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Opinion 96-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … OF INTEREST -- Engineering Services (environmental review by village trustee or firm of the trustee) -- Exceptions … Law, §801[1]). Any contract willfully entered into by or with a municipality in which there is a prohibited …
https://www.osc.ny.gov/legal-opinions/opinion-96-3V.2 Governance – V. Chart of Accounts (COA) Governance
… Cost Center Mapping consists of crosswalks of cost centers to SFS ChartField combinations. Commitment Control consists … Governance Board will provide overall strategic direction to the SFS Program and is the final decision-making authority … Governance Board has established requirements and roles to form the foundation against which governance policies and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governanceOpinion 90-26
… in the bond resolution approved at referendum. In order to increase the maximum amount which may be expended for the project, the fire district may, subject to referendum requirements, repeal the original bond … Law provides, among other things, that if bonds are to be authorized for a specific object or purpose, the bond …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Selected Safety and Security Equipment at Subway Stations
… whether the Metropolitan Transportation Authority’s (MTA) New York City Transit (Transit) ensures that safety and security … includes Closed Circuit Television (CCTV). CCTV is a TV system in which signals are not publicly distributed but …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsOpinion 90-37
Whether the village may sell the property at private sale and if so whether it is required to accept the higher of two offers made
https://www.osc.ny.gov/legal-opinions/opinion-90-37North Tonawanda City School District – Information Technology (2023M-102)
… network user accounts. Properly manage permissions for 517 user accounts in the student information application … and as a result, District officials lacked preparedness for a cyberattack. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Opinion 99-9
… expenses of its city attorney for attending a course at a conference for municipal officials that relates to the … counsel for attending a municipal law course at a conference for municipal officials, if the tuition is charged … conclusion. In that case, the benefit derived from the payment of fee will inure to the attorney personally, …
https://www.osc.ny.gov/legal-opinions/opinion-99-9Village of Dering Harbor – Payroll (2020M-78)
… complete report - pdf ] Audit Objective Determine whether the Village of Dering Harbor (Village) Board of Trustees … over payroll and employee benefits payments. Key Findings The Board did not establish adequate controls over payroll and employee benefits payments. The Board did not require formal, written employment …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78State Comptroller DiNapoli Releases State Audits and Examinations
… four students who received awards but did not maintain good academic standing and four students who received awards but did not …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-state-audits-and-examinationsMedicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… Objective To determine if the Department of Health overpaid health care providers’ Medicaid claims for therapy services and … are required to bill Medicare, which is generally the primary payer, before billing Medicaid. Key Findings The …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareXII.7.D Expedite Requests – XII. Expenditures
… SECTION OVERVIEW The Bureau of State Expenditures’ (BSE) standard business process is to … may request that BSE expedite our review and approval of vouchers to create a payment sooner than the standard … normal business process. Process and Document Preparation: When an agency determines the need to expedite voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7d-expedite-requestsDiNapoli: Comprehensive Planning Needed for Billions in State Infrastructure Spending
… needs to develop a better strategy and a clear roadmap for its infrastructure investments.” The State Fiscal Year … Major expenditures by category include $25.7 billion for transportation, $9.9 billion for health, mental hygiene and social welfare, and $9 billion …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-comprehensive-planning-needed-billions-state-infrastructure-spendingComptroller DiNapoli Releases November Cash Report
… Since becoming Comptroller, DiNapoli has created several tools to allow the public to better track government …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-november-cash-reportDiNapoli: Local Sales Tax Collections Up More Than 17% in November
… up $235 million from November of last year. Collections for the month were also notably robust when compared to … November collections may have benefited from earlier shopping this year.” New York City’s estimated collections … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-local-sales-tax-collections-more-17-novemberSecurity Over Electronic Protected Health Information
… ePHI and has protection policies in place and a plan to make mandatory notifications when ePHI is lost or stolen. The … has adequate protection policies in place and a plan to make mandatory notifications when ePHI is lost or stolen. … ePHI and has protection policies in place and a plan to make man …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/security-over-electronic-protected-health-informationShelter Island Union Free School District –Financial Condition (2014M-132)
… that the amount of the District’s unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits. Amend the current reserve fund policy or develop a formal plan to define how reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132State Agencies Bulletin No. 2094.1
… PS Query. OSC will update user roles to accommodate agency business processes related to auditing Direct Deposit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20941-payserv-direct-deposit-access-changes-national-automated-clearingState Agencies Bulletin No. 2094
… PS Query. OSC will update user roles to accommodate agency business processes related to auditing Direct Deposit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2094-payserv-direct-deposit-access-changes-national-automated-clearing-houseExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… both FFS and managed care there are typically limits (or caps) on the number of monthly rental payments—many items have 10-month caps. In accordance with Medicaid regulations, when the …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followState Agencies Bulletin No. 1003
… Purpose To re-state Payroll Certification procedures and provide a revised … be submitted each calendar year or as changes occur. This bulletin supersedes Payroll Bulletin 460 issued on February …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1003-payroll-certification-legal-obligations