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Opinion 98-23
… may not establish such a speed limit within designated areas of the village. A village may, however, if separately … Traffic Safety for chapter 844 of the Laws of 1964, 1964 New York State Legislative Annual, p 419; 1964 Opns Atty Gen p …
https://www.osc.ny.gov/legal-opinions/opinion-98-23Rivendell School – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Rivendell School (Rivendell) on its Consolidated Fiscal Reports (CFRs) were properly … programs are not subject to SED’s rate-setting function. Key Findings For the three fiscal years ended June 30, 2014, … $12,699 in unnecessary and ineligible travel costs. Key Recommendations To SED: Review the recommended …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualOpinion 92-2
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … TOWN LAW, §176(12),(27): General fire district funds may not be used to pay amounts due under a contract for the use … the preceding fiscal year and the current fiscal year. You ask about the permissible means of financing an …
https://www.osc.ny.gov/legal-opinions/opinion-92-2School of Professional Studies – Controls Over Bank Accounts
… To determine whether there was fraud, waste, or abuse in the use of funds held in its bank accounts. Background The City University of New York School of Professional Studies (CUNY SPS) was founded in 2003 to meet the educational needs of working adults, organizations, and employers. In April 2014, …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsOpinion 2004-6
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. HISTORIC PRESERVATION …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6XVI.3.K Interim Reporting – XVI. Financial Reporting
… Council on Governmental Accounting (NCGA) Statement 1 GASB Codification Section 2900 – Interim Financial Reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… Insurance Company of New York paid claims for Empire Plan members who were not eligible. The audit covered the period … insurance plan for NYSHIP, serving about 1.1 million members. The Department of Civil Service (Civil Service) … maintains eligibility and enrollment records for NYSHIP members in the New York Benefits Eligibility and Accounting …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesTravel Advisory No. 18
… Values for Processing Payments in SFS Reference : Guide to Financial Operations: Chapter XIII, Section 9 – Allowed … the following in Chapter XIII, Section 9 of the Guide to Financial Operations: Chapter / Section Name Description … Extra Dinner Categorized the section’s layout to assist with readability and clarified existing expense …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/18-gfo-updates-chapter-xiii-section-9-allowed-values-processing-payments-sfsCity of Amsterdam – Budget Review (B20-5-8)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for 2020-21. Background Chapter 531 of the Laws of 2019 …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8Liverpool Central School District – Information Technology Assets (2020M-59)
… the District effectively managed hardware and software inventory to ensure that information technology (IT) assets … not maintain complete and accurate hardware or software inventory records and did not perform comprehensive inventory counts. Our review of 529 purchased items, totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Monsey Fire District – Board Oversight (2020M-62)
… since 2012, and the length of service awards program (LOSAP) that started in 1990 was never audited. Key … annual independent audit of the District’s financial and LOSAP records. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62City of Syracuse – Water System Cybersecurity (2019M-173)
… implemented information technology (IT) security controls to safeguard water system operations against unauthorized … IT control weaknesses were communicated confidentially to City officials. Key Recommendations Properly manage … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether City …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173CUNY Bulletin No. CU-661
… Purpose The purpose of this bulletin is to notify agencies of health benefits rate changes for HIP … Questions regarding this bulletin may be directed to the University Director of Employee Benefits at CUNY Central Office. … The purpose of this bulletin is to notify agencies of health benefits rate changes for HIP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-661-city-new-york-hip-hmo-health-insurance-rate-changesOversight of Select High-Technology Projects
… Objectives To determine if Empire State Development (ESD) adequately … economic development programs and projects it oversees and to determine if these projects are achieving the intended …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsLowville Academy and Central School District - Claims Audit Process (2019M-154)
… approved prior to payment. Key Findings Because the claims auditor was also the Athletic Director, his audit of the … or invoices. Key Recommendations Ensure that the claims auditor is not directly involved in the purchasing function. … procedures to provide additional guidance on the claims auditor’s responsibilities. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mTaconic Hills Central School District – Financial Management (2019M-155)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Use of New York State Snowmobile Trail Development and Maintenance Funds
… themselves, or they can contract with a snowmobile club or association. TMEs generally use volunteers to groom … Take corrective action to ensure the affected club received the funds it was entitled to; conversely, …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-funds-0Selected Aspects of Discretionary Spending
… Transportation Authority (Authority) was created by an Act of the New York State Legislature in 1967 to promote the development and improvement of transportation and related services within the greater … policies and procedures to determine if they adequately address potentially questionable discretionary spending. The …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingState Agencies Bulletin No. 302
… meet United States Postal Service standards for bar code mailing Affected Employees All Effective Date Immediately Report Descriptions NPAY766, Employee Address Report Not Barcodeable Report, contains employees' … that do not meet U.S. postal standards for bar code mailing. These addresses may look correct but are not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/302-npay766-employee-address-not-barcodeable-reportFare Evasion (Follow-Up)
… of implementation of the 19 recommendations included in our initial audit report, Fare Evasion ( 2019-S-7 ). … network, serving a population of 15.3 million people in the 5,000-square-mile area fanning out from New York City … Fare Enforcement and Worker Safety Program was effective in achieving its goal of reducing annual fare evasion losses …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/fare-evasion-follow