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Opinion 94-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the cost of the study is charged against the countys general fund or against the sewer district …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Contract Advisory No. 22
… of the State Comptroller (OSC) Bureau of Contracts (BOC) is actively closing contracts in the Statewide Financial System (SFS). Once OSC has closed a contract the SFS header status will display “Closed”. No further transactions can be processed against a …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemGreater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… compliance with the redevelopment plan requirements for enforcement mortgages for the period January 1, 2015 through … significant renovation or improvement are subject to an enforcement mortgage that secures a lien against a property. … compliance with redevelopment plans was not always timely. Enforcement mortgage property records did not always contain …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesComptroller DiNapoli Releases State Audits
… ratings. For 9 of the 12 vendors, children in their care were abused by employees or foster parents. … State Education Department: Whispering Pines Preschool Inc., Compliance with the Reimbursable Cost Manual … Pines, a for-profit special education provider of center- and home-based services to infants, toddlers, and …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Municipal Audits
… its authority under New York State Town Law by authorizing insurance claims and annual contracts to be paid before audit … inventory list. Town of Walton – Justice Court Operations (Delaware County) The court properly accounted for, deposited, …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Operating and Appropriated transfers move monies originally deposited in one fund to another fund. Operating transfers are authorized to move … Operating and Appropriated transfers move monies originally deposited in one fund to another fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersControlling Access to Student Grading Systems in School Districts (2015-MS-3)
… pdf] We also released six letter reports to the following School Districts: Arlington Central School District [pdf] , Elmira City School District [pdf] , Fairport Central School District … Controlling Access to Student Grading Systems in School Districts 2015MS3 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3Infrastructure Inspection and Maintenance (Follow-Up)
… Purpose To determine the extent of implementation of the seven recommendations included in our initial audit … performs routine operational and reliability checks of the Canal System’s critical structures, it had not … To determine the extent of implementation of the seven recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/infrastructure-inspection-and-maintenance-followState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Metropolitan Transportation Authority – … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-auditsEmpire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up)
… Objective To determine the extent of implementation of the seven recommendations included in our initial audit … Physician-Administered Drugs (Report 2021-S-33 ). About the Program The New York State Health Insurance Program … To determine the extent of implementation of the seven recommendations …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/empire-bluecross-overpayments-physician-administered-drugs-followXII.6.J Paying a Refund – XII. Expenditures
… payments were processed using “KRA” or “CRA” batch types. With the implementation of the Statewide Financial System, … Business Units must use a single payment voucher when paying a refund. Business units must give special … contact the Bureau of State Expenditures’ Customer Service Help Desk at (518) 474-4868, or by email addressed to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6j-paying-refundThe Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists
… in compliance with properly established waiting lists for the period January 1, 2012 through November 30, 2014. Background The New York City Department of Housing Preservation and Development (HPD) is the nation’s largest municipal housing preservation and …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-listsOpinion 95-6
… imposed by town justice with respect to violations of traffic control signals and speed limits in suburban town) -- … in suburban town); (fines and penalties for violations of traffic control signals) -- Remission to State Comptroller … to violations of a suburban town's speed limits and traffic control signals) -- Vehicle and Traffic Violations …
https://www.osc.ny.gov/legal-opinions/opinion-95-6DiNapoli: Metro North and LIRR Lax in Monitoring Overtime Paid For With Federal Stimulus Funds
… conductors to charge overtime for tasks such as washing up for work, New York State Comptroller Thomas P. DiNapoli … System, did not have a requirement for conductors to sign out manually, so there was not an accurate record of … that Metro-North: Require conductors to electronically sign in and out; Monitor time and attendance records; …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-metro-north-and-lirr-lax-monitoring-overtime-paid-federal-stimulus-fundsVII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… Reducing a cash advance can be voluntary on the part of the agency or could be required … assigned to the advance account must be used and can be viewed on the NY_AP_CASHADV_AUTHORIZED_LIMIT public … Reducing a cash advance can be voluntary on the part of the agency or could be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceOpinion 2001-12
… library boards to cover such employees (see letter from Robert Stone, Esq., Counsel to the State Education …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… skeptical, especially of claims that are not routine. In today’s electronic environment, anyone with a computer and … as completed by your architect or engineer Unusual delays in providing requested information Tips or complaints about possible fraud. Understanding the symptoms of errors and fraud can help you identify claims …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsIntroduction – Travel and Conference Expense Management
… often travel as part of their official duties, whether it is to attend conferences, training sessions or to perform other job-related duties. While travel and … often travel as part of their official duties whether it is to attend conferences training sessions or to perform …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionState Comptroller DiNapoli Releases Municipal & School Audits
… meter rents revenue of $1.6 million, Orange County sales tax revenue of $1.2 million, and water meter rents revenue of …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… employee’s payroll information in the SFS. OSC’s Bureau of Payroll Services issues periodic guidance to payroll officers on the establishment and maintenance of payment information. When employees are employed by … agencies or when an agency is reimbursing the expenses of an employee from a different agency, the submitting agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-payment