Search
Opinion 94-11
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … with the annual inspection dinner for the fire company or companies within the district. You have inquired whether a … that fire district funds may be expended only as expressly or impliedly permitted by statute (see also 1983 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Compliance With Payment Card Industry Standards
… determine whether selected State University of New York (SUNY) schools are in compliance with Payment Card Industry (PCI) standards and whether SUNY System Administration has provided sufficient guidance … 22, 2016. Background The State University of New York (SUNY) is the largest comprehensive university system in the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/compliance-payment-card-industry-standardsComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … From 2008-09 through 2012-13, the district budgeted to use an average of $495,000 of unexpended surplus funds to fund the ensuing year’s expenditures. The district did not …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1Opinion 95-13
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … portion of the proceeds are not expended for the object or purpose for which the obligations were issued, those … that bond proceeds which are not expended for the object or purpose for which the bonds were issued must be used to …
https://www.osc.ny.gov/legal-opinions/opinion-95-13United Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… documented and/or not program-related; and $17,026 for car services and other travel expenses. These expenses include car services for parents and monthly MetroCards for an office …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Drug Rebate Program Under Managed Care
… including a drug’s National Drug Code (NDC). The NDC is a unique number that serves as a universal product identifier for each medication and is the basis for the Department’s manufacturer rebate …
https://www.osc.ny.gov/state-agencies/audits/2015/02/18/medicaid-program-medicaid-drug-rebate-program-under-managed-careState Agencies Bulletin No. 963
… the National Guard and Reserves to be activated federally or by the Governor for military service related to the war on … all employees who are on Military Stipend on 1/1/10, with or without pay, and recalculate the biweekly stipend. If the … If an increased amount for the Military Stipend is due or an employee now becomes eligible to receive a stipend, OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/963-extension-military-and-training-leave-benefits-and-stipendsUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… employees and their dependents. The Empire Plan (Plan) is the primary health benefits plan for NYSHIP and includes … adjudicated claims. Davis Ethical Pharmacy (Davis Ethical) is an independently owned pharmacy located in Rockville …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyState Comptroller DiNapoli Releases School Audits
… Additionally, district officials did not develop policies or procedures related to the periodic review and … Technology (Orange County) The district does not provide or require employees to attend any formal cybersecurity … (Wayne County) District officials did not always submit Form SA-16 promptly to ensure the timely receipt of …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsDual Employment
… are dually employed at multiple correctional facilities or other State agencies are working their required hours at … time at another facility (referred to as extra service), or may allow them to work various percentages of their full-time or part-time employment among multiple facilities. Employees …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Step Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… were not proportionally similar among groups of employees or for which employees did not meet eligibility requirements. … in OTPS costs, including $69,540 in unsupported and/or ineligible consultant costs, $34,565 in overallocated and/or unsupported office costs, and $8,778 in various other …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/step-therapy-services-pllc-compliance-reimbursable-cost-manualAccounts Payable Advisory No. 29
… head of an agency to certify to the Comptroller annually, or at any time there is a new head of the agency, that the … State Finance Law requires the head of the agency certify or approve vouchers for submission to the Comptroller for … may also approve vouchers if the head of the agency, or a designee, has granted that authority by a rule or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationState Agencies Bulletin No. 774
… To explain OSC’s automatic processing of the General Salary and Longevity Increases and to provide agencies with … to Chapter 688 of the Laws of 2007 which implements the agreement between New York State and NYSCOPBA (BU21) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/774-implementation-general-salary-and-longevity-increases-non-arbitrationOssining Union Free School District – Financial Management (2017M-176)
… 2017. Background The Ossining Union Free School District is located in the Village of Ossining, in Westchester County. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Bellevue Fire District #9 – Procurement (2018M-5)
… for the Town of Cheektowaga in Erie County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
… Audit Objective Determine whether the Board provided adequate oversight and management of the District’s financial activities. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… 9, 2017. Background The Hinsdale Central School District is located in the Town of Clarksville in Allegany County and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Cairo-Durham Central School District – Information Technology (2017M-246)
… and Rensselaerville in Albany County. The District, which is governed by an elected nine-member Board of Education, has …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Special Accidental Death Benefit – En-Con Police Officers Plan
… will be paid to your children who are under the age of 18 or, if they are students, until the age of 23. The Benefit … salary you would have earned in the highest grade-step; or If you were in the highest grade-step of a supervisory … that would have been payable to a police superior officer or a fire officer. … EnCon Police Officers Plan information …
https://www.osc.ny.gov/retirement/publications/1822/special-accidental-death-benefitSpecial Accidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… will be paid to your children who are under the age of 18 or, if they are students, until the age of 23. The Benefit … salary you would have earned in the highest grade-step; or If you were in the highest grade-step of a supervisory … that would have been payable to a police superior officer or a fire officer. …
https://www.osc.ny.gov/retirement/publications/1511/special-accidental-death-benefit