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Oversight of Chronic Absenteeism
… New York school districts. The audit covers the period April 1, 2014 through April 24, 2018. Background Chronic … by the Department as a student missing at least 10 percent of enrolled school days. Student absences, attributed to … Traditionally, districts have collected and reported attendance data using average daily attendance (ADA), which …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismPublic Housing Modernization Program – Administration of Selected Projects Outside of New York City
… of Housing and Community Renewal (DHCR) is responsible for the supervision, maintenance, and development of … revitalization, and preservation of affordable housing for low-income individuals and families. The Public Housing … to public housing authorities (authorities) to be used for major repairs, such as replacing or repairing roofs; …
https://www.osc.ny.gov/state-agencies/audits/2016/05/12/public-housing-modernization-program-administration-selected-projects-outside-new-york-cityState Comptroller DiNapoli Releases State Audits
… Medicare Part C (Follow-Up) (2016-F-16) An audit released in May 2014 found the state’s Medicaid program did not have limitations on the amounts it paid for Part C cost-sharing liabilities … Part C cost-sharing liabilities were improperly paid. In a follow-up report, auditors found DOH officials made …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-1Overview – Regional State Park Police Plan
… Your pension is based on your years of credited service and your final average … but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime earned in the period used in the FAS;* Holiday pay; Noncompensatory …
https://www.osc.ny.gov/retirement/publications/1867/overviewOverview – En-Con Police Officers Plan
… Your pension is based on your years of credited service and your final average … but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime earned in the period used in the FAS;* Holiday pay; Noncompensatory …
https://www.osc.ny.gov/retirement/publications/1822/overviewOpinion 90-25
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties … -- Taxes (authority to assess previously incurred costs on a zone of assessment) FIRE HYDRANTS -- Fire Districts … rental exists. Property owners within a zone of assessment in a fire district cannot be assessed retroactively for costs …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Privacy and Security of Student Data
… of Standards and Technology Cybersecurity Framework (NIST CSF) 1.1 by October 2020. NIST CSF is a comprehensive framework designed to help … we found: NYCPS’ policy does not fully align with NIST CSF. We found that certain fundamental areas related to …
https://www.osc.ny.gov/state-agencies/audits/2026/04/23/privacy-and-security-student-dataUnified Court System Bulletin No. UCS-357
… Council 37 in Bargaining Unit SK who reside within the zip codes as identified below: New York City Brooklyn Entire … Westchester County Entire County Suffolk County Only zip codes beginning with 117 except 11719, 11764, 11778, … and 11792 Rockland County Entire County Note : The Zip Code criteria is only applicable to members of District …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-357-prepaid-legal-service-benefit-unified-court-system-ucsUnified Court System Bulletin No. UCS-187
… agencies of the processing of the 2012 Prepaid Legal Service Benefit. Affected Employees Employees as identified … fringe benefits including employer-funded group legal service benefits are considered taxable income. Therefore, … OSC Actions OSC will automatically apply the Prepaid Legal Service Benefit for the 2012 calendar year for employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-187-prepaid-legal-service-benefit-unified-court-system-ucsUnified Court System Bulletin No. UCS-176
… agencies of the processing of the 2011 Prepaid Legal Service Benefit. Affected Employees Employees as identified … fringe benefits including employer-funded group legal service benefits are considered taxable income. Therefore, … OSC Actions OSC will automatically apply the Prepaid Legal Service Benefit for the 2011 calendar year for employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-176-prepaid-legal-service-benefit-unified-court-system-ucsState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Baldwin Union Free School District , Catskill Central School District , … receipt and disbursement ledgers and none of them prepared profit and loss statements for fundraising activities. Riverhead Central …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-auditsCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… it is often more convenient for them to pay with a credit card than to fill out a procurement request form and wait for … expenses, local governments must have both a credit card policy and a system of internal controls in place. … below as a reference for adopting a strong credit card policy and developing sensible internal controls. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudVI.2.B Policies/Laws – VI. Budgets
… purchase requisitions and/or purchase orders. Any amount in the reserve is not available for any type of financial … amount. During conversion, any amount not yet segregated in appropriations enacted in 2014-15 and prior will be converted into a reserve …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsBest Practices – Information Technology Contingency Planning
… and data that support the processes and services. In the event of an incident, personnel need to quickly … an explanation of how payroll processing will continue in the event of an unplanned IT incident that renders the … information is routinely backed up so that it is available in the event of an emergency. An IT contingency plan is the …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesNYS Comptroller DiNapoli: ExxonMobil Agrees to Assess Impacts of Climate Change
… Exxon voting shareholders at the company's annual meeting in May. As a result of the company's decision, the Fund will … to climate change as we urge the company, and others in the energy sector, to find ways that they can adapt to the … agreed upon 2-degree target will affect its position in the marketplace. Investors have a right to know how the …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-exxonmobil-agrees-assess-impacts-climate-changePublic Safety Overtime
… In response to questions we’ve received from employers who … of the Police and Fire Retirement System who are engaged in police or fire service; and Active members of the … undersheriffs or regular deputy sheriffs engaged directly in criminal law enforcement activities that make up fifty …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeCity of Olean – Budget Review (B1-13-2)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2013-14 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling $4,300,000 to … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2DiNapoli and DA Carney: Owner of Medical Transport Company Pleads Guilty to Medicaid Fraud
… the guilty plea of Muhammad Adnan Saeed, owner of Sublime Medical Transportation, for stealing over $700,000 from the … ensure our vulnerable, low-income population receives the medical care it needs. Worse, the defendant’s fraud was … Saeed to justice." Saeed, 40, is the president of Sublime Medical Transportation, a Schenectady County company that is …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-and-da-carney-owner-medical-transport-company-pleads-guilty-medicaid-fraudComptroller DiNapoli Releases Municipal Audits
… issued. Islip Fire District – Financial Condition (Suffolk County) The board did not effectively monitor expenditures … The board’s budgets were incomplete because the real property tax levy and a schedule of other estimated revenues … that the administrator did not always get a professional appraisal for estate houses before listing them for sale. …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsOne-Year FAS – Career Plan
… this benefit, your retirement will be calculated based on a one-year FAS unless the three-year calculation provides … and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The … of payments are not considered regular compensation and, in most cases, will not be included in your one-year FAS …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fas