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Institutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… in Tarrytown, New York, provides preschool services at its St. Mary’s facility located in the Bronx, New York. During the 2012-13 school year, Institutes served 80 students. For the fiscal …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualOpinion 90-64
… This opinion represents the views of the Office of the State Comptroller at the time … for park district) REFERENDUM -- Permissive (need for when issuing bonds to finance improvement to park district); … to increase or improve facilities of a town park district is not subject to referendum. A bond resolution authorizing …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Dual Employment
… State agencies are working their required hours at each job. The audit covered the period April 1, 2010 to March 31, … mission is to promote the rule of law and to serve the public by providing just and timely resolution of all matters … the audit period. Another UCS employee who received a salary, and was under contract with UCS to provide legal …
https://www.osc.ny.gov/state-agencies/audits/2013/12/18/dual-employmentCollection and Use of Oil Spill Funds
… York Environmental Protection and Spill Compensation Fund (Oil Spill Fund or Fund) in compliance with applicable laws … Background Chapter 845 of the Laws of 1977 established the Oil Spill Fund to pay for the cleanup and removal of … facilities. Facilities with a total petroleum storage capacity of less than 400,000 gallons are registered as …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsOpinion 91-4
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment (transfer of by village to joint fire district … and conditions as to such board of trustees ... may deem fitting and proper. [Emphasis added]. Thus, pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-91-4New York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… facilities (e.g., hospitals, diagnostic and treatment centers, and community organizations) that sponsor and operate the Centers. Services are provided at no out-of-pocket cost to … health care visits annually. Sixty percent (129) of the Centers are located on New York City Department of Education …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andMTA-NYC Transit Medical Assessment Centers
… Medical Assessment Centers performed medical examinations for NYC Transit and MTA Bus employees in an economical … a policy instruction which requires medical assessments for a broad selection of its employees. For example, bus … visited. An employee could be paid as much as $360.22 at a depot that paid for a workday at overtime rates or as little …
https://www.osc.ny.gov/state-agencies/audits/2014/11/10/mta-nyc-transit-medical-assessment-centersSelected Aspects of Railcar Fleet Maintenance (Follow-Up)
… Background Our initial audit report, which was issued on September 15, 2011 determined that Metropolitan … (MTA)-New York City Transit (Transit) and the MTA-Staten Island Railway (Railway) have established systems of …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followChild and Dependent Care Credit
… by the Department of Taxation and Finance (Department) for tax year 2015 because the expenses claimed were not paid … inappropriate credits valued at $18.3 million. While OSC is able to access the OCFS and ACS data for our audit … including the existence and dollar amount of the subsidy. The findings from this examination demonstrate the …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditOpinion 2006-8
… upon retirement to central school district employees under collective bargaining agreements. You ask whether a central … paid upon retirement to school district employees under collective bargaining agreements. The amounts of the … percentages of the employees’ final year salaries. Collective bargaining between public employers and public …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 2007-5
Whether a resolution of a county board that provides for the transfer of monies from a capital reserve into another fund is subject to referendum requirements
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Opinion 2008-2
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … member providing hauling services as sole proprietor) GENERAL MUNICIPAL LAW §§ 801, 802 (1) (h): A newly elected town board member has an interest in a contract …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Children’s Center for Early Learning – Compliance With the Reimbursable Cost Manual
… the Consolidated Fiscal Reports (CFRs) of the Children’s Center for Early Learning (Center) were calculated properly, documented adequately, and …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/childrens-center-early-learning-compliance-reimbursable-cost-manualState Agencies Bulletin No. 421
… Background Agreements with various unions in New York State provide for additional compensation to employees working in particular locations in New York State. Full time annual employees in Executive agencies, … change is made, if the employee is Terminated, Retired, or put on a Leave with No Pay retroactive to the effective date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/421-new-earnings-code-location-payOpinion 90-10
… OF HIGHWAYS -- Powers and Duties (trimming or removal of trees) LOCAL LAWS -- Streets and Highways (highway … not, by resolution or local law, empower either type of body to prevent or impede the highway superintendent's … Village of East Hills , 41 NY2d 446, 393 NYS2d 691; Tagg v City of Lockport , 228 AD 319, 238 NYS 662, affd 254 NY 582; …
https://www.osc.ny.gov/legal-opinions/opinion-90-10State Agencies Bulletin No. 415
… to recover overpayments made to employees when that payment is recoverable under Section 200.3 of the State Finance Law. The Earn Code OVP (Overpayment Recovery), set up on the Additional Pay Page, provides a means to deduct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/415-automatic-processing-overpayments-inactive-employeesFood Safety Monitoring
… Purpose To determine whether the Department of Agriculture and Markets (Department) adequately monitors … food supply - from the producer to the retailer to the consumer. Major activities include conducting unannounced …
https://www.osc.ny.gov/state-agencies/audits/2014/01/30/food-safety-monitoringEmployer's Guide
… your work done, including resources from the Employer’s Guide, on the Employer homepage . Bookmark the Employer … NYSLRS Contact Information Rev. 2/23 … The Employers Guide is a resource for the benefit and payroll staff of …
https://www.osc.ny.gov/retirement/employers/employers-guideMission Statement and Performance Measures
… compare the actual project end date and cost with the latest formal projections, not the baseline figures … late when compared to the original baseline end date, to seven months early when compared to the latest projection. Key Recommendations Identify the causes in …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresHourly Based Information Technology Services
… Services (HBITS) vendors: (i) at the appropriate hourly bill rates; (ii) for consultants with the required months of … includes a pricing schedule that defines the hourly bill rate for standard and specialty job titles. The hourly bill rates for standard titles are based on job title, skill …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-services