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Opinion 90-53
… a municipal corporation may contract with private parties for the performance of only those of its functions which may … corporation may not contract with a private party for services involving the performance of its police powers … to be an improper delegation of municipal police powers to surrender to an independent contractor the exercise of …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Pleasantville Union Free School District – Financial Condition (2015M-311)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the … appropriations and that appropriated fund balance that was not used to fund operations. The District has not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Technology Transfer Program and Royalty Payments
… Objective To determine if the Research Foundation for the State University of New York (Research Foundation) … in the transfer of technology and royalties received for intellectual property developed at SUNY campuses. The … interest in the transfer of technology and royalties for projects developed at SUNY schools. We found the Research …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/technology-transfer-program-and-royalty-paymentsPort Jervis City School District – Financial Condition (2016M-319)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Port Jervis City School District is located in the City of Port Jervis, Orange County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Travel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage Detail page in lieu of form … to enter into the SFS Mileage Detail page, as follows: For online agencies: Travelers, or their proxies, must … complete and attach the AC 160-S to the expense report. For bulkload agencies: Travelers must complete the AC 160-S …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageMedicaid Program – Improper Managed Care Payments for Misclassified Patient Discharges
… care. When a hospital bills an MCO for an inpatient stay, the hospital reports certain information on its claims, … patient was transferred or discharged at the end of their stay. These codes are important because payments may vary …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-improper-managed-care-payments-misclassified-patient-dischargesMadison County - Claims Audit and Payment Process (2019M-142)
… controls over the claims audit and payment process were adequately designed and operating effectively. Key … or services. In addition, claims totaling $1.3 million were paid without Board approval. The Treasurer did not … controls over the claims audit and payment process were adequately designed and operating effectively …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Opinion 88-29
… are applicable (General Municipal Law, §§801, 802). The definition of "municipality" contained in Article 18 includes … a public benefit corporation, is a separate and distinct legal entity from the municipality for whose benefit the IDA was established (General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Williamsville Central School District – Financial Management (2022M-193)
… the Williamsville Central School District (District) Board of Education (Board) and District officials properly managed … appropriations from 2018-19 through 2021- 22 by a total of $47 million and appropriated $22 million of fund balance that was not needed or used. Adopted annual …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Introduction – Travel and Conference Expense Management
… Officers and employees often travel as part of their official duties, whether it is to attend conferences, training sessions or to perform … Officers and employees 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/introductionHancock Fire Department – Audit Follow Up (2018M-236-F)
… report - pdf] | [read complete 2019 report - pdf] Purpose of Audit The purpose of our review was to assess Hancock Fire Department’s (Department’s) progress, as of February 2022, in implementing our recommendations in the … The purpose of our review was to assess the Departments progress as of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/hancock-fire-department-audit-follow-2018m-236-fYates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… receipts or cancelled checks to facilitate the review of accounting records and reports. Controls over receipts and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andTown of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and disbursed. Key Findings … Determine whether the Town of Throop Town Supervisor and Town Board Board ensured cash assets in the Supervisors …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Sodus Central School District – Software Management (2022M-64)
… only appropriate, necessary and authorized software was installed on District computers. Key Findings District … ensured only appropriate necessary and authorized software was installed on District computers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… ensured compensation received by the Clerk-Treasurer was consistent with his individual employment agreements. Key … ensure that compensation received by the Clerk-Treasurer was consistent with his individual employment agreements, … Board ensured compensation received by the ClerkTreasurer was consistent with his individual employment agreements …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Lake Placid Central School District – Investment Program (2023M-94)
… investment program. The Assistant Superintendent for Business, Finance and Support Services (Assistant …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Bus Wait Assessment and Other Performance Indicators
… standards that are reasonable and consider the demand for service and other factors. We also sought to determine … departure time. This data is used by Transit and MTA Bus for multiple purposes and is a factor in calculating WA. … a “system” statistic, covering both Transit and MTA Bus, for weekdays only. The MDBSI measures the average distance …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsState Agencies Bulletin No. 130
… code 314 with 317) and adding negotiating unit 87 for this insurance program. Affected Employees Employees in Negotiating Units 02, 03, 04 and 87 Effective Date April, 1999 Processing by Jardine Group Services Jardine Group Services will process the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/130-csea-universal-life-programState Agencies Bulletin No. 1377
… Inbound and Outbound file interfaces to and from PayServ test environments to reflect the conversion from legacy cost … The accounting, reporting and payroll distribution test data for employees paid through PayServ Background Over … Agencies will be able to compare data from the PayServ test environments and the SFS Business Process Test …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1377-new-york-state-payroll-system-payserv-conversion-statewide-financialDiNapoli: NYC Area Is Country's Second Largest Market for Venture Capital
… The New York City metropolitan area is the second largest market for venture capital (VC) funding … “As the financial capital of the country, New York City is a natural hub for venture capital investing and the latest … investment made in the software industry, New York City is firmly in second place among peer U.S. regions for overall …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-nyc-area-countrys-second-largest-market-venture-capital