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Selected Safety and Security Equipment at Train Stations (Follow-Up)
… (CCTV) cameras, 44 stand-alone local cameras, and 45 Customer Assistance Intercoms (CAIs) – intended for customer use in emergencies and for information. SIR’s … or more, the Information Technology manager sends EEMD an email and a technician will address the condition. Our …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/selected-safety-and-security-equipment-train-stations-followUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… claims using reasonable and customary (R&C) reimbursement rate schedules that did not correlate with the date of the … for certain out-of-network claims is 80 percent of the R&C rate for the service. R&C rates are updated every six months. … claims processing system uses only the two most recent R&C rate periods (i.e., reimbursement rates from the prior 12 …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsChange in Accounting for Deferred Compensation Plans
Accounting for Deferred Compensation Plans
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb32.pdfBuffalo City School District – Special Education and Grant Administration (2017M-73)
… July 1, 2014 through December 20, 2016. Background The Buffalo City School District is located in the City of Buffalo in Erie County. The District is governed by an … Buffalo City School District Special Education and Grant …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationOpinion 91-21
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (administrator of estates - county chief fiscal officer's right to fees and commissions); (fees and commissions - right of county chief fiscal officer to … Court Procedure Act SCPA may retain the commissions and fees he or she receives in the capacity as administrator …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Elementary and Secondary Education – 2023 Financial Condition Report
… increase the previous year. More than 557,000 votes were cast, with 663 district proposals being approved and 11 …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-educationOpinion 2006-3
… area of the town, are to be credited to the part-town general fund. You ask whether revenues derived from the … the town, are to be credited to the town-wide or part-town general fund. Town Law §64(7) authorizes the town board, … Service Law §219[2]). 1 This Office has stated that, as a general rule, unless a statute provides otherwise, and except …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… ] Audit Objective Determine if tuition billings for the Niagara Falls City School District (District) students … Determine if tuition billings for the Niagara Falls City School District District students enrolled …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73Town of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… ensure that the accounting records and financial reports she prepared were accurate. The Supervisor did not present …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346Opinion 89-1
… 487 NYS2d at 80) Lastly, in Gendalia v Gioffre , 606 F Supp 363 (S.D.N.Y., 1985), the court dismissed a Federal … protected property right to the back pay. (606 F Supp at 367) The decisions in Smith , Rubenstein and … supra ; 32 Opns St Comp, 1976, supra ). January 24, 1989 Douglas C. Henry, Supervisor Town of Orwell …
https://www.osc.ny.gov/legal-opinions/opinion-89-1State Contract and Payment Actions in November
… In November, the Office of the State Comptroller approved … In November the Office of the State Comptroller approved 1798 …
https://www.osc.ny.gov/press/releases/2025/01/state-contract-and-payment-actions-novemberVillage of Sidney – Financial Activities (2023M-14)
audit village sidney financial activities
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14DiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City
… state and federal aid, the School Tax Relief program (STAR), and local property tax revenue. Property taxes made up … aid, declining from 3.4 percent to 2.9 percent and the STAR program dropping from 7.5 to 5.8 percent. The percentage …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-cityXII.4.A Vendor Requests for Payment – XII. Expenditures
… SFS, Business Units are no longer required to send paper documents to OSC, with the exception of payments for the purchase of land. Instead, OSC will accept electronic documents in support of payment requests. When processing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… plants Water treatment plants Dams Petroleum bulk storage tanks X-ray machines Certain laboratory equipment …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsHenry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… [read complete report – pdf] Audit Objective Determine whether Henry Johnson Charter … audit charter school Henry Johnson …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsAlbany Leadership Charter School for Girls – Cash Collections (2022M-165)
… audit charter school school district cash collections …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165State Contract and Payment Actions in April
… support the COVID-19 pandemic response, including medical supplies and materials. $2.2 million to New York City for the … pandemic response, including medical and laboratory supplies and materials. Other Payment Rejections and Other …
https://www.osc.ny.gov/press/releases/2021/05/state-contract-and-payment-actions-aprilInventory Controls
… of Information Technology Services (ITS) was created in 2012 and is the lead agency for State IT services and … inventory shipments and scan the devices into ITSM. Next, in-stock devices are available to be assigned to users and … inventory audits to ensure devices are being tracked in ITSM effectively, as well as to ensure stockrooms always …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsDiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… include the Corning City School District, Pathways Inc., Instant Brands, Wegmans Super Store and Corning Credit Union. … of social diversity and integration. It will also contain strategies to mitigate climate change. Finances To … either fall into one of three levels of fiscal stress or do not meet the threshold for a stress category. Since the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-picture