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Ethics Oversight (2020-MS-1)
… [pdf] , Chautauqua [pdf] , Chemung [pdf] , Genesee [pdf] , St. Lawrence [pdf] , Steuben [pdf] , Suffolk [pdf] and … Key Findings Local governments must comply with New York State General Municipal Law (GML) and should do more to … ensured that all disclosure statements were filed on time. 50 percent did not review disclosure statements for potential …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… Determine whether the District is providing transportation to eligible nonpublic school students. Key Findings District … for 15 students. For 2017-18, the District paid 15 schools to use Yeshiva Private Contractors (YPCs) on a per-student basis to transport 717 (or $495,499) more students than were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… treatment of cataracts – the clouding of the lens in the eye – which cause vision problems. A cataract is corrected …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsSayville Union Free School District - Purchasing (2019M-69)
… whether District officials used a competitive process to procure goods and services. Key Findings District officials did not use a request for proposals (RFPs) process or seek … a competitive bid as required by District policy. Due to the District’s inconsistent purchasing policies, officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-692018 Annual Audit
… The Board processed nearly 431,000 claims totaling nearly $829 million from its four special funds in 2018 - the … we identified 6,725 processing errors totaling nearly $1.9 million that occurred when the Board uploaded claims into … the issuance of 2,235 erroneous 1099-MISCs, totaling over $1.3 billion, which our Office corrected and reissued. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditV.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being … There are over 50,000 Category Codes that are configured in the SFS. Where a Category Code field is used or required, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeIII.7 Data Quality – III. Statewide Financial System (SFS)
… information to agency decision makers. As a result, the data from transactions needs to be of high quality. To maintain accurate data, it is the responsibility of the agencies to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-qualityOptional Membership – Membership and Enrollment
… join NYSLRS. However, you must inform employees of their right to membership at the time of their initial employment. … with more than one participating employer . Employees’ Right to Membership All employees of the State or of a … who are not mandatory members of NYSLRS, have the right to join (Section 45 of the Retirement and Social …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/optional-membershipBerkshire Fire District - District Operations (2020M-40)
… whether District officials used a competitive process to procure goods and services. Determine whether District officials established adequate controls to safeguard fixed assets. Determine whether the Treasurer … prices. The Board did not establish adequate controls to safeguard fixed assets. The Treasurer did not submit AUDs, …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40XIX.2 Overview – XIX. Project Costing (PCIP)
… and posted to project budgets. The use of a project allows for transactions in one place and visibility into an agency’s financial transactions over the life of a project for all stakeholders. The Project Guide along with the … Coach, Training Material, JAA-PPM101-035 Create Projects for Federal Grant Transactions using the Project Guide. Guide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2-overviewNYSLRS Ordinary Death Benefit
… to choose pension benefits or a death benefit in certain circumstances. Memo Bill Text Status … Authorizes … to choose pension benefits or a death benefit in certain circumstances …
https://www.osc.ny.gov/legislation/nyslrs-ordinary-death-benefitState Agencies Bulletin No. 1581
… 2017, the Low Gross and Low Tax amounts are changing for Married and Single Tax status. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1581-idaho-income-tax-withholding-rate-changeV.3.J Activity (Projects) – V. Chart of Accounts (COA) Governance
… The Activity ChartField can be used to define lower-level detail of a Project Type. Statewide Project Types are … the standard “General” Activity value if a lower level of detail is not needed or, if a lower level of detail is needed, may use one of the other predefined …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3j-activity-projectsVendor Responsibility Review Process
… required. The State contracting entity must fully review all information provided by the vendor and make a …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-review-processState Agencies Bulletin No. 1097
… their required processing steps by the effective date for all transactions, agencies must process salary changes in the … Procedures Transactions retroactive a year or more: All transactions that are retroactive a year or more must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1097-retroactive-transactions-executive-branch-agenciesDiNapoli Finds Schools Falling Short on Emergency Planning
… NYS Safe Schools Task Force to make sure our children and school personnel are safe. Emergency planning must be a … School District, Commack Union Free School District, East Meadow Union Free School District, Fayetteville-Manlius … District, Genesee Community Charter School, Green Tech High Charter School, Haverstraw-Stony Point Central School …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningOversight of Contract Expenditures of Phoenix House New York
… and program related. The audit covered the period July 1, 2013 through June 30, 2016. Background OASAS oversees one … most diverse programs for the prevention and treatment of alcohol and substance abuse. Its mission is to provide … claimed and received reimbursement for approximately $2.9 million in unallowable and unsupported parent agency …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/oversight-contract-expenditures-phoenix-house-new-yorkDiNapoli: Lake George Watershed Coalition Director Charged in $500K Grant Scheme
… Former Lake George Watershed Coalition project manager David Decker … than half a million dollars meant to protect and improve Lake George for its residents, vacationers and other visitors … subcontractors pay and falsifying grant invoices. The Lake George Watershed Coalition is a consortium of …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-lake-george-watershed-coalition-director-charged-500k-grant-schemeDiNapoli: Audit Finds False Elevator Inspections, Safety Hazards Overlooked
… non-DOB inspectors failed to spot that a device that keeps doors from opening between floors was defective in elevators … different buildings. The problem could cause elevator doors to open between floors and is considered an imminent hazard, …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-finds-false-elevator-inspections-safety-hazards-overlookedOpinion 93-2
… Village Law, §9-912 authorizes a village board, on its own motion, to hold a referendum on a proposition to change the … election for village officers. A village board, on its own motion, may not hold a referendum on such a proposition at … being submitted to the voters on the village board's own motion. Election Law, §15-104 provides, inter alia , that the …
https://www.osc.ny.gov/legal-opinions/opinion-93-2