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Opinion 93-16
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … employees during regularly assigned work periods) WORDS AND PHRASES -- "Regularly Assigned Work Periods" (meaning for … of certain designated activities, in accordance with a system established by the sponsor ( id .). Such …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Security Over Critical Information Systems
… professions, certifies teachers, and administers a host of other educational programs. Its responsibilities …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsUpstate Medical University's Billing Practices
… medical center, specializes in research and treatment of the most prevalent human diseases, such as cancer, … disease. Its overarching mission is to improve the health of the communities it serves through education, biomedical … Insurance carriers may deny payment for a variety of reasons (e.g., service deemed not a medical necessity …
https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practicesSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… and merge State agencies and streamline services. ITS is responsible for providing centralized information technology (IT) … policies and processes, ITS is charged with ensuring proper controls are in place to protect the …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsCUNY Bulletin No. CU-846
… Purpose: The purpose of this bulletin is to provide instructions to agencies for processing the CUNY Ratification Bonus Payment for … bonus payment. The one-time ratification bonus is pensionable, not subject to across-the-board increases, … The purpose of this bulletin is to provide instructions to agencies for processing the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-846-city-university-new-york-cuny-ratification-bonus-paymentAudits
… the State Comptroller audits State and local governments to ensure that they use taxpayer money effectively and efficiently to promote the common good. We provide two versions of our audits: a concise summary called the Taxpayers’ Guides to Audits; and the entire audit report. See Reports for …
https://www.osc.ny.gov/state-agencies/auditsAdvisory Council for the Retirement System
… Briccetti Mulligan President & CEO Business Council of New York State, Inc. Mario Cilento President New York State AFL-CIO Sam Fresina President Professional Fire … Alliance of Public Retiree Organizations of New York Diana Hinchcliff President Retired Public Employees' …
https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-systemOtselic Valley Central School District – Procurement (2022M-58)
… totaling $35,038, officials did not seek competition for a transportation efficiency study ($32,500), purchases of ice melt ($10,845) and information technology equipment ($8,512), or for the school District’s attorney that was paid $21,038 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Internal Controls Over Selected Financial Operations
… forces, which are composed of the New York Army National Guard, New York Air National Guard, New York Naval Militia, and the New York Guard. DMNA employs about 450 State and 3,880 federal …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsCUNY Bulletin No. CU-659
… CUNY employees who are not in bargaining unit AJ or GA and who cover a domestic partner for health insurance benefits will be affected. Employees in AJ or GA … Background If active employees pay for health insurance coverage for a domestic partner or other beneficiaries who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-659-new-additional-pay-earn-codes-cuny-imputed-incomeAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… the Board has adopted a code of ethics, it has not adopted investment or procurement policies. Although the Treasurer … reconciliations. Although the Board contracted with an independent accountant to perform an audit of the Treasurer’s … reviewed as of July 31, 2013. Key Recommendations Adopt investment and procurement policies. Ensure that the Board is …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Sole Custody Reporting
… the Sole Custody Reporting web application will be open for agencies to report reconciled bank account information … control must be reconciled at least monthly. Compliance with this requirement contributes immeasurably to accurate, … to get started. If you forgot your credentials, click “I forgot my User ID” and/or “I forgot my Password” to recover …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingFranklin Square Water District – Life Insurance Policies (2013M-127)
… if the Board appropriately provided individual life insurance policies to the District’s Commissioners and … has inappropriately provided individual whole life insurance policies to its Commissioners and employees. The … temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be transferred to …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… was to evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community fees were … August 31, 2016. Background The County of Franklin Solid Waste Management Authority is an independent public benefit … County of Franklin Solid Waste Management Authority Solid Waste and Recycling Charges …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andDiNapoli: Former Town Clerk Arrested in Mayfield Theft
… Former Mayfield Town Clerk Dorothy Hart was arrested today for allegedly pocketing thousands of dollars in public funds, State Comptroller Thomas P. DiNapoli … Brown and New York State Police for their diligent work in helping us hold Ms. Hart accountable." Hart, 61, of …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… Purpose of Audit The purpose of our audit was to examine the effectiveness of internal controls over selected financial activities for … City of Beacon Internal Controls Over Cash Receipts and …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mComptroller DiNapoli Releases Municipal Audits
… of Goshen , Town of Hague and Seaford Fire District . “In today’s fiscal climate, budget transparency and … records maintained at the department did not match those in the town payroll register. Town of Hague – Departmental … under the LOSAP point system were accurate and complete. In addition, three volunteer firefighters, who are also …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… Purpose of Audit The purpose of our audit was to review the Agency’s processes for … is to "advance the job opportunities and economic welfare of the people of Seneca County, by actively promoting, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectGouverneur Central School District – Financial Management (2016M-351)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the Towns of DeKalb, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Aspire of Western New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aspire of Western New York (Aspire) on its Consolidated Fiscal Report (CFR) … calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, … Determine whether the costs reported by Aspire of Western New York on its CFR …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manual