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June 2002: GASB Statement 34
… Standards Board (GASB) has been working to create a new financial reporting model. The objective of the project … of governmental operations and ultimately result in an increased accountability by the governmental units. This project culminated in June 1999 with the issuance of Statement 34 of the …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Opinion 90-39
… on properties which are exempt from fire district taxes to defray the cost of specialized equipment needed to provide fire protection services to these properties. You … properties which are exempt from fire district taxes to defray the cost of specialized equipment needed to provide …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 98-1
… without competitive bidding, pursuant to the authority set forth in General Municipal Law, §99-r. For purposes of … awarded pursuant to the competitive bidding requirements set forth in that section. This Office has expressed the … without competitive bidding pursuant to the authority set forth in General Municipal Law 99r …
https://www.osc.ny.gov/legal-opinions/opinion-98-1XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… OVERVIEW This section reminds New York State contracting entities of their legal obligations with respect to determining the responsibility of a business entity (vendor, contractor … This section reminds New York State contracting entities of their legal obligations with respect to determining the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityComptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Village of Allegany , Baldwin … “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … State Comptroller DiNapoli today announced his office completed audits of the Village of Allegany Baldwin …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsOpinion 88-17
… also 2 Anderson, New York Zoning Law and Practice, 3rd ed., 1984, §21.18). In answer to the second question, it is …
https://www.osc.ny.gov/legal-opinions/opinion-88-17Medicaid Audits Find More Than $500 Million in Waste
… a total of $513 million in improper Medicaid payments and untapped revenue opportunities over a four-year period, … questionable transactions that will require further review and actions to prevent overpayments or recover costs. … important program, insuring nearly 6.4 million New Yorkers and enabling them to access health care that would otherwise …
https://www.osc.ny.gov/press/releases/2015/04/medicaid-audits-find-more-500-million-wasteOpinion 98-16
How long a school district must hold moneys paid into a tax certiorari reserve fund before the moneys may be returned to the school districts general fund
https://www.osc.ny.gov/legal-opinions/opinion-98-16XII.8.E Payment Assignments – XII. Expenditures
… Contract Assignments . According to the New York State Lien Law (Article 2, Section 16), payment assignments only … the payment assignment. According to New York State Lien Law (Article 2, Section 25), every assignment of moneys, … of trust claims as defined in section seventy-one of the lien law, and apply such moneys to such payments only, before …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsState Agencies Bulletin No. 2243.1
… checks, salary exchange checks, direct deposit returns, and retirement refunds, in addition to the status of direct deposit returns and direct deposit reversals. Effective Dates: This bulletin … Report, posted on the PayServ bulletin board, on Tuesday and Thursday each week. The report displays three months of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22431-new-payroll-check-notification-reportState Agencies Bulletin No. 2243
… checks, salary exchange checks, direct deposit returns, and retirement refunds, in addition to the status of direct deposit returns and direct deposit reversals. Effective Dates: This bulletin … checks, salary exchange checks, direct deposit returns, and retirement refunds. The report includes the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2243-new-payroll-check-notification-reportTrain On-Time Performance
… the Metropolitan Transportation Authority’s New York City Transit trains run on time, and whether actions are … The Metropolitan Transportation Authority’s (MTA) New York City Transit (Transit) provides rapid transit services in New York City, 24 hours a day, 7 days a week. The MTA’s website lists …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… same individuals who own Omni. FTH provides occupational therapy, speech therapy, audiology, and hearing aid services. The New York …
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualSelected Aspects of Parking Violations Operations to Collect Fines and Fees (Follow-Up)
… Objective To determine the extent of implementation of the 11 recommendations included in our initial audit report, … to Collect Fines and Fees (Report 2017-N-8 ). About the Program The New York City Department of Finance (DOF) … To determine the extent of implementation of the 11 recommendations …
https://www.osc.ny.gov/state-agencies/audits/2022/01/06/selected-aspects-parking-violations-operations-collect-fines-and-fees-followSelected Management and Operations Practices
… vehicle initiatives and programs placed the Charge NY and Charge NY 2.0 charging stations in locations where the intent of … be achieved. We also determined whether NYPA’s EVolve NY program met its initial project goals by the end of 2019. … vehicle initiatives and programs placed the Charge NY and Charge NY 20 charging stations in locations where the …
https://www.osc.ny.gov/state-agencies/audits/2022/02/04/selected-management-and-operations-practicesManagement of Capital Projects
… Most of the remainder originate or terminate at the Atlantic Terminal (formerly Flatbush Avenue) in Brooklyn, …
https://www.osc.ny.gov/state-agencies/audits/2020/12/14/management-capital-projectsEnforcement of Commission Orders and Other Agreements (Follow-Up)
… not met, including applying monetary penalties and other sanctions. Our initial audit covered the period from January … non-compliance and the Commission imposes fines and/or sanctions. Additionally, the audit found that utilities …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-followOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities
… Key Findings The Department completed 94% of RAM facility and radiation equipment facility inspections on time; however, it completed 44% of … as for staff time and travel. Additionally: Of the 259 RAM facility inspections that needed the buffer to be considered …
https://www.osc.ny.gov/state-agencies/audits/2021/09/23/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Follow-Up)
… inspected on time, 86 (33%) showed the facilities were, at the time of inspection, not in compliance with established … inspected on time, 249 (9%) showed the facilities were, at the time of inspection, not in compliance with established …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andControls and Management of the Unemployment Insurance System (Follow-Up)
… of the six recommendations included in our initial audit report, Controls and Management of the Unemployment Insurance System (Report 2021-S-3 ). About the Program One of the Department of … of the six recommendations included in our initial audit report Controls and Management of the Unemployment Insurance …
https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-follow