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Opinion 97-11
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … (see Public Housing Law, §3[2]; see also 1988 Opns St Comp No. 88-64, p 126). Therefore, it has been our opinion that … 18 of the General Municipal Law (see 1983 Opns St Comp No. 83-13, p 14; 1982 Opns St Comp No. 82-166, p 213; 1981 …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 91-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … 801; LOCAL FINANCE LAW, §61.00(a); TOWN LAW, §177: When a secretary-treasurer of a fire district performs the functions … respect to the sale, issuance or payment of bonds, the secretary-treasurer would not have a contractual interest …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Compliance With the Safe Schools Against Violence in Education Act
… Purpose To determine whether school districts outside of New York City are properly and … whether the Department has used incident data to identify school districts with comparatively high rates of incidents … (VADIR) and a process for collecting annual data from school districts about incidents that occur in schools and on …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actSouth Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… Purpose of Audit The purpose of our audit was to determine if the District established adequate controls to ensure that … The purpose of our audit was to determine if the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsLakeland Fire District – Travel and Conference Costs (2013M-145)
… audit was to examine the internal controls over travel and conference costs for the period January 1, 2011, to November … for official District business. Update the travel and conference policy and monitor compliance. Review the … audit was to examine the internal controls over travel and conference costs for the period January 1 2011 to November 30 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145Kiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… contracts with the Town of Kiantone to provide fire protection services and also receives moneys from fundraising and other … The Treasurer does not provide adequate monthly reports. Key Recommendations Review and approve all claims …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… it has not adopted an investment policy, as required by statute. The Board also has not ensured that procedures … each claim for payment and indicates its approval by affixing each member’s signature on the warrant. However, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mCriminal History Background Checks of Unlicensed Health Care Employees
… safeguard patients through requests for required criminal history background checks when hiring unlicensed … March 3, 2017. Background The Department, through its Criminal History Record Check (CHRC) Legal Unit, is … (FBI) and the New York State Division of Criminal Justice Services (DCJS), which in turn, send any criminal …
https://www.osc.ny.gov/state-agencies/audits/2017/06/08/criminal-history-background-checks-unlicensed-health-care-employeesMonitoring of Prevailing Wage Compliance on Construction Contracts
… to the aforementioned activities, the Authority has an agreement with Labor (Agreement) to fund an Investigator dedicated to enforcement … achieved, adequately fulfilled the requirements of the Agreement. Key Recommendations Ensure Authority project …
https://www.osc.ny.gov/state-agencies/audits/2017/04/04/monitoring-prevailing-wage-compliance-construction-contractsState Agencies Bulletin No. 1132
… “File,” then “Print” from the Windows toolbar at the upper left side of the page. Since the reprinted Form W-2 is not printed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1132-automated-process-reissued-2011-form-w-2-wage-and-tax-statementOversight of Student Immunization in Schools
… These audits generally include those schools with CI rates below 90 percent, along with other locations selected … data showed 456 schools outside New York City had CI rates below 90 percent. Key Findings DOH and SED have both … assistance efforts. Other Related Audit/Report of Interest Department of Health: Nursing Home Surveillance …
https://www.osc.ny.gov/state-agencies/audits/2016/08/16/oversight-student-immunization-schoolsState Agencies Bulletin No. 1201
… Concurrent Hire, and Transfer transactions in PayServ as a result of SSN Decoupling Affected Employees Agencies entering … Concurrent Hire and Transfer transactions in PayServ as a result of SSN Decoupling …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1201-changes-entering-rehires-concurrent-hires-and-transfers-payservUnited HealthCare – Overpayments for Services Provided by Hudson Valley Bone and Joint Surgeons, LLP
… Purpose To determine whether Hudson Valley Bone and Joint Surgeons, LLP waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments made by United HealthCare resulting from … To determine whether Hudson Valley Bone and Joint Surgeons LLP waived Empire Plan members outofpocket …
https://www.osc.ny.gov/state-agencies/audits/2016/09/08/united-healthcare-overpayments-services-provided-hudson-valley-bone-and-joint-surgeons-llpSecurity Over Electronic Protected Health Information
… Purpose To determine whether the Roswell Park Cancer Institute (Institute) is properly safeguarding its … March 6, 2015. Background The Institute is a comprehensive cancer treatment and research complex located in Buffalo, New … To determine whether the Roswell Park Cancer Institute Institute is properly safeguarding its ePHI …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/security-over-electronic-protected-health-informationControls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers the … cash, travel, and other funding needs (e.g., confidential, patient, and resident allowances). Advances are issued from …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsProcessing of Paper Tax Returns
… of the contract with New York State Industries for the Disabled (NYSID)/SourceHOV were met and, if not, to assess actions the Department of Taxation and … February 6, 2014. Background The Department is responsible for processing the State's approximately 10.9 million income …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsOpinion 2006-10
… to sell or lease their real property to another municipal corporation, school district, BOCES, fire district, the State …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Opinion 2006-2
… or extension pursuant to the procedures in article 12 of the Town Law (§190 et seq .), or upon town board motion … requirements pursuant to the procedures in article 12-A of the Town Law (§209-a, et seq .). Under both articles 12 and 12-A, a public hearing is required and, in certain …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 2007-2
… there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. … of the machines remains with the county. You ask whether amendments made to the Election Law by chapter 180 of the … cities and towns were responsible for prior to the 2005 amendments, including expenses that were charged back by the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Controls Over Cash Advance Accounts
… Workers' Compensation Board (WCB) has adequate controls over the cash advance accounts it oversees to ensure the … Office of Children and Family Services: Controls Over Cash Advance Accounts (2013-S-52) … the Workers Compensation Board WCB has adequate controls over the cash advance accounts it oversees to ensure the …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accounts