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Opinion 90-45
… §103(5): A standardization resolution must state that, for reasons of efficiency or economy, there is a need for standardization. The resolution must contain a full explanation of the reasons for its adoption and should declare why, as a matter of fact …
https://www.osc.ny.gov/legal-opinions/opinion-90-45State Agencies Bulletin No. 435
… Purpose To provide notification of a change in the manager of the New York State College Savings … service provider. The program (including investments) was previously managed by TIAA/CREF. As part of the … Inc. and the Vanguard Group. Effective Date(s) Effective November 13, 2003, TIAA will no longer accept new enrollments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/435-change-manager-nys-college-savings-programOpinion 2005-7
… Law §198(3)(b) generally provides that a town board may permit any person or corporation owning real property outside … prescribed by the board. The town board may not permit such outside use if the use will reduce the water … must first be obtained ( id .). There are also additional permit requirements in section 15-1501(1) of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7State Agencies Bulletin No. 1180
… cost centers. If an agency does not believe that the cost center associated with the position pool is lapsing they will … in SFS. See Accounting Bulletin (A-636). If the cost center is lapsing on 9/17/2012, agencies will need to insert a new row into PayServ with a valid cost center effective the beginning of the pay period for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1180-updating-payserv-cost-centers-september-lapsing-eventsState Agencies Bulletin No. 1187
… Fee increase and retro adjustments should be directed to John Telisky at the NYSCOPBA Office at 518-427-1551 ext. 240. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1187-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 1164
… Fee increase and retro adjustments should be directed to John Telisky at the NYSCOPBA Office at 518-427-1551 ext. 240. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1164-new-york-state-correctional-officers-and-police-benevolent-associationContract Advisory No. 21
… Guide to Financial Operations (GFO), Chapter XI, Section 2.C - Contract Funds Reservation …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015Opinion 93-21
… FIRE DISTRICTS -- Apparatus and Equipment (procedures for sale of) REFERENDUM -- Mandatory (need for to sell fire truck in fire district) -- Permissive (need … Whether a fire district is required to solicit bids for the sale of an unneeded pumper truck …
https://www.osc.ny.gov/legal-opinions/opinion-93-21State Agencies Bulletin No. 2205
… OSC to ensure State employees are paid accurately and on time, there may be an occasion where all or part of the employee’s pay is not received by the employee on … the agency to pay an employee for time worked, when any part of the employee’s pay will be delayed past the scheduled …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2205-updated-guidance-issuing-payroll-correctionsTonawanda City School District - Procurement (2023M-108)
… Tonawanda City School District (District) officials used a competitive process to procure goods and services. Key … (Board) and District officials did not always use a competitive process to procure goods and services. As a … $684,132 without obtaining competitive bids as required by GML Section 103 and the District’s procurement policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108New York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members
… Objective To determine whether CVS Health paid pharmacy claims for Empire Plan members who were … December 31, 2019. About the Program The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to over 1.2 million active and … To determine whether CVS Health paid pharmacy claims for Empire Plan members who were …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleMadison County – Temporary Courthouse Lease and Renovations (2019M-41)
… (LLC) to lease and renovate temporary courthouse space for a 19-month period. Did not use a competitive process to …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Lansing Central School District – Procurement (2021M-213)
… Key Findings District officials did not always seek competition to procure goods and services. As a result, they … were inadequate and did not help ensure officials sought competition for goods and services. Officials did not seek competition for insurance coverage totaling $232,624 or for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213New York State Health Insurance Program - Empire Plan Members With Dual Family Coverage
… members are paying excessively for dual Empire Plan Family coverage. The audit covered the period January 1, 2014 … and procedures. The annual cost for Empire Plan Family coverage ranged from $20,570 to $28,953 during the audit … pay a higher rate of contribution up to the full cost of coverage. The State does not allow two Family coverages for …
https://www.osc.ny.gov/state-agencies/audits/2021/01/07/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverageTown of Corning – Procurement (2020M-93)
… recommendations except the lack of documentation for not accepting the lowest bidder for the mowing contract. Appendix …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… required health insurance premium contributions from her pay, totaling $2,875 and received an unauthorized retroactive … the clerk’s time records; therefore, she received overtime pay totaling $13,129 that was not approved in advance. The …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Town of Ancram - Financial and Capital Planning (2019M-135)
… Board established multiyear plans and financial policies to adequately manage the Town’s finances. Key Findings The … period. Develop a fund balance and reserve policy to govern the levels of unrestricted fund balance and reserves to maintain. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-ancram-financial-and-capital-planning-2019m-135Town of Cairo - Fuel Management (2019M-150)
… Town officials designed appropriate internal controls over fuel inventory to adequately safeguard Town assets. Key Findings We found that 733 out of 840 (87 percent) fuel usage documents were not completed or kept up to date by Highway Department personnel. Of the 43,632 gallons of fuel (gasoline and diesel) used, valued at $93,324, Town …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150State Agencies Bulletin No. 127
… Purpose To inform agencies of two new deduction codes for employees in the Public Employees Federation (PEF) … Bargaining Unit 05 Effective Dates Checks dated 12/16/1999 for Institution payroll Checks dated 12/22/1999 for … To inform agencies of two new deduction codes for employees in the Public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/127-new-voluntary-insurance-codes-pefWadsworth Center Environmental Laboratory Approval Program
… refers to the type of sample being tested (e.g., potable water), analyte refers to what is being measured (e.g., … environmental laboratories in fields including: Drinking (Potable) Water; Non-Potable Water; Solid and Chemical Materials (Solid …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-program