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Ethics Oversight (2020-MS-1)
… ; and 4 Cities: New Rochelle [pdf] , Rochester [pdf] , Troy [pdf] and Utica [pdf] . Audit Objective Determine … For the 20 local governments we examined: 95 percent of local governments did not ensure their Ethics Boards … officers and employees. 90 percent did not comply with all of the GML requirements we tested. 90 percent did not ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-12018 Annual Audit
… objectives of our examination were to determine whether claims were appropriate and complied with (i) the New York … applicable). Background The Board processed nearly 431,000 claims totaling nearly $829 million from its four special … 2018 - the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund, and the Fund for …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditEast Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… - pdf] Audit Objective Determine whether the District is providing transportation to eligible nonpublic school … registered. For 2018-19, as of April 1, 2019, the District is paying 23 schools to transport 455 (or $337,085) more … response letter. … Determine whether the District is providing transportation to eligible nonpublic school …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
Employee fringe benefit and indirect costs are permissible charges to federal grants
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsNotice of Assessment on State Lands
… Signed into law on November 28, 2016 as Chapter 449 of the Laws of 2016 - A.7673 (Dilan) / S.5926 (Marchione) – Conforms …
https://www.osc.ny.gov/legislation/notice-assessment-state-landsGreenville Fire District – Investment Program (2023M-106)
… for investing of $845,365. Had officials considered other legally permissible investment options, the District may have … program, Solicit interest rate quotes, or Consider other legally permissible investment options. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106State Agencies Bulletin No. 414
… Purpose To explain the new certification process resulting from the Payroll System … in the certification process. The NHRP715 Transactions Not Certified Report has been redesigned for OCA use and will … “Not Certif” will appear on the NHRP715 Transactions Not Certified Report. The query OCA_RECERTIFICATION_DATES has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… – the clouding of the lens in the eye – which cause vision problems. A cataract is corrected with surgery, which frequently … lens and replacing it with an intraocular lens (such as a plastic lens). Empire generally reimburses the intraocular …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsSayville Union Free School District - Purchasing (2019M-69)
… whether District officials used a competitive process to procure goods and services. Key Findings District … a competitive bid as required by District policy. Due to the District’s inconsistent purchasing policies, officials do not have clear guidelines to follow when making purchases and therefore, officials may …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69State Agencies Bulletin No. 1581
… OSC will update the Idaho withholding tax table with the new Low Gross and Low Tax amounts. The new amounts can be found in: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1581-idaho-income-tax-withholding-rate-changeNYSLRS Ordinary Death Benefit
… or a death benefit in certain circumstances. Memo Bill Text Status … Authorizes beneficiaries to choose pension …
https://www.osc.ny.gov/legislation/nyslrs-ordinary-death-benefitOversight of Contract Expenditures of Phoenix House New York
… one of the nation’s largest and most diverse programs for the prevention and treatment of alcohol and substance … treatment services. The contract was renewed in 2014 for another five-year term (July 1, 2014 through June 30, … area. According to the contracts, OASAS reimburses PHNY for its net operating expenses, up to the maximum budgeted …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/oversight-contract-expenditures-phoenix-house-new-yorkDiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… Foreclosed properties displace families and weigh heavily on local communities, reducing property values and eroding … properties to productive use. DiNapoli previously reported on the foreclosure problem in 2012, highlighting the impact on local governments in New York state. Read the report The …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsDiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… lax policies could easily be manipulated and graduation rates, college placement and teacher performance could be …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesOpinion 89-36
… compliance with the permissive referendum requirements is required if an authorization to issue obligations for the … issuance of obligations for such capital improvement... is required by law to be subject to a permissive or mandatory … of probable usefulness of such capital improvement ... is equal to or more than such minimum period of maturity . …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 90-58
… This opinion represents the views of the Office of the State Comptroller at the time it was … 806: The sale of an individual insurance policy by a village trustee to a village employee in the employee's … employee, individually or as a member of a board, has the power or duty to (a) negotiate, prepare, authorize or approve …
https://www.osc.ny.gov/legal-opinions/opinion-90-58DiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… in New York state increased by 11.9% in July compared to the same month in 2021, according to an analysis released today by State Comptroller Thomas P. … totaled $1.8 billion, up $188 million as compared to July of last year. “Statewide local sales tax collections …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyState Agencies Bulletin No. 2091
… reaches the maximum annual contribution limit based on the criteria mentioned in ‘ Background’ section above. … . The effective date, labeled as the Deduction Begin Date on the Savings Plans panel, should always be the first day of … in employees’ Savings Plans panel and select Terminate on Coverage Election panel. Employees over the age of 50, or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2091-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaMedicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… About the Program Hospice is a coordinated program of home and/or inpatient care that treats terminally ill … Hospice programs provide palliative care, including nursing, physician, and counseling services; home health aides; physical and occupational therapy; medical …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredPersonal Income Tax and Property Tax
… as of September 5, 2019 were appropriate and complied with New York State tax laws and regulations. Background During our …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-tax