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Opinion 99-10
… contracts) WORDS AND PHRASES -- "Expected Useful Life" (for purpose of the maximum term of energy performance … Usefulness (as distinguished from "expected useful life") ENERGY LAW, §9-103; LOCAL FINANCE LAW, §11.00(a): The "expected useful life" of energy facilities or equipment subject to an energy …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 94-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Internal Control System Components
… of its internal control system appropriately addresses all five components of internal control. Our audit scope … and, as a result, the current system adequately addresses all five required components of internal control. Due in part … of its internal control system appropriately addresses all five components of internal control …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsOpinion 2004-5
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (annuities for volunteer firefighters) INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies may not be expended to purchase … Whether foreign fire insurance tax monies may be expended to purchase annuities …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Elmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… reported on Elmcrest’s CFR for the fiscal year ended June 30, 2014. Background Elmcrest is a not-for-profit … with the RCM requirements. For the fiscal year ended June 30, 2014, Elmcrest reported approximately $2.2 million in … it operated. Key Findings For the fiscal year ended June 30, 2014, Elmcrest claimed $54,250 in ineligible costs for …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualGanrormic, Inc. – Compliance With the Reimbursable Cost Manual
… Park, New York, is an SED-approved provider of preschool special education services. Ganrormic serves about 35 … 30, 2014, Ganrormic offered one SED rate-based preschool special education program: Preschool Integrated Special Class. The counties that use Ganrormic’s preschool …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/ganrormic-inc-compliance-reimbursable-cost-manualUnited HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… of the recommendation made in our audit report, United HealthCare: Empire Plan Drug Rebate Revenue (2016-S-7). … of Civil Service (Department) contracted with United HealthCare (United) to administer the Empire Plan’s … Interest New York State Health Insurance Program: United HealthCare - Empire Plan Drug Rebate Revenue ( 2016-S-7 ) …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followState Agencies Bulletin No. 1126
… (full and part-time), hourly and per diem employees in CSEA, PEF, DC-37, Council 82, NYSCOPBA, UUP, GSEU, PBA and … is effective 1/1/12 for all eligible employees Background A memorandum of Understanding (MOU) between each of the … had extended the Military Leave Benefits though 12/31/12 in response to the continuing need for New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1126-extension-military-and-training-leave-benefits-and-stipendsState Agencies Bulletin No. 1115
… Thursday, February 16, 2012 Background According to IRS Publication 505 (Tax Withholding and Estimated Tax) and IRS Instructions for Form W-4 (Employees Withholding … exempt from tax withholdings and be in compliance with IRS and NYS Rules and Regulations, the agency must populate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1115-claiming-exempt-federal-state-andor-local-tax-withholding-2012Jowonio School – Compliance With the Reimbursable Cost Manual
… School (Jowonio) on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately documented, and … June 30, 2014, and certain expenses reported on Jowonio’s CFRs for the two fiscal years ended June 30, 2013. Background … reported over $7.6 million in reimbursable costs on its CFRs for four rate-based preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualAccountability for Traffic Ticket Surcharges
… Purpose To determine whether the Department of Motor Vehicles (Department) accurately assessed, … and Traffic Law authorizes cities with a population of 200,000 or more to adjudicate non-criminal traffic … non-negotiable costs – preset based on the type and date of violation – that cannot be waived. However, the Vehicle …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesFuel Purchases
… Other Related Audit/Report of Interest MTA Bus Company and New York City Transit: Selected Aspects of Vehicle Fuel …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesFunctional MDS – Compliance With the Reimbursable Cost Manual
… Our audit included all expenses claimed for the fiscal year ended June 30, 2011. Background Functional MDS (MDS) … are funded by the New York City Department of Education (DoE), which refers students to MDS. The DoE reimburses MDS using rates established by SED that are …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualOpinion 2002-10
… property within the town and provide for the upkeep and repair of such property. You ask whether a town may accept a … the late eighteenth century, to ensure its upkeep and repair. We are informed that the town considers the cemetery … family cemetery and provide for the upkeep and repair of the cemetery, provided that such property falls …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Opinion 2002-16
… Marianne Stecich, Esq., Village Attorney Village/Town of Mount Kisco 1 Although a proposed contract has been …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 2001-6
… INSURANCE TAXES -- Particular Uses (purchase of personal computer, facsimile machine and refrigerator for fire … foreign fire insurance tax monies to purchase a personal computer, facsimile machine and refrigerator for fire … foreign fire insurance tax monies to purchase a personal computer, a facsimile machine and a refrigerator for …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6State Agencies Bulletin No. 654-A
… Purpose To notify agencies of the five (5) digit sub-sort number appearing on the outside address area of the Direct … Background OSC has added a five (5) digit sub-sort number appearing on the outside address area of the Direct … address area will now include a five digit sub-sort number. Affected Employees Employees who receive a Direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/654-addendum-additional-information-direct-deposit-advice-statement-addressManagement of General School Funds (Follow-Up)
… in our initial audit report, Management of General School Funds (2009-N-2). Background Our initial report, issued June … had not established basic accountability for student funds and that DOE’s guidelines had been ignored. The GSF … Kennedy Education Campus – Management of General School Funds (2009-N-11) New York City Department of Education: …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followVillage of Airmont – Claims Auditing (2024M-1)
… complete report – pdf] Audit Objective Determine whether the Village of Airmont (Village) Board of Trustees (Board) … were appropriate, accurate and supported. Key Findings The Board did not audit claims before payment to ensure that … to ensure they were appropriate. One member of the Village Board would not respond to our emails. We …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Dual Employment
… violated time and attendance rules, resulting in improper payments for time not worked. These three cases showed a … in the cases we identified, including recovery of salary payments, adjustment of pension credits, and assisting in any further investigation. …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2