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Opinion 90-37
… section does not require either a public hearing or public sale for the sale of unneeded village real property. A village may not accept the lower of two offers for the sale of village real property based upon a determination that … Whether the village may sell the property at private sale and if so whether it is required to accept the higher of …
https://www.osc.ny.gov/legal-opinions/opinion-90-37State University of New York Upstate Medical Center – Selected Travel Expenses
… for two selected individuals, complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the period April 1, 2008 to March …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesInternal Controls Over Selected Financial Operations (Follow-Up)
… to reconcile the travel card bill and identify and challenge incorrect and potentially fraudulent charges. Per …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/internal-controls-over-selected-financial-operations-followCompliance With Requirements to Maintain Systems at Vendor-Supported Levels (Follow-Up)
… included in our initial audit report, Compliance With Requirements to Maintain Systems at Vendor-Supported Levels (Report 2019-S-6 ). About … April 3, 2019, examined whether RGRTA was complying with requirements to maintain its systems at vendor-supported … included in our initial audit report Compliance With Requirements to Maintain Systems at VendorSupported …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/compliance-requirements-maintain-systems-vendor-supported-levels-followTechnology Transfer Program and Royalty Payments (Follow-Up)
… included in our initial audit report, Technology Transfer Program and Royalty Payments (Report 2019-S-10 ). … the State University of New York’s (SUNY) technology transfer activity – the formal transfer of rights for intellectual property (IP) developed … included in our initial audit report Technology Transfer Program and Royalty Payments Report 2019S10 …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/technology-transfer-program-and-royalty-payments-followProtection of Managed Pollinators (Honey Bees) (Follow-Up)
… State. According to the Plan, the loss of managed honey bee colonies in the State exceeded 50% and some commercial … Law (Law) was amended to include the Cooperative Honey Bee Health Improvement Program, which, among other actions, … Ag&Mkts was adequately monitoring the health of honey bee pollinators to prevent and mitigate harmful effects to …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followCompliance With Payment Card Industry Standards (Follow-Up)
… automatically replenished with the customer’s credit card on file, and the Authority contracts with a third-party … online, and in person for other costs (e.g., unpaid tolls, accident reports, commercial accounts). All organizations … protect cardholder data. Our initial audit report, issued on September 19, 2017, examined whether the Authority …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/compliance-payment-card-industry-standards-followContract Advisory No. 7
… The only special characters which should be used in a Contract ID on the Statewide Financial System (SFS) are the two hyphens (-) that separate the Business Unit, Contract Number, and Department ID values. Stand alone … should not contain any special characters. Guidance: The Contract ID for all new contracts including but not limited …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/7-special-characters-should-not-be-used-contract-and-stand-alone-purchase-orderUnified Court System Bulletin No. UCS-234
… Insurance (code 525) for the Association of Surrogates and Supreme Court Reporters within the City of New York. Affected … Employees represented by the Association of Surrogates and Supreme Court Reporters within the City of New York in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-234-new-voluntary-insurance-deduction-codes-association-surrogatesUnified Court System Bulletin No. UCS-88
… notify agencies of two new Increment Codes to be reported for tracking employees eligible for a future Pay Change associated with Judiciary Law, … occurring 3/27/03 and after. OSC will review the need for historical rows with the Office of Court Administration. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-88-new-reason-codes-373-judiciary-law-373-and-379-judiciary-lawAssessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… Purpose The purpose of this performance audit is to determine whether the Workers’ … made minor calculation errors in the fiscal year 2011-12 assessment, resulting in a net understatement of $144,592 in … to insufficient staff training. The Board lacks a formal review process to ensure the procedures for preparing the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31NY-Sun Incentive Program (Follow-Up) (2018-F-7)
To determine the extent of implementation of the two recommendations in our initial audit report, NY-Sun Incentive Program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-18f7.pdfDiNapoli: Fiscal Stress Remains Low Among Villages
… State Comptroller Thomas P. DiNapoli's Fiscal Stress Monitoring System has identified 10 villages and two cities in New York in some level of fiscal stress in 2017. The system evaluated all non-calendar … State Comptroller Thomas P DiNapolis Fiscal Stress Monitoring System has identified 10 villages …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesDiNapoli: Former Pharmacist Pleads Guilty In $232,000 Fake Prescriptions Scam
… pleaded guilty to grand larceny in the second degree in Nassau County District Court for sending phony prescription records … hold him accountable and return the $232,000 to the public.” “The defendant bilked taxpayers out of more than …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-former-pharmacist-pleads-guilty-232000-fake-prescriptions-scamComptroller DiNapoli Releases State Audits
… July 2013 found that outstanding penalties routinely had no collection activity for two years or more and were often … July 2013 found that outstanding penalties routinely had no collection activity for two years or more and were often …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits-0Opinion 88-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. SEWER DISTRICTS -- Construction (of laterals to serve previously unserved properties within … Concerning the authority of a sewer district to install at the expense of the district …
https://www.osc.ny.gov/legal-opinions/opinion-88-33DiNapoli: Ex-Lake George Watershed Coalition Director Convicted in Grant Scheme
… to Defraud in the First Degree and related false filing charges, related to his diversion of federal and state grant … to serve,” DiNapoli said. “I thank District Attorney Jason Carusone and the New York State Department of Taxation …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-ex-lake-george-watershed-coalition-director-convicted-grant-schemeCompliance With Executive Order 95 (Open Data) (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Compliance With Executive Order 95 (Open Data) (Report 2019-S-65 ). About the Program State … To determine the extent of implementation of the two recommendations …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/compliance-executive-order-95-open-data-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… initial audit report, Compliance With Executive Order 95 (Open Data) (Report 2020-S-36 ). About the Program State … Order 95 (EO 95), issued March 11, 2013, established an Open Data Website ( Open Data ) for the collection and public dissemination of … initial audit report Compliance With Executive Order 95 Open Data Report 2020S36 …
https://www.osc.ny.gov/state-agencies/audits/2022/04/13/compliance-executive-order-95-open-data-followNew York State Health Insurance Program – Empire Plan Members With Dual Family Coverage (Follow-Up)
… State Health Insurance Program: Empire Plan Members With Dual Family Coverage (Report 2019-S-23 ). About the Program … entities and public authorities), however, may allow for dual Family coverage, whereby each employee has Family … organizations and members were paying excessively for dual Empire Plan Family coverage. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverage-follow