalties in accordance with Federal and State law for unemployment insurance (UI) overpayments that resulted from claimants’ willful misrepresentations to obtain benefits. Background UI benefits are temporary …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/examination-unemployment-insurance-willful-overpaymentsUniversity at Albany – Sabbatical and Other Paid Leave
… Purpose To determine whether the State University of New York (SUNY) at Albany (Albany) complied with policies for administering sabbatical and other paid leave. Background … pertinent labor agreements. Sabbatical leaves are granted to academic and administrative officers to promote …
https://www.osc.ny.gov/state-agencies/audits/2013/07/30/university-albany-sabbatical-and-other-paid-leaveMTA-NYC Transit Medical Assessment Centers
… Purpose To determine whether the MTA-NYC Transit Medical Assessment Centers performed medical examinations for NYC Transit and MTA Bus employees in an economical … employees. For example, bus drivers at MTA Bus are subject to Article 19-A of the New York State Vehicle and Traffic Law …
https://www.osc.ny.gov/state-agencies/audits/2014/11/10/mta-nyc-transit-medical-assessment-centersContract Participation of Minority- and Women-Owned Business Enterprises
… Purpose To determine whether the Dormitory Authority of the State of … properly established annual contract participation goals for minority- and women-owned business enterprises and accurately reported program results to the Department of Economic Development. The audit covered …
https://www.osc.ny.gov/state-agencies/audits/2015/07/08/contract-participation-minority-and-women-owned-business-enterprisesAudit of the Tuition Assistance Program at Mercy College
… Purpose To determine whether Mercy College complied with the … Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … per semester. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible …
https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-collegeTuition Assistance Program – State Financial Aid Program at Barnard College
… Purpose To determine whether Barnard College complied with the … Education’s Rules and Regulations when certifying students for State financial aid. Background Founded in 1889, Barnard … students. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeAudit of the Tuition Assistance Program at Plaza College
… Purpose To determine whether Plaza College complied with the … Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … per semester. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeAudit of the Tuition Assistance Program at CUNY Medgar Evers College
… Purpose To determine whether Medgar Evers College complied with the … Education's Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … $5,000 per year. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-cuny-medgar-evers-collegeConservation Fund – Sources and Uses of Funds
… Purpose To determine whether Conservation Fund (Fund) revenues are accounted for properly and whether expenditures made from the Fund are … regulations. Background The Fund was established in 1925 to provide a stable, long-term source of revenue to help … To determine whether Conservation Fund Fund revenues are …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsThe Association of Neurologically Impaired Brain Injured Children, Inc. – Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… Purpose To determine whether the costs claimed by the Association for Neurologically Impaired Brain Injured Children, Inc. were … in certain instances we examined matters dating back to July 1, 2008 and extending through January 26, 2015. … To determine whether the costs claimed by the Association for …
https://www.osc.ny.gov/state-agencies/audits/2016/12/09/association-neurologically-impaired-brain-injured-children-inc-compliance-consolidatedOversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… Purpose To assess the extent that State agencies responsible for operating and regulating public pools, beaches, and … of New York State. These agencies provide oversight to more than 7,000 pools, beaches, and spray grounds … To assess the extent that State agencies responsible for …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-groundsCourt Facilities Aid and Assistance Program
… Objective To determine if the Office of Court Administration (OCA) is … court facility aid and assistance programs are being used for only eligible expenses. The audit covers the period April … municipalities for cleaning, maintenance, and improvements to court-occupied space. OCA administers the CFIA program …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/court-facilities-aid-and-assistance-programState Agencies Bulletin No. 2213
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the Non-Leap Year Factor Change for Fiscal Year 2024-2025. Affected Employees: All employees … the extra day in February, the salary calculation used to calculate biweekly earnings on Job Data, Additional Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025Other Bulletin No. 76
… Purpose: The purpose of this bulletin is to provide the State University Construction Fund instructions for processing the April 2024 SCF M/C LLS Payment. Affected … Employees in NS positions (Grade 600) which are equated to a grade (Grade 603-617) are eligible for the April 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-76-april-2024-state-university-construction-fund-scfFabius-Pompey Central School District – Claims Auditing (2022M-83)
… District (District) claims were adequately documented, for appropriate purposes and were properly audited and approved prior to payment. Key Findings We reviewed 100 claims totaling … million and found that they were adequately documented and for appropriate purposes. However, the District needs to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… (District) non-payroll disbursements were supported, for proper District purposes, competitively procured and audited prior to payment. Key Findings While the District’s non-payroll disbursements were supported, for proper District purposes and audited prior to payment, …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115