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Towns’ Road Management Plans (2014-MR-2)
… During fiscal stress, towns often defer critical road infrastructure needs in order to fund daily services. However, preventive maintenance can extend road life and help towns save money. A long-term plan, adopted by the town’s board, is critical to support road maintenance efforts and can also help towns obtain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2Brighter Choice Charter School for Girls – Financial Operations (2013M-321)
… of our audit was to evaluate the effectiveness of the School’s compact contract with the Foundation, and the … June 30, 2013. Background The Brighter Choice Charter School for Girls is located in the City of Albany. The School is governed by the Board of Trustees, which currently …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321Town of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… Purpose of Audit The purposes of our audit were to review the Town’s accounting records and reports, and assess the … The purposes of our audit were to review the Towns accounting …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial management practices …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2State Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances … As a result, employees were paid for hours that did not match the payroll registers, at rates that were not board … In addition, employees received and were paid for leave time to which they were not entitled and received …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
… appropriations by a total of approximately $1.6 million from 2016-17 through 2018-19. In addition, the district … did not have disbursing orders that included the two required authorizing signatures. One of the disbursing orders … officials did not develop a written disaster recovery plan. Walton Central School District – Fund Balance (Delaware …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-auditsThe VendRep System
… The VendRep System is a secure application that allows … certify their Vendor Responsibility Questionnaire. Once the questionnaire is certified, it is available for review by the State contracting entity. Also, after the contract is … The VendRep System is a secure application that allows …
https://www.osc.ny.gov/state-vendors/vendrep/vendrep-systemThe Domestic Relations Order – Divorce and Your Benefits
… we will honor a properly drawn Domestic Relations Order (DRO) issued by a New York State court. (For … other states, see Out-of-State Orders .) A DRO is a court order issued after a final judgment of divorce that provides … NYSLRS, they must return to court to obtain an Amended Order. Please note that, unlike a private pension plan, the …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-orderSecurity Over Critical Systems
… State Plaza complex in Albany. For the purposes of this report, the audited entity will be referred to as “The Egg.” … with the recommendations, in a separate, confidential preliminary report to The Egg’s officials for their review … the three recommendations included in our confidential preliminary report. …
https://www.osc.ny.gov/state-agencies/audits/2026/07/15/security-over-critical-systemsDiNapoli: Health Departments Need to Clean Up Act on Food Safety
… authorities, one in six Americans contracts a foodborne illness every year from eating establishments. Failing to … code and investigating complaints and reports of foodborne illness. The departments are required to notify DOH when they initiate an investigation of a foodborne illness outbreak or when an unusual prevalence of foodborne …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-health-departments-need-clean-act-food-safetyAudit Faults Justice Center Records, Raises Questions on Accountability
… The Justice Center for the Protection of People with Special Needs left … provisions of the State Social Services Law, the Justice Center limited auditors' access to records and only permitted … of and found guilty of abuse and neglect. The Justice Center has also refused to grant complete access to its …
https://www.osc.ny.gov/press/releases/2017/03/audit-faults-justice-center-records-raises-questions-accountabilityOpinion 94-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … associated with advance planning to study feasibility of county-wide wastewater treatment) COUNTY LAW, §250 et … Whether the cost of the study is charged against the countys general fund or …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Area #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance
… to establish expectations, a service level agreement (SLA) should be used to help further expectation clarity and measurement methods. An SLA is different from a traditional written contract in that … are released throughout the year are installed timely, the SLA should indicate exactly what operating system(s) and …
https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-servicesSUNY Bulletin No. SU-354
… Minimum Hourly Wage Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or Westchester $16.00 Other (location outside of Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or … Minimum Annualized/Hourly Wage Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-354-january-2024-increase-minimum-wage-employees-stateUnited HealthCare – Overpayments for Services Provided by Hudson Valley Bone and Joint Surgeons, LLP
… health insurance coverage to active and retired State, participating local government, and school district … to Empire Plan members. United contracts with in-network (participating) providers who agree to accept payments, at … Plan members. Members pay a nominal co-payment to the participating provider for the services rendered. Members may …
https://www.osc.ny.gov/state-agencies/audits/2016/09/08/united-healthcare-overpayments-services-provided-hudson-valley-bone-and-joint-surgeons-llpOversight of Food Service Establishments
… Code to prevent or mitigate outbreaks of foodborne illness. This audit covers the period January 1, 2014 through … States – or 1 in 6 Americans – get sick from a foodborne illness. Compliance with health codes and guidelines can help … Code and investigating complaints and reports of foodborne illness. They must also notify the Department when they …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsState Agencies Bulletin No. 2368.2
… Bulletin 2368.1 Purpose: The purpose of this bulletin is to provide agencies with updated information on the use of … affected. Background: The State Comptroller is authorized to offset State payments in order to collect State debts, if due process is provided. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23682-instructions-use-deduction-code-433-unemployment-insurance-owed-andState Police Bulletin No. SP-239
… processing of the 2023 State Police Holiday Bonus Payment and to provide agency instructions for payments not processed … the 2018-2023 Agreement between the State of New York and the New York State Police Investigators Association … code of Leave of Absence/MLS, Leave of Absence/MLL and Leave of Absence/MTS), and who returns to the payroll by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-239-2023-state-police-holiday-bonus-paymentState Agencies Bulletin No. 2200
… Social Security Wage Base Limit Contribution Limits on Pension/Retirement Plans Qualified Transportation and Parking … paycheck of January 2024. Federal Withholding Allowance Per IRS Publication 15-T , withholding for employees with the … tax return in the previous three years (covering 2020, 2021, or 2022) will expire on December 31, 2023. ITINs with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2200-summary-tax-related-changes-2024State Comptroller DiNapoli Releases Audits
… of Health (DOH): Medicaid Program: Medicaid Payments for Pharmacy Claims - Joia Pharmacy and a Related Prescriber … auditors determined DOH overpaid Joia $1,485,121 for improper pharmacy claims. Disallowances included: claims billed for excess quantities of drugs; claims for drugs in which the …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-audits