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IX.12.F CMIA Interest Liabilities – IX. Federal Grants
… CMIA interest liabilities paid by either the Federal Government or … lost value (e.g. investment earnings) of funds. A federal interest liability (which the Federal Government pays to the … establishing a federal appropriation. Conversely, a state interest liability (which the state pays to the Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesCity of Amsterdam – Budget Review (B20-5-8)
… as of June 30, 2018. On June 25, 2020, the City issued bond anticipation notes totaling $7,689,034 for this purpose, …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8Unified Court System Bulletin No. UCS-292
… Purpose The purpose of this bulletin is to inform agencies of the processing of the 2020 Prepaid Legal Service Benefit. … The purpose of this bulletin is to inform agencies of the processing of the 2020 Prepaid Legal Service Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-292-prepaid-legal-service-benefit-unified-court-system-ucsCUNY Bulletin No. CU-690
The purpose of this bulletin is to inform agencies of the processing of the 2020 Prepaid Legal Service Benefit
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-690-prepaid-legal-service-benefit-cuny-employeesLiverpool Central School District – Information Technology Assets (2020M-59)
… could not locate three of the 48 IT items we tested: a laptop and two cameras, totaling $1,444. The last … cannot be assured that IT assets are adequately accounted for and protected from loss, theft, misuse and obsolescence. … IT purchases and tracking hardware assets. Maintain a complete, comprehensive software inventory and applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Monsey Fire District – Board Oversight (2020M-62)
… records and reports were prepared, filed and/or audited. Key Findings The Board provided inadequate and ineffective … program (LOSAP) that started in 1990 was never audited. Key Recommendations Ensure AUDs are submitted to OSC within …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62City of Syracuse – Water System Cybersecurity (2019M-173)
… have service level agreements (SLAs) with its IT vendors. In addition, sensitive IT control weaknesses were … local user accounts, including disabling unneeded accounts in a timely manner. Establish a process for staying current …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173State Agencies Bulletin No. 1839
… agency instructions for processing the 2020 Institution Teacher Summer Session Payments and to inform agencies of new … Pursuant to CSL Article 8, Title B, Sec 136.2, a teacher working summer session outside of his/her academic … will not be paid unless Summer Session is reported. If the teacher is 21P, is not working Summer Session and will not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1839-new-procedures-processing-2020-summer-session-payments-institutionCUNY Bulletin No. CU-661
… is to notify agencies of health benefits rate changes for HIP HMO Health Insurance. Affected Employees CUNY employees with HIP HMO health insurance coverage through the City of New … is to notify agencies of health benefits rate changes for HIP HMO Health Insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-661-city-new-york-hip-hmo-health-insurance-rate-changesOversight of Select High-Technology Projects
… oversees and to determine if these projects are achieving the intended employment goals. The audit covered the period January 1, 2013 through April … high-tech projects administered through SUNY Poly and the Buffalo Billion initiative (an investment announced in 2012 …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… serving about 1.1 million members. The Department of Civil Service (Civil Service) contracts with UnitedHealthcare Insurance …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesCity of Lockport – Budget Review (B20-1-9)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, … The purpose of our budget review was to provide an independent evaluation of the Citys proposed …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9Unified Court System Bulletin No. UCS-280
… Purpose The purpose of this bulletin is to inform agencies of the processing of the 2019 Prepaid Legal Service Benefit. … The purpose of this bulletin is to inform agencies of the processing of the 2019 Prepaid Legal Service Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-280-prepaid-legal-service-benefit-unified-court-system-ucsCUNY Bulletin No. CU-660
The purpose of this bulletin is to inform agencies of the processing of the 2019 Prepaid Legal Service Benefit
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-660-prepaid-legal-service-benefit-cuny-employeesState Agencies Bulletin No. 1769
… Purpose The purpose of this bulletin is to provide agencies with the 2019 calendar year-end … W-2 reporting on any excess amounts paid. “Excess amount” is the portion that is greater than the applicable Federal rate and not … The purpose of this bulletin is to provide agencies with the 2019 calendar yearend …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1769-year-end-procedure-taxable-employee-expense-reimbursementsRivendell School – Compliance With the Reimbursable Cost Manual
… 86 students. The New York City Department of Education (DoE) refers students to Rivendell based on clinical … reports to SED on its annual CFRs. SED reimburses DoE for a portion of its payments to Rivendell based on … and amortization ($128,506). These costs should have been allocated to other Rivendell programs. $70,644 in …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualSchool of Professional Studies – Controls Over Bank Accounts
… was fraud, waste, or abuse in the use of funds held in its bank accounts. Background The City University of New York … fiscal year 2009 to $17.5 million in fiscal year 2013, and its expenditures increased from $8.11 million to $16.5 … there was fraud waste or abuse in the use of funds held in its bank accounts …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsOpinion 2002-3
… recreational facilities such as a playground and swimming pool. You ask whether a town board may expand the activities … recreational facilities such as a playground and swimming pool. Any town bordering upon or containing within its … dock district is established, the town board may contract for the construction of a public dock and may acquire such …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Opinion 2002-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … expending reserve fund moneys) -- Finances (establishment of and expenditure from reserve funds) -- Reserve Fund … Whether the expenditure of monies from a capital reserve fund established by a school …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 2004-6
… or statutory amendments that bear on the issues discussed in the opinion. HISTORIC PRESERVATION -- Contracts (by … permit the historical society to use the unneeded space in a municipal building, without payment of cash rent, so … is at least equal to the value of the use of the space in the building. You ask whether a village may permit an …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6