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Opinion 98-9
… that the town has established an ambulance district and contracted with a not-for-profit ambulance company to … the town board may: (i) Acquire by gift or purchase one or more motor vehicles suitable for such purpose and … fire company which is subject to the provisions of section two hundred nine-b of the general municipal law for …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Newfield Central School District – IT Asset Management (S9-22-17)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … assets were not properly accounted for. Specifically: One mini desktop computer ($982) and one laptop ($500) could … Ten assets, including three interactive displays, two laptops, two iPads, two Chromebooks and one 3D printer …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Travel and Conference Expense Management – Travel and Conference Expense Management
… One of the purposes of this guide is to provide you with an … should consider when developing or updating your travel and conference policy …
https://www.osc.ny.gov/local-government/publications/travel-conference-expenseDiNapoli: Trouble Ahead for Local Governments and Schools
… has negatively affected many local governments’ revenues and its impact will likely be severe for many municipalities’ … local governments was flat and now the state has withheld some aid. Local governments can only tighten their belts so … up local finances. The report notes that sales taxes are one of the most important sources of revenue for many of New …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsTier 6 Defined Contribution Plan Option
… benefits, if: They are not represented by a union and Their salary at the time they are hired is at least … 518-320-1430. (Rev. 7/18) … Tier 6 Benefit Information Some employees of NYSLRS employers may choose either the …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionDiNapoli Audit: Drivers for Disabled New Yorkers Drove with Suspended Licenses; Racked up Hundreds of Violations, Including Speeding Through School Zones
… the employees who transport clients in NYC drive safely and have valid driver's licenses, according to an audit … have about 450 vehicles (out of 3,000 statewide), with one or two vehicles assigned to each residence depending on how many …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-drivers-disabled-new-yorkers-drove-suspended-licenses-racked-hundreds-violationsNew York’s Economy and Finances in the COVID-19 Era (June 24, 2021)
… Growth in Use of Telehealth Services Among Medicaid and Child Health Plus Beneficiaries in New York The COVID-19 … services as “the exchange of medical information from one site to another through electronic communication to … Source: U.S. Centers for Medicare & Medicaid Services Some services were more likely to be performed via telehealth …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-24-2021Accidental Disability – Police and Fire Plan
… become permanently incapacitated (physically or mentally) and unable to perform your job as the natural and proximate … for an accidental disability retirement benefit within one year following the alleged accident. The Benefit If … must be filed while you are still in service or within two years of your discontinuance from service. When filing …
https://www.osc.ny.gov/retirement/publications/1512/accidental-disabilityCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… towns in Cortland County, five towns in Chenango County and one town in Broome County. The District is governed by a … District’s fund balance exceeded the statutory limit for two out of the last three years. District officials adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
… BOCES serves 25 school districts in an eight-county region and is governed by a nine-member Board of Education (Board) … four recommendations were partially implemented, two recommendations were not implemented and one recommendation is no longer applicable. … audit follow up …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… the New York City Administration for Children’s Services and the New York City Department of Youth and Community … into law in New York State. It became effective in 2010, making New York the first state in the nation to recognize … and distribute these funds in NYC, and until 2020 provided some of the funds to the NYC Department of Youth and …
https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-yorkStart a Business and Get Licenses
… of State. Additional Resources In addition to registering, some businesses must get licenses or permits to conduct …
https://www.osc.ny.gov/state-vendors/resources/start-business-and-get-licensesTonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… was to assess the Authority’s housing occupancy process and examine IT controls over the Authority’s electronic data … for qualified individuals. The Authority, which manages one 257-unit apartment complex, is governed by a seven-member … The Authority’s IT system recently experienced at least two malware infections. The Authority’s electronic data …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyAdoption Subsidy Program (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit report, … subsidy payments to adoptive parents were supported and in compliance with governing regulations. The Office of … government records. We also found a subsidy paid to one household after the adopted person had turned 21 years …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followNew York State Dental Program – Payments for Scaling and Root Planing Procedures (Follow-Up)
… New York State Dental Program - Payments for Scaling and Root Planing Procedure s (Report 2009-S-95). Background … of GHI and HIP Health Plan of New York, formed when the two companies affiliated in 2006. At that time, existing GHI … two recommendations had been implemented and one recommendation was no longer applicable. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/11/12/new-york-state-dental-program-payments-scaling-and-root-planing-procedures-followDetermination of Residency for Tuition Purposes (2019-S-58) 180-Day Response
To determine whether SUNY has adequate assurance that campuses are making accurate residency determinations for students and thus charging the correct tuition rates.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s58-response.pdfDetermination of Residency for Tuition Purposes (2019-S-58)
To determine whether SUNY has adequate assurance that campuses are making accurate residency determinations for students and thus charging the correct tuition rates.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s58.pdfAdministration of Non-Competitive and Limited-Competition Contracts (Follow-Up)
… initial audit report, Administration of Non-Competitive and Limited-Competition Contracts (Report 2013-N-2). … for Children’s Services (ACS) properly awarded, extended, and renewed non-competitive and limited-competition contracts … performance. Officials renewed or extended contracts with some vendors that had poor performance. In fact, 12 sampled …
https://www.osc.ny.gov/state-agencies/audits/2017/01/09/administration-non-competitive-and-limited-competition-contracts-followUnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)
… Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Report 2020-S-7 ). About … payments. Of the initial report’s four recommendations, one was implemented, two were partially implemented, and one was not implemented. …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/unitedhealthcare-insurance-company-new-york-improper-payments-acupuncture-and-acupunctureChenango Valley Central School District – Budget Review (B4-13-11)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … to the average of the actual results for the past two years and projected results for this year. The budgeted … years’ actual results of operations, unless there are some known reasons for such increases. … Chenango Valley …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11