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Selected Aspects of Railcar Fleet Maintenance (Follow-Up)
… in our initial audit report, Selected Aspects of Railcar Fleet Maintenance (Report 2009-S-68). Background Our initial … for the newest classes of cars. Key Findings MTA – NYC Transit and Railway officials have made some progress in …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followChild and Dependent Care Credit
… Child and Dependent Care credits (credits) processed by the Department of Taxation and Finance (Department) for … tax year 2015 because the expenses claimed were not paid by the taxpayer, but were paid, in whole or in part, through … of tax year 2015 personal income tax returns processed by the Department to the subsidized day care files provided …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditOpinion 2006-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … agreement … for which expenditures may be made pursuant to subdivision two of this section (General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 2007-5
… Fund Transfers (referendum requirements for transfer from capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve Fund … monies from a capital reserve established for a specific improvement or specific item of equipment into another … by counties that operated under an alternative or optional form of government on September 1, 1945; and (3) issuances of …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Opinion 2008-2
Whether a newly elected town board member would have a prohibited interest in a contract under which the members business delivers road salt to the town
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Children’s Center for Early Learning – Compliance With the Reimbursable Cost Manual
… for their services using tuition rates established by SED based on the financial information reported on their …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/childrens-center-early-learning-compliance-reimbursable-cost-manualState Agencies Bulletin No. 421
… 7/31/03 for Administrative Agencies Background Agreements with various unions in New York State provide for additional … for varying amounts of location pay per agency agreements with the employees' unions. OSC Actions-Changes to LOC OSC … is not $1,200 for all employees who are active, on Leave with Pay, and employees on a Leave of Absence with the Reason …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/421-new-earnings-code-location-payOpinion 90-10
… This opinion represents the views of the Office of the State Comptroller at the time it was … (highway superintendent's duty to trim or remove trees) TOWN BOARDS -- Powers and Duties (conservation advisory … v City of Lockport , 228 AD 319, 238 NYS 662, affd 254 NY 582; Embler v Town of Wallkill , 132 NY 222; 1989 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-90-10State Agencies Bulletin No. 415
… is updated in the Goal Balance field each pay period by the system after the payroll has been confirmed. The … overpayment through the automatic retroactive process or by submitting AC230’s, that amount should not be included in … set up on Additional Pay, if additional money is recovered by sending AC230’s to OSC or by another means, the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/415-automatic-processing-overpayments-inactive-employeesFood Safety Monitoring
… inspectors is 27 to 37 percent below the level recommended by the U.S. Food and Drug Administration. We identified …
https://www.osc.ny.gov/state-agencies/audits/2014/01/30/food-safety-monitoringEmployer's Guide
… Helpful tip: You can find all the NYSLRS information you need to get your work done, including resources from the Employer’s …
https://www.osc.ny.gov/retirement/employers/employers-guideMission Statement and Performance Measures
… how well it is accomplishing its mission. These measures are organized around three major goals: on-time and on-budget … not the baseline figures established when projects are initiated. This type of analysis can make projects that are significantly delayed appear to be on time. For example, …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresHourly Based Information Technology Services
… skill level and skill demand level, and may differ by as much as $72.29 per hour. Key Findings Our examination … qualifications meet the mandatory qualifications specified by the agenc ies using the HBITS contract (e.g., months of … a candidate has the mandatory qualifications specified by the agenc ies, nor do OGS staff verify the mandatory …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesExamination of Pitts Management Associates, Inc. Travel Expenses
… Purpose The objective of our examination was to determine whether the travel … The initial contract, which was approved by the Office of the State Comptroller, required PMA to use reasonable … Instead, expenses were reimbursable on the basis of PMA’s actual cost. However, the contract extension, which …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expensesMedicaid Program – Medicaid Claims Processing Activity April 1, 2013 Through September 30, 2013
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … 2013, eMedNY processed about 188 million claims, resulting in payments to providers of about $25 billion. The claims are …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/medicaid-program-medicaid-claims-processing-activity-april-1-2013-through-september-30-2013Sunshine Developmental School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Sunshine Developmental School on its Consolidated … special education programs (Programs) are funded by the New York City Department of Education (DoE), as well … school districts and counties whose children are served by its special education programs. The DoE and other …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualOpinion 89-55
… power to determine promotions (Town Law, §150[2]). There is no similar authority in the Town Law, however, to confer … matters in relation to which and to the extent to which it is authorized to adopt local laws, subject to certain stated … foregoing provisions of the Municipal Home Rule Law, it is our opinion that a town may adopt a local law transferring …
https://www.osc.ny.gov/legal-opinions/opinion-89-55Medicaid Program – Medicaid Claims Processing Activity October 1, 2013 Through March 31, 2014
… reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with … eMedNY computer system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible … hospital, clinic, transportation, and eye care services. By the end of the audit fieldwork, auditors recovered about …
https://www.osc.ny.gov/state-agencies/audits/2015/05/21/medicaid-program-medicaid-claims-processing-activity-october-1-2013-through-march-31-2014Opinion 89-54
… MUNICIPAL FUNDS--Capital Reserve Fund (creation of by town for construction of water improvements) WATER … of any improvements the town board determines to finance by a charge upon the area of the town outside of any … in its discretion determines, be borne either (1) partly by the area of the town outside of any villages and partly by …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Metro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… costs reported on the Consolidated Fiscal Reports (CFRs) of Metro Therapy, Inc. (Metro Therapy) were calculated … Teacher (SEIT) services to children between the ages of three and five years residing in New York City and Nassau … (including Metro Therapy) are reimbursed through tuition rates established by SED based on financial information …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manual