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Controls Over the Collection of the Public Safety Communications Surcharge
… Purpose To determine if the Department of Taxation and Finance (Department) has adequate controls to … billing, collecting, and remitting the appropriate amount of Surcharges to which the State is entitled; and if the … services provided to customers whose primary place of use is within New York State. Surcharge revenue is used …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeContracted Programs With Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc.
… oversight of programs. However, officials do not expect wholesale changes to begin for several years, and then only …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/contracted-programs-puerto-rican-organization-motivate-enlighten-and-serve-addicts-incState Agencies Bulletin No. 2345
… CSEA Tool Allowance Payment. Affected Employees: Employees in the Operational Services Unit (BU03) employed at the … not subject to employment or income taxes. If an employee does not submit tool purchase receipts and the payment … Employee’s Paycheck/Advice: The Earnings Code TOL and the amount paid will be displayed on the Payroll Register. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2345-2025-csea-tool-allowance-paymentDiNapoli: State's Pandemic Response to Nursing Homes Hindered by Ill-Prepared State Agency
… was unprepared to respond to infectious disease outbreaks at nursing homes, even before the COVID-19 pandemic hit New … have identified and helped limit the spread of COVID-19 at nursing homes. State auditors also found that DOH did not … are extremely troubling. The public was misled by those at the highest level of state government through distortion …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-states-pandemic-response-nursing-homes-hindered-ill-prepared-state-agencyOpinion 88-35
… does not fall within the professional services exception. (2) The services of a programmer to develop computer software … contracts for professional services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). Generally, professional … in the performance of the contract (see People ex rel. Smith , supra ; Trane v Broome County , 76 AD2d 1015, …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Compliance With School Safety Planning Requirements
… procedures for monitoring emergency drills to ensure that all drills required by law are completed within the required …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsOpinion 88-33
… (authority to compromise claim) TOWN LAW, §§199, 202-d, 209-h; LOCAL FINANCE LAW, §104.10: Although the town … (Town Law, §§202-d, 209-h; 1968 Opns St Comp No. 68-923, p 861). Therefore, since it was always intended that all … be made under the Local Finance Law (6 Opns St Comp, 1950, p 221). Under section 104.10(4) of the Local Finance Law, if …
https://www.osc.ny.gov/legal-opinions/opinion-88-33State Agencies Bulletin No. 888
… Affected Employees Longevity-eligible employees in BU05 with an Increment Code of 1976-2004, 0010, 0110, 0210 … or $2,500. Effective Date(s) Payment will be processed in a separate check dated April 23, 2009 (Institution) and … for this payment Eligibility – PEF Employees Employees in graded positions (Grades 001-037) and NS (Grade 600) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/888-april-2009-public-employees-federation-pef-longevity-lump-sum-llsDiNapoli Announces $500 College Savings Sweepstakes
… today a $500 sweepstakes to help a lucky New Yorker plan ahead for college. Winnings from the sweepstakes will be put in a new or existing 529 College Savings Program Direct Plan account. The New York 529 College Savings Program, an … today a $500 sweepstakes to help a lucky New Yorker plan ahead for college Winnings from the sweepstake …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-500-college-savings-sweepstakesState Agencies Bulletin No. 1191
… Entry Interface) uses EMPLID today and will use EMPLID tomorrow but the value in the EMPLID field will change from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1191-osc-will-allow-agencies-test-interface-files-preparation-ssn-decouplingPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly pension benefit. They must also elect a pension payment option for the payment of their monthly benefit. Read about … and only their portion will be reduced by the PLS election. The ex-spouse’s share will be calculated as if no …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… from fundraising and other activities. The Department’s by-laws indicate that a Board of Directors consisting of six … and disbursements totaling $50,053 were not supported by appropriate documentation. The Treasurer does not provide …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsCity of Yonkers – Budget Review (B6-14-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background … metered water and sewer rents may not be achievable. The budget does not include an appropriation for textbooks and …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13City of Ogdensburg - Payroll Processing – (2014M-207)
… Purpose of Audit The purpose of our audit was to review internal controls over payroll … 1, 2013 through March 31, 2014. Background The City of Ogdensburg is located in St. Lawrence County and has a … City of Ogdensburg Payroll Processing 2014M207 …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… policies and procedures to ensure that District property was purchased and disposed of in a legitimate and … Law due to performing conflicting duties. The District’s property sale and disposal policy does not contain any … comprehensive policy for the sale and disposal of District property. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseCohoes Public Library – Governance and Operations (2015M-259)
… which serves approximately 16,000 residents, is governed by an appointed nine-member Board of Trustees. Budgeted … approve claims prior to them being processed for payment by the City. Key Recommendations Ensure the Library is … with the Board-approved claims packets or abstracts signed by all Board members. …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Steuben County – County Bridge Maintenance (S9-13-1)
… The County’s budgeted expenditures totaled $186 million in 2012. The DPW operating budget was $20.6 million for the … town- and village-owned bridges. Key Findings The County does not track all maintenance and repairs by bridge, unless … completely replaced or rehabilitated. While the County does not have a written plan in place, it has implemented …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Unified Court System Bulletin No. UCS-264
… retroactive time frame (9/24/2015 through 11/1/2017 for BUs SR and SY; 9/24/2015 through 3/7/2018 for BU S9) after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-264-retroactive-salary-increases-bargaining-units-sr-sy-and-s9Opinion 91-34
… for professional services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). Generally, professional services … in the performance of the contract (see People ex rel. Smith , supra ; Trane Co. v County of Broome , 76 AD2d 1015, … statute to apply it to these services (see People ex rel. Smith , supra , 17 NY, at p 589; 1A Antieau, Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-34XI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… policy, identifying: The full funds reservation (i.e. the estimated obligation expected to be incurred through … as long as the information provided remains valid, e.g. the anticipated date for federal funds has not passed. … grant period of such federal funds extends beyond March 31st of the state fiscal year in which the appropriations are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overview