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Nursing Home Surveillance
… State regulations and procedures for conducting nursing home surveys and whether survey processes, including the … Complaint surveys investigate issues, and nursing home-reported incidents, that may involve non-compliance with … for severity and urgency to assess whether a nursing home has violated a federal or State regulation. If any …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/nursing-home-surveillanceWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… Fiscal Reports (CFRs) of the Whitestone School for Child Development (Whitestone) were calculated properly, … the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The audit included all expenses claimed for … fiscal years ended June 30, 2012. Background Whitestone is a not-for-profit organization that provides a full-day …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualSelect Financial Management Practices
… Purpose To determine if the Albany Port District Commission’s (Commission) capital planning process and collection and … from 390,414 in 2013 to 572,946 in 2014. The increased shipping drove a surge in operating revenues in these same … among the three plans, which covered different periods of time. Key Findings We found the Commission’s capital planning …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesOpinion 2002-9
… volunteer workers) VOLUNTEERS -- Use of (to assist at recycling center) STATE CONSTITUTION, ARTICLE VIII, §1; … in providing services in connection with the town's recycling program. The town may, however, in accordance with … services in connection with the operation of the town's recycling center and pay the individuals consideration for …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Opinion 2004-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of the Insurance Law, unless a special law enacted by the State Legislature provides otherwise. 1 In general, these …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 94-21
… This opinion represents the views of the Office of the State Comptroller at the time it was … You ask whether there is any statutory requirement that two signatures be obtained to authorize purchase orders in … by the chief fiscal officer prior to the actual purchase (id.). As noted, neither section 110 nor any other statute …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Opinion 90-34
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and … An emergency rescue and first aid squad within a village fire department is not entitled to receive foreign fire insurance …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Disposition of Farm Assets
… budget process, the Department was directed to close these farm operations to generate cost savings. At the time of … the Department was responsible for the disposition of all farm assets, including equipment, livestock and land. At the … had already been disposed of records pertaining to farm assets consistent with its record retention policy. …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsOpinion 2010-3
… a town on behalf of a fire protection district and an incorporated fire company is subject to a public hearing, but … You ask whether a fire protection contract between an incorporated fire company and a town on behalf of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Opinion 2005-2
… vehicles) INSURANCE LAW §§9104, 9105: Foreign fire tax monies may not be expended to make cash reimbursement to … used to pay for personal expenses of firefighters, such as automobile registration (1963 Opns St Comp No. 63-886, unreported) and …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 88-43
… account for General Municipal Law, §207-c salary payments) COUNTY SHERIFF -- Disability (reimbursement of sheriff's … 207-c; WORKERS' COMPENSATION LAW, §25(4): When deputy sheriffs and county corrections officers are injured in the … appropriated for the personnel expenses of the sheriff's department. You also state that the county is self-insured …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Amusement Park and Fair Ride Safety
… and enforcing safety conditions of amusement park and fair rides. The audit covered the period January 1, 2011 through … its Industry Inspection Unit is responsible for inspecting rides at all amusement parks, fairs, and other venues located … made over 4,800 site visits to conduct inspections of rides across the State. In 2013 alone, Department staff …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyAccuracy of Reported Cost Savings
… Purpose To assess the accuracy of the Office of the Medicaid … of the Medicaid Inspector General's (OMIG) mission is to enhance the integrity of the New York State Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsSelected Financial Management Practices
… State Department of Environmental Conservation (DEC). The Public Authorities Law requires ORDA to develop and implement … ORDA prepares four-year financial plans as required by the Public Authorities Reform Act of 2009, from fiscal 2008-09 … had a net $800,141 deficit even though Section 2613 of the Public Authorities Law requires ORDA to submit a budget …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesOverview – Reporting Elected and Appointed Officials
… in our Frequently Asked Questions section. If not, you can use our help desk form and select “Reporting Elected and … and Appointed Officials Theres a process to detrmine how many days these officials work if they dont participate in a …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/overviewState Agencies Bulletin No. 2110
… who meet the eligibility criteria: CSEA Administrative Services BU02 Operational Services BU03 Institutional … for Long-Term Seasonal Employees is included as salary for retirement purposes and must be included in the calculation … annual salary, but it is considered pensionable earnings. Tax Information: The Longevity Payment for Long-Term Seasonal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2110-april-2023-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 2103
… Purpose The purpose of this bulletin is to provide agency instructions for processing the April 2022 … BU03 Institutional Services BU04 Background Pursuant to a side letter contained in the 2021-2026 Agreements … of $500 effective the first pay period of the fiscal year to employees who have at least 1,500 hours in pay status in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2103-april-2022-csea-longevity-payment-long-term-seasonal-employeesControls Over Equipment (Follow-Up)
… our initial audit report, Controls Over Equipment (Report 2017-N-9 ). About the Program The New York City (NYC) Health … $285.6 million in equipment. Descriptions, purchase order numbers, and other information about major movable equipment … Equipment costing $500 or more must be tagged and the tag numbers are recorded in the asset management system. When …
https://www.osc.ny.gov/state-agencies/audits/2022/12/20/controls-over-equipment-followCUNY Bulletin No. CU-751
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase for … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this bulletin is to notify agencies of an automatic union dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-751-international-brotherhood-electrical-workers-ibew-local-3New York City’s Uneven Recovery: Youth Labor Force Struggling
… to limited experience, young workers tend to have fewer job options and, as a result, are more prone to work in … in the City, there do not appear to be adequate job openings in service industries. Over the course of 2021 … which aims to place low-income residents in industrial and construction careers with the support of a federal grant. 10 …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-youth-labor-force-struggling