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State Agencies Bulletin No. 1003
… Purpose To re-state Payroll Certification procedures and provide a revised Payroll Certification Form. AC 3202 Affected Employees All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1003-payroll-certification-legal-obligationsOpinion 94-28
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (authority to … pursuant to General Municipal Law, §99-d may be paid, in the first instance, from the county's general fund. … undertaken pursuant to General Municipal Law (GML), §99-d in connection with planning a possible future capital …
https://www.osc.ny.gov/legal-opinions/opinion-94-28State Agencies Bulletin No. 1895
… Purpose The purpose of this bulletin is to provide agencies with the schedule for payroll submission and the dates for availability of … that paychecks are issued timely. To assist agencies in identifying the earlier deadlines, the dates that are in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1895-schedule-agency-payroll-submission-and-availability-reports-and-filesOpinion 2001-14
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts … agreement does not constitute "contract" within the meaning of General Municipal Law, article 18) -- Interest in … agreement does not constitute "contract" within the meaning of General Municipal Law, article 18) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up)
… of the four recommendations included in our initial audit report, Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/improper-medicaid-managed-care-payments-durable-medical-equipment-prosthetics-orthotics-andXII.6.J Paying a Refund – XII. Expenditures
… Business Units must use a single payment voucher when paying a refund. Business units must give special …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6j-paying-refundInfrastructure Inspection and Maintenance (Follow-Up)
… Purpose To determine the extent of implementation of the seven recommendations included in our initial audit … concluded a risk existed that critical structures most in need of repair were not given priority, as the Corporation's …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/infrastructure-inspection-and-maintenance-followThe Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists
… units are assigned to eligible persons in compliance with properly established waiting lists for the period … rental and limited-equity cooperative developments, with more than 45,300 total units. Each development is … units are assigned to eligible persons in compliance with properly established waiting lists for the period …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-listsEmpire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up)
… Objective To determine the extent of implementation of the seven recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/empire-bluecross-overpayments-physician-administered-drugs-followOpinion 95-6
… or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Disposition (fines and … to violations of traffic control signals and speed limits in suburban town) -- Distribution by State Comptroller (fines and penalties for speeding violations in suburban town); (fines and penalties for violations of …
https://www.osc.ny.gov/legal-opinions/opinion-95-6Creditable Service – State Police Plan
… Under this special plan, service as an officer of the New York State Division of State Police is creditable. You may also receive credit … as a: Police officer in the New York State Department of Environmental Conservation; Police officer or member of a …
https://www.osc.ny.gov/retirement/publications/1518/creditable-serviceRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… sense and reasonable skepticism when any claim appears to be out of the ordinary. Even when all required … may be capable of replicating and manipulating information to produce false documentation. Particular attention should be paid to claims with the following characteristics: Missing …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsVII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… of Appropriation/AP Adjustment Vouchers of this Chapter for the amount of the reduction to the advance. The Special …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… housing crisis caused by the pandemic escalated the need for programs that provide housing stability. As such, the … Economic Security Act of 2020 (CARES Act) provided funding for emergency economic relief for individuals, families, and … the use of local funds to cover project costs before reimbursement from the State, where practicable. Correcting …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingMonroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… for Monroe County (County) services and the procurement of professional services. Key Findings The Board did not … prior to payment or actively oversee the procurement of professional services. As a result: The Authority did not … for Monroe County County services and the procurement of professional services …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andSelkirk Fire Company No. 2 – Board Oversight (2021M-122)
… agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Village of Head of the Harbor – Justice Court Operations (2020M-110)
… - pdf ] Audit Objective Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight … Findings The Justices did not provide adequate oversight of cash receipts, deposits and accounting records during the …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
Determine whether the Board and Membership provided adequate controls over the Companys receipts and disbursements
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andREACH Academy Charter School - Cash Disbursements (2019M-130)
… cash disbursements were properly accounted for, supported and approved. Key Findings The Board has not appointed a … claims auditor. Develop procedures to preapprove purchases and document and verify that goods and services are received at the agreed …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130DiNapoli: Metro North and LIRR Lax in Monitoring Overtime Paid For With Federal Stimulus Funds
… to charge overtime for tasks such as washing up for work, New York State Comptroller Thomas P. DiNapoli announced today. …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-metro-north-and-lirr-lax-monitoring-overtime-paid-federal-stimulus-funds