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Town of East Hampton – Budget Review (B7-13-17)
… and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Beacon City School District – Budget Review (B6-13-10)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Lockport Public Library – Claims Processing (2015M-192)
… audit was to examine the Library’s claims auditing process for the period July 1, 2013 through June 24, 2015. Background … District’s Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.6 … From a sample of 30 claims, the Director signed checks for 29 claims and the Treasurer signed one check. Key …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Maine-Endwell Central School District - Leave Records (2019M-40)
… leave taken. The District may have paid as much as $14,200 for the cost of substitute employees for unsupported and potentially inappropriate leave taken. … Increase oversight of personnel responsible for leave accrual records. Explore options for a more …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Canton Central School District - Claims Audit Process (2018M-186)
… Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and … did not review the detailed, supporting documentation for all 17 health insurance claims paid during the audit … any of the 38 scholarship payments paid totaling $9,485 for 2016-17. Although the scholarship committee reviewed and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Leaves of Absence and Service Credit – Special 20- and 25-Year Plans
… A member’s service credit only accumulates for any period of time you receive earnings, therefore no service credit is given for the following: Leaves of absence without pay; Authorized, … medical leaves of absence; or Unpaid leave taken under the federal Family and Medical Leave Act. Tier 2, 3, 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1517/leaves-absence-and-service-creditTravel Advisory No. 7
… standard rate for personal vehicle mileage is $.545, for motorcycle mileage is $.515 and moving mileage rate of $.180. …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/7-updated-mileage-ratesOpinion 2006-4
Whether the General Municipal Law that limit to ninety days the term of an eligible letter of credit applies to a letter of credit issued by an FHLB
https://www.osc.ny.gov/legal-opinions/opinion-2006-4Administrative Hearings
… Administration Bureau must receive your written request for a hearing within four months of the date of this letter. … (if an in-person hearing will be held) or instructions for participating in your hearing using Webex, and a brief … of the hearing request acknowledgement letter. You may ask for an extension by sending Hearing Administration a written …
https://www.osc.ny.gov/retirement/members/administrative-hearingsPreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… of NYSHIP have the opportunity to select various plans for coverage. The Empire Plan is by far the most popular … from out-of-network providers. United’s reimbursements for out-of-network services are usually higher than reimbursements for the same services provided in-network. Also, when Empire …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programArea #1 – IT Policy – Information Technology Governance
… computing environment should dictate the content and number of policies necessary. A small entity with … key that has also been acquired: (1) Social Security number; (2) driver’s license number or non-driver identification card number; or (3) account number, credit or …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyStreet Construction-Related Permits (Follow-Up)
… Department of Transportation’s (DOT) mission is to provide for “the safe, efficient, and environmentally responsible … our primary customers, City residents.” DOT is responsible for over 6,300 miles of streets and highways, over 12,000 … over sidewalks. Street opening permits are required for excavations or other work on a City street or sidewalk …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followUse of Electronic Benefit Cards at Prohibited Locations
… December 7, 2016. Background The Office is responsible for supervising programs that provide assistance and support … receives federal funds under the Temporary Assistance for Needy Families (TANF) program to provide benefits and … which performers disrobe or perform in an unclothed state for entertainment (prohibited locations). 1 In addition, the …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsStreet Construction-Related Permits
… over sidewalks. Street opening permits are required for excavations or other work on a city street or sidewalk … Permit Management and Construction Control is responsible for overseeing all construction-related permitting. The … (Permit Office) provides customer service for all applicants, registers permittees, reviews and …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsState Comptroller DiNapoli Releases School Audits
… unrestricted fund balance to exceed the statutory limit for the past three fiscal years by an average of $2.7 … a result, there may be confusion as to who is responsible for financial software administration. Jericho Union Free … budgeted appropriations by $9.8 to $12.4 million for three of the four years in the audit period. They also …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 2368
… OSC may recoup from employees’ wages the amount owed for an overpayment of unemployment insurance benefits … New deduction code 509, Unemployment Insurance, is used for recoupment of overpaid unemployment insurance benefits … insurance benefits, a one-time payroll deduction for the flat amount of the overpayment may be applied. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2368-instructions-use-deduction-code-433-unemployment-insurance-owed-and-newState Comptroller DiNapoli Releases Audits
… Department of Health: Medicaid Program – Overpayments for Medicare Part C Claims (2023-S-13) Under Medicare Part … auditors determined Medicaid made improper payments for 49 Part C claims (55%) totaling $881,233. The improper … Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsOpinion 91-46
… AND EMPLOYEES -- Compensation (increase or decrease for county clerk during term of office) COUNTY LAW, §201; … ARTICLE XIII, §7: A county clerk is not a State officer for purposes of the State Constitution's prohibition against … concluded that the county clerk is not a "state officer" for purposes of article XIII, §7 of the New York …
https://www.osc.ny.gov/legal-opinions/opinion-91-46DiNapoli: SED Agrees to Improve Oversight of Migrant Education Program
… The State Education Department (SED) has agreed to update its Migrant Education Program and better monitor … state’s program, my auditors made several recommendations to improve the educational outcomes for these children. To its credit, SED is acting on our suggestions to ensure …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-sed-agrees-improve-oversight-migrant-education-programSecurity Self-Assessment – Information Technology Governance
… The Security Self-Assessment appended to this publication addresses key areas of IT internal … access and contingency planning. Several of the main questions include follow-up questions that will elicit … staff working on laptop computers, you may want to ask a follow-up question about the apparent omission from the …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment