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Selected Aspects of the Migrant Education Program
… temporary or seasonal employment in an agricultural or fishing activity as a principal means of livelihood. The …
https://www.osc.ny.gov/state-agencies/audits/2015/05/15/selected-aspects-migrant-education-programMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Two Fiscal Years Ended March 31, 2013
… or whose property they might damage as a result of an accident. According to Article VI, Section 317 and Article …
https://www.osc.ny.gov/state-agencies/audits/2015/03/19/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-twoState Agencies Bulletin No. 835
… employees salaries and the processing of necessary salary cor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/835-revised-method-calculating-salaries-employees-upon-movement-civilUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… blood vessels and a sciatic nerve that resulted from the removal of the tumor. However, the medical records did not … - because they were not distinct or independent of the removal of the tumor. Consequently, the provider should not …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59Contracts for Personal and Miscellaneous Services (Follow-Up)
… Purpose To determine the extent of implementation of the four … Authority’s (MTA) constituent agencies are required to determine whether services can be provided in-house before proceeding to contract, the agencies were not required to maintain … To determine the extent of implementation of the four …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/contracts-personal-and-miscellaneous-services-followLife Changes: Membership in a Nutshell
… in the New York State and Local Retirement System (NYSLRS) can directly affect your financial future and the … future of your loved ones. Whether you are just joining NYSLRS or have been a member for a number of years, this … understand the benefits you are entitled to receive as a NYSLRS member. Understanding these benefits is one of the …
https://www.osc.ny.gov/retirement/publications/life-changes-membership-nutshellTuition Assistance Program – LaGuardia Community College
… complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … Community College (LaGuardia), located in Queens, is part of the City University of New York. LaGuardia offers more than 50 associate degree … complied with the Education Law and the Commissioner of Educations Rules and Regulations when certifying stude …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeAudit of the Tuition Assistance Program at Stony Brook University
… complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … (Stony Brook) is a university within the State University of New York system and is located in Suffolk County on Long … $60.6 million that were paid to the school on behalf of 12,352 students. We reviewed a sample of 175 randomly …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-universityCapital Planning and Maintenance
… the Ogdensburg International Airport (Airport); the Port of Ogdensburg (Port); the New York and Ogdensburg Railway; … sound economic business development through the promotion of buildings and river, road, rail, and air transportation. … the Authority relies on federal, State, and other sources of funding. During each of the fiscal years 2012-13, 2013-14, …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceOpinion 98-20
… the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads (qualification for appointment to) FIRE … of minimum service requirement for appointment to fire police squad) GENERAL MUNICIPAL LAW, §209-c; TOWN LAW, … otherwise qualified individual may be assigned to a fire police squad immediately upon becoming a member of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 98-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition of fees for services of an … Whether section 3008 of the PHL authorizes a fire district to provide advanced …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Opinion 97-6
… 301(8), 303, 308: The cost of constructing an addition to house an enhanced emergency telephone (E911) system which is determined by the county governing board to be necessary … effective operation and maintenance of the system is a "system cost" within the meaning of County Law, §301(8). …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Internal Control System Components
… Purpose To determine whether the Department of Motor Vehicles’ (Department) management of its internal control system appropriately addresses all five components of internal control. Our audit scope included the period … To determine whether the Department of Motor Vehicles Department management of its internal …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsOpinion 98-8
… Bidding (preferred source requirements) GENERAL MUNICIPAL LAW, §103; STATE FINANCE LAW, §162; CORRECTION LAW, §184: A … of section 162[4][b] of the State Finance Law. April 30, 1998 Barbara M. Wiplush, Esq., Assistant Town Attorney … Correction Law provides that a political subdivision may appeal the purchase price on the basis that it unreasonably …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Internal Control System Components
… internal control system appropriately addresses all five com …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsRegistration and Enforcement of Automotive Services, Sales, and Salvage Facilities
… Purpose To determine if the Department of Motor Vehicles (Department) adequately ensures automotive … safety, promote proper repairs, and protect consumers of motor vehicle repairs. The Vehicle and Traffic Law … the registration and licensing for certain types of automotive businesses, including registration of repair …
https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilitiesNorth Country Kids, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by North County Kids, Inc. (North Country) on its Consolidated Fiscal Reports (CFRs) were … Cost Manual (RCM). The audit covered expenses reported on North Country’s CFR for the fiscal year ended June 30, 2014, … To determine whether costs reported by North County Kids Inc on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/north-country-kids-inc-compliance-reimbursable-cost-manualWage Subsidy and Transitional Employment Programs (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Wage Subsidy and Transitional … program requires New York State to engage individuals in countable work activities. The Office administers New … withhold 25 percent pending the participant’s retention in unsubsidized employment for 90 days after the subsidized …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followState Agencies Bulletin No. 1098
… Purpose To provide instructions for reporting the taxable value of … is reportable on the employee’s Form W-2 and is subject to income and employment taxes. Agency Actions Reporting Taxable Fringe Benefits Agencies are required to provide the Office of the State Comptroller (OSC) with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1098-reporting-taxable-value-personal-use-employer-provided-vehicles-andAdirondack Helping Hands, Inc. – Compliance With the Reimbursable Cost Manual
… the Reimbursable Cost Manual (2016-S-48) North Country Kids, Inc.: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2017/08/02/adirondack-helping-hands-inc-compliance-reimbursable-cost-manual