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Implementation of the Security Guard Act (Follow-Up)
… of the Security Guard Act ( 2019-S-42 ). About the Program The Department of State (Department), through its … also requires guards to complete pre-assignment and annual training and renew their registration every 2 years. Further, … classified as police/peace officers did not fulfill their training requirements, including 20 armed guards who did not …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-followContact Us – Understanding Your Responsibilities: Elected & Appointed Officials
… Pension Integrity Bureau pensionintegrity@osc.ny.gov Contact our Call Center 1-866-805-0990 (518-474-7736 in the Albany, New York area) Write to us NYSLRS Pension Integrity Bureau 110 State Street Albany, NY 12244-0001 (Rev. 9/19) …
https://www.osc.ny.gov/retirement/members/ea-officials/contact-usRefunding Local Debt
… Simplified Procedures for Local Governments Seeking the Comptroller's Approval of Certain Matters Relating to Refunding Local Debt Pursuant to Sections 90.00 and 90.10 of the Local Finance Law Pursuant to Sections 90.00(c)(2) and … Simplified Procedures for Local Governments Seeking the Comptrollers Approval of …
https://www.osc.ny.gov/debt/refunding-local-debtExamination of Superstorm Sandy Expenses
… a series of examinations of Agency responses to Superstorm Sandy Sandy we sought to determine if the Division of …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… issued by both the Central Permits Bureau (Bureau) and the regional offices. In contrast, a divisible load is any cargo … permits totaling approximately $8.9 million and the regional offices issued about 11,708 special hauling permits, … controls over the special hauling permits issued by four regional offices we visited. The weaknesses include poor …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followWest Seneca Fire District #6 – Financial Management (2013M-14)
… grants were properly managed. The District also failed to claim over $121,500 in grant money awarded to it by the … Emergency Management Agency (FEMA). Key Recommendations Limit the expenditure of District funds to firefighting … monitored and that reimbursements are submitted in a timely manner. Contact FEMA to determine if the District can …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Contract Participation of Minority- and Women-Owned Business Enterprises
… by the Governor. The primary mission of Westchester Medical Center is to serve as the regional health care referral center providing high-quality advanced health services to the …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesSelected Management and Operations Practices (Follow-Up)
… During the 2013 State of the State Address, the Charge NY program was unveiled, with the goal to increase sales of … up to 3,000 public and workplace charging stations. Charge NY is a collaboration among the New York State Energy … private partners to place DCFCs in strategic locations to drive market adoption of EVs and test business models. Since …
https://www.osc.ny.gov/state-agencies/audits/2025/10/03/selected-management-and-operations-practices-followCourse Offerings (Follow-Up)
… recommendations included in our initial audit report, Course Offerings (Report 2019-S-19 ). About the Program City … was to determine whether CUNY was effectively matching course offerings to student demand. The audit covered the … the audit found that CUNY was not effectively matching course offerings to student demands; was not comprehensively …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-followUnified Court System Bulletin No. UCS-346
… Law and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the total … year must equal: The statutory salary, provided the Judge or Justice serves the entire year at one salary; or The … adjustment in the final paycheck of the year provided the Judge or Justice’s statutory salary is not evenly divisible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-346-2024-year-end-adjustment-judges-and-justices-unified-courtPreferred Source Contracting
… source member agencies and their private corporate partners, who must comply with regulations established by Law … to monitor compliance by its member agencies and their partners. Key Findings In general, OGS is appropriately … purpose of the Program, that member agencies and corporate partners are meeting contract requirements, and that the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingOversight of Water Supply Emergency Plans (Follow-Up)
… included in our initial audit report, Oversight of Water Supply Emergency Plans (Report 2021-S-39 ). About the … is responsible for overseeing the delivery of drinking water to ensure that it’s suitable for people to drink. Its Bureau of Water Supply Protection assists with water system security, …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… defined for each entity that maintains and reports on its own transactional data. A business unit (BU) is a … is a balancing Chartfield in SFS and, as such, is required on all transactions. Transactions in SFS must be balanced by … balance by BU, system-generated entries are created, based on configuration templates. In general, BUs are five …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers
… December 31, 2016. Background The New York State Health Insurance Program (NYSHIP), administered by the State … of Civil Service (Civil Service), provides health insurance coverage to active and retired State, participating … Empire Plan provides its members with four types of health insurance coverage: medical/surgical, hospital, prescription …
https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… Drug and Alcohol Treatment program contracts to ensure provider claims do not include State reimbursement for depreciation … OASAS’ oversight responsibility includes ensuring provider compliance with the Manual when submitting …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expensesInternal Controls Over Selected Financial Operations (Follow-Up)
… 1934, the New York State Legislature enacted the Alcoholic Beverage Control Law (Law), creating the State Liquor Authority and the Division of Alcoholic Beverage Control (both commonly and hereafter referred to as … growth, job development, and the State’s alcoholic beverage production, tourism, and recreation industries. SLA …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/internal-controls-over-selected-financial-operations-followOpinion 91-40
… with military duty) MILITARY LAW, §242(5): (1) A municipal officer or employee is entitled to compensation for time … the city may establish a policy which would require its police officers to schedule their non-working days on days … provides as follows: Pay for military duty. Every public officer or employee shall be paid his salary or other …
https://www.osc.ny.gov/legal-opinions/opinion-91-40Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… maintained. The former Treasurer discarded the original student ledgers and replaced them with versions she created. … intact and in a timely manner. Complete proper monthly bank reconciliations for all ECA and scholarship accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andLake Champlain-Lake George Regional Planning Board - Governance Over Loan Operations (2019M-25)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of the revolving loan program. Key Findings The Lake Champlain-Lake George … Determine whether the Board provided adequate oversight of the revolving loan program …
https://www.osc.ny.gov/local-government/audits/joint-activity/2019/09/13/lake-champlain-lake-george-regional-planning-board-governance-over-loanOversight of Critical Foster Care Program Requirements (Follow-Up)
… initial audit report, Oversight of Critical Foster Care Program Requirements (Report 2015-S-79 ). About the Program The Office of Children and Family Services (OCFS) … (counties). These entities administer the foster care program, including placing children in foster care settings, …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-follow