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Opinion 99-2
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Requiring Bidding (purchase of materials and supplies for construction work performed by municipal employees) -- Municipal Employees (use of for …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Compliance With School Safety Planning Requirements
… through February 15, 2019. About the Program The potential for emergency situations – including school shootings – compels school districts nationwide to plan for the unthinkable. Since 2000, New York State schools have … State and City Regulations outline general requirements for the plans, and specific requirements are left to safety …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsVII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… Treasury who will deposit the funds into the appropriate State bank account. Effective August 1, 2024, Treasury will only accept cash on a preapproved basis. Agencies must obtain preapproval by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirementsMedicaid Program – Appropriateness of Medicaid Eligibility Determined by the New York State of Health System
… Purpose To determine if the Department of Health’s New York State of Health system has adequate controls to ensure accurate … through October 1, 2014. Background With the enactment of the federal Patient Protection and Affordable Care Act in …
https://www.osc.ny.gov/state-agencies/audits/2015/10/28/medicaid-program-appropriateness-medicaid-eligibility-determined-new-york-state-healthIX.6.A Drawdown Overview – IX. Federal Grants
… Prior arrangements have been made with most state agencies to have OSC act as agent for the agency to … grant funds. Most federal grants drawn by OSC are drawn on a daily basis using online federal financial management … 07/31/2015 … Prior arrangements have been made with most state agencies to have OSC act as agent for the agency to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6a-drawdown-overviewUnified Court System Bulletin No. UCS-137
… 88 Effective Date(s) Pay Period 13L, paychecks dated 10/15/08 Background Chapter 276 of the Laws of 2008, which … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular … NYS Department of Tax and Finance, Division of Treasury, per instructions in Payroll Bulletin No. 456 . Checks issued …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-137-april-2008-retroactive-judicial-longevity-bonus-jlo-adjustmentOversight of Adult Protective Services Programs
… vulnerable adults. The audit covered referrals received for the period from April 2017 through December 2020 and the … adults. APS is a program of State-mandated services for adults (over age 18) who, because of mental or physical … Mohawk Tribe Department of Human Services, responsible for APS referrals outside of New York City (rest of State, or …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsTuition Assistance Program – Metropolitan Learning Institute
… Rules and Regulations when certifying students for State-funded Tuition Assistance program (TAP) awards and other State financial aid. Background TAP is an entitlement … TAP awards totaling almost $8.7 million that were paid on behalf of 1,890 students. At the time of our audit, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteNational Directory of New Hires Data Security
… and Disability Assistance has met federal requirements for securing National Directory of New Hires data. The audit … and Disability Assistance (Office) is responsible for supervising State programs that provide assistance and … administered by the Office are the Temporary Assistance for Needy Families (TANF) and the Supplemental Nutrition …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/national-directory-new-hires-data-securityOpinion 91-27
… discussed in the opinion. COUNTIES -- Real Property (sale of unneeded real property without public bidding) LOCAL LAWS -- Real Property (authority of county to supersede sale and lease provisions of County Law, … towns or all villages" (Municipal Home Rule Law, §2[5]; NY Const, art IX, §3). In our prior opinions, we concluded …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Oversight of Passenger Safety
To determine whether the Office for People With Developmental Disabilities ensures that its vehicles are being operated safely by employees with valid driver licenses
https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safetyPreferred Source Contracting (Follow-Up)
… audit report, Preferred Source Contracting (Report 2014-S - 77 ). Background New York State’s Preferred Source Program, established under …
https://www.osc.ny.gov/state-agencies/audits/2017/11/09/preferred-source-contracting-followOpinion 2002-3
… of activities to include maintenance and operation of recreational facilities) LOCAL LAWS -- Pre-emption (special … dock district to include maintenance and operation of recreational facilities such as a playground and swimming … that a town may not, pursuant to its home rule powers (see NY Const, article IX; Municipal Home Rule Law §10[1][i]), …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Mental Health Education, Supports, and Services in Schools (Follow-Up)
… City Department of Education (DOE), the nation’s largest school system, serves approximately 907,000 students at … the importance of mental health well-being in the school setting, stating on its webpage that “Mental health … but our families, schools, and communities” and “Enhanced school mental health programs improve schools’ abilities to …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/mental-health-education-supports-and-services-schools-followMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… District (District) Board of Fire Commissioners (Board) pay Advanced Life Support (ALS) employees only the amounts to … when implementing a Board-authorized pay increase for ALS employees, increased the hourly rate by $3 … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153Controls Over Unclaimed Bottle Deposits
… is enforcing registration and reporting requirements on deposit initiators, and is collecting and depositing the … 1, 2014 through February 6, 2017. Background New York State’s Returnable Container Act (Act) requires every deposit … of less than one gallon of many beverages sold in the State, such as soft drinks and beer. Consumers may then …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsDiNapoli: Employment Among Mothers in NYC Improves, But Unemployment Remains Higher Than Pre-Pandemic Levels
… P. DiNapoli. The report also found that 5.7% of city moms in the workforce were unemployed in 2022 compared to … in New York City before, during and after the pandemic with the rest of the state and the nation. In 2022, the labor force participation rate for city moms was 68.8%, well above the 2019 rate of 62.2%. Employment …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-employment-among-mothers-nyc-improves-unemployment-remains-higher-pre-pandemic-levelsOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… determine what workforce development programs and services State agencies and public authorities offer, who they serve, … programs, eligibility, and funding; thereafter, update it on an annual basis. Take steps to address actual and …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up)
… Act and implementing federal regulations mandated that State Medicaid agencies require all ordering and referring … program to be enrolled as participating providers in the State Medicaid program. Accordingly, beginning January 1, … who were no longer actively enrolled in Medicaid on the service date. Key Findings Department officials made …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/improper-payments-services-related-ordering-prescribing-referring-or-attending-providers-noDiNapoli: No Good Options for MTA to Manage Hole in Capital Funding
… or delay, it must prioritize keeping the system in a state of good repair and it must be transparent about how the … impact riders, according to a report released today by State Comptroller Thomas P. DiNapoli. “The MTA’s decisions in … are over $21 billion in projects that potentially relied on congestion pricing revenue and are under review. The work …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-no-good-options-mta-manage-hole-capital-funding