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XII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… must be reported to OSC as soon as they are identified. It is not appropriate to wait until an investigation has been … assets. If an incident does occur, the agency must send a detailed explanation of the incident to: … to assist with recovery efforts under the provisions of a blanket fidelity bond. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsDiNapoli: Local Sales Tax Collections Down 7.8 Percent in August
… period of the pandemic’s effects (starting in March, when only New York City was showing losses, and continuing through …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-local-sales-tax-collections-down-78-percent-augustXI.17 Protest Procedures – XI. Procurement and Contract Management
… the Office of the State Comptroller's (OSC) Contract Award Protest Procedure ("Protest Procedure"), found at Part 24 of Title 2 of the New York Codes, Rules and Regulations , to be … that the State Comptroller should not approve a contract award by a public contracting entity 2 . The objective of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresDiNapoli: NYC Finances Gain Stronger Footing
… new challenges when the federal relief expires. By FY 2025, the city would incur more than $1 billion in recurring … is not expected to return to pre-pandemic levels before 2025, and businesses are expected to have some form of remote … years, it has yet to reach a collective bargaining agreement with the municipal unions to generate recurring …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-nyc-finances-gain-stronger-footingDiNapoli: NYC Transportation and Warehousing Sector Fares Better Than Other Sectors in Recovery Amid Shift to E-Commerce
… in 2021 as it is home to La Guardia and John F. Kennedy (JFK) airports. These serve as instrumental gateways into the … number of boarded planes dropped more than 73% in 2020 at JFK and LaGuardia on a combined basis. In 2019, JFK served … men without a college degree. Most earn less than $60,000. The sector also has the highest share of foreign-born …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-nyc-transportation-and-warehousing-sector-fares-better-other-sectors-recovery-amid-shift-eSt. Paul Boulevard Fire Association - Board Oversight (2018M-117)
St Paul Boulevard Fire Association Board Oversight 2018M117
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117North Salem Central School District – Network User Accounts (2022M-140)
… staff disabled 181 unneeded network user accounts. Seven of these users left the District between 2011 and 2019. Key … implement and comply with the procedures. Maintain a list of authorized user accounts and routinely evaluate and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140St. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
… ] Audit Objective Determine whether the St. Regis Falls Central School District (District) maximized Medicaid … Determine whether the St Regis Falls Central School District District maximized Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106Town of Stockton – Financial Management (2014M-90)
… as a result, the general and highway town-wide funds have accumulated an excessive amount of unexpended surplus … appropriations in annual budgets. Town officials have not developed a written multiyear financial plan. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… and track the type of revenues the State receives. The product code field can also be used in conjunction with the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewArgyle Central School District – Medicaid Reimbursements (2020M-171)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. The District … were submitted and reimbursed. Claims were not submitted for 1,251 eligible services totaling $26,637. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171Mahopac Central School District – Noninstructional Payroll (2020M-32)
… approved, supported and documented. Payments to the head bus driver were not always properly approved, calculated and … reduced overtime costs by $10,320 if it had used part-time bus monitors and drivers instead of bus mechanics. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… $169,000 were a proper use of District money. Travel and car rental costs of approximately $58,000 were not … and other questionable payments. Properly audit all claims for payment. Properly establish and pay per diem amounts. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Town of Patterson - Information Technology (2020M-37)
… recovery plan. Enter into an SLA with the IT consultant for all services to be provided that sufficiently defines the …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Little Falls City School District - Financial Condition Management (2019M-67)
… multiyear financial plan. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Opinion 92-13
… be expected to be found in the statute. Applying this test, the Court upheld an amendment to the New York City … of legislative seats. The Appellate Division applied as a test for determining whether the local law violated the … that the title to the local law is adequate to meet this test. Finally, we note that, if the town chooses to act by …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 91-2
… -- Officers and Employees (authority of State Comptroller to request information for the purpose of determining … Comptroller may request officials of an OTB corporation to fill out a form listing certain outside employment and business … an examination of an offtrack betting corporation to obtain information about potential conflicts of interest …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 2002-12
… would be considered officers or employees of only one of the villages. General Municipal Law §119-o(1) … ordinarily possess (1) if they performed their duties only in the municipal corporation by which they are employed …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… would be considered officers or employees of only one of the villages. General Municipal Law §119-o(1) … ordinarily possess (1) if they performed their duties only in the municipal corporation by which they are employed …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Cost-Saving Ideas: Containing Employee Health Insurance Costs
… As an employer, you should always look for ways to contain health insurance costs without cutting current benefit … coverage for your employees. Offer Cash Payment In Lieu of Health Benefits For employees who have coverage available … source, offer them the option of a cash payment in lieu of health benefits. This provides a win-win: you save money by …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costs