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Opinion 88-40
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION - Municipal Funds … of joint service) VILLAGES -- Fiscal Year (change in fiscal years) GENERAL MUNICIPAL LAW, §119-o(2)(a), … The respective governing boards of municipalities engaged in a joint service need not be directly responsible for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-40NY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… a Better Life Experience ( NY ABLE ) program, designed to help individuals with disabilities maintain their health, … families and individuals with a secure and practical way to save and invest funds without jeopardizing their … The bill authorized the Office of the State Comptroller to administer NY ABLE. DiNapoli’s office also oversees New …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsSUNY Bulletin No. SU-138
… for Pay Period 11L, OSC will automatically insert a row on the Contract Pay page for the 2007-2008 semesters for employees who, as of 8/23/07, have: A status of Active, Paid Leave or Leave of Absence; and … 21Ps and CYPs and on 6/30/07, 8/23/07 and 9/1/07 for CALs, do not include the amount of the raise in any row added for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-138-restoration-contract-pay-and-additional-pay-suny-21pState Agencies Bulletin No. 685
… the Department of Civil Service (DCS) to establish a new payroll bargaining unit code, BU 81. This change is … the Department of Civil Service (DCS) to establish a new payroll bargaining unit code, BU 91. This change is … 82, for purposes of the Taylor Law. Affected Employees Payroll Bargaining Unit Code 81 has been established for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/685-establishment-new-payroll-bargaining-unit-codes-non-arbitration-eligibleRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… (MTA)—Bridges & Tunnels (B&T), MTA Bus Company (MTA Bus), and New York City Transit-Department of Buses (Transit … the potential damage to its transportation systems and developed plans to mitigate the effect of extreme weather conditions and flooding; and whether the plans were tested/updated and …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsVillage of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… Purpose of Audit The purpose of our audit was to determine whether the Village’s water supply capital … respectively. Key Findings The Clerk-Treasurer did not provide budget-to-actual reports of revenues and … financial records to ensure errors and irregularities do not exist. … Village of Stillwater Capital Project and …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… of our audit was to assess the Authority’s payroll process for the period October 1, 2012 through September 30, 2013. … County and was established to provide low-rent housing for qualified individuals. The Authority’s 2013 fiscal year … is comprised of seven Commissioners and is responsible for the general management and control of the Authority’s …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… for compliance with policies, and approve requests in advance. Keep costs for meals provided at meetings within … B includes our comment on an issue BOCES officials raised in their response. … Determine whether …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesPreferred Source Contracting
… Purpose To determine how State agencies and facilitating agencies are monitoring … are being met; whether the majority of the work is completed by disabled workers as required by law; and … for corporate partners and revenue for NYSID itself. Many NYSID contracts awarded for reproduction services appear …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingKids-Centric, Inc. – Compliance With the Reimbursable Cost Manual
… The audit covered expenses claimed on Kids-Centric’s CFR for fiscal year 2012-13, and certain expenses claimed on Kids-Centric’s CFRs for the two fiscal years ended June 30, 2012. Background Kids-Centric is a Brooklyn, New York-based for-profit organization that provides Special Education …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/kids-centric-inc-compliance-reimbursable-cost-manualUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… The audit covered expenses claimed on United’s CFRs for the three fiscal years ended June 30, 2014. Background United is a Brooklyn, New York … in compensation paid to the Assistant Executive Director. This individual is also the full-time Executive Director at …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualVillage of Sinclairville – Water Operations (2014M-362)
… and collecting water rents, determining estimated bills or approving and applying adjustments to customers’ accounts. … policies for the enforcement of unpaid water bills or ensure that all overdue water bills were relevied on the …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Oswego County – County Bridge Maintenance (S9-13-8)
… track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Oneida City School District – Controlling Access to the Student Information System (2016M-53)
… was to examine the District’s information technology (IT) access controls over personal, private and sensitive …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemHuman Resource Practices
… Objective To determine if State University of New York (SUNY) Upstate Medical University has developed and consistently …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesState Agencies Bulletin No. 1364
… signed consent form from each affected employee to file a claim for refund on the employee’s portion of Social Security … the IRS. Agencies must also record receipt of the form in the payroll system by the established due date. Agencies … a NTAX722 should be directed to the Workers’ Compensation mail box. All other questions regarding this bulletin should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1364-new-procedure-reporting-prior-year-social-security-and-medicare-taxDiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… who are eligible for both Medicare and Medicaid. From Jan. 1, 2017 to Dec. 1, 2018, DiNapoli’s auditors found opportunities for reducing … appear to have been incarcerated; $259,584 in payments for 929 deceased recipients; and $257,761 in payments on behalf …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueXI-A.2 Purchase Requisitions – XI-A. Purchasing
… Type Requisition, Initiate a request to purchase goods or services from a Preferred Source vendor or a Centralized Contract vendor with a General Type Requisition, or Initiate purchases via the open market for discretionary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesState Comptroller DiNapoli Releases Municipal & School Audits
… and procedures manual required the chief operating officer to ensure accurate inventory records were maintained to safeguard all assets, it did not provide detailed guidance … inventory was decentralized with multiple individuals and a service provider maintaining inventory records, which …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsXI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… and payments are made over an extended term (more than one year). The term of the contract cannot be longer than the … not all-inclusive. Guide to Financial Operations REV. 02/12/2020 … The purpose of this section is to provide guidance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisition