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Special 20-Year Plan for Investigators in the Office of a District Attorney (Sections 89-d and 89-d(m))
… System This publication provides a general summary of retirement benefits, rights and responsibilities, and is … for Tier 1 and Tier 2 investigators assigned to the office of a district attorney …
https://www.osc.ny.gov/retirement/publications/special-20-year-plan-investigators-office-district-attorney-sections-89-d-and-89-dmFinancial Management Practices
… Purpose To determine if the Hudson River-Black River Regulating District’s (District) financial … District regulates the flow of the Hudson River and the Black River to reduce flooding caused by excess run-off and …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesOpinion 99-10
… energy services, including but not limited to electricity, heating, ventilation, cooling, steam or hot water, in which a person agrees to install, maintain or manage energy systems or equipment to improve the energy efficiency of, or … v U.S. , 259 F2d 371; "Government Fixed Asset Inventory Systems: Establishing, Maintaining and Accounting", Glick, …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 94-21
… has implied authority pursuant to section 110 to provide, by resolution or local law, for a purchase order system … so that applicable appropriations may be encumbered by the chief fiscal officer prior to the actual purchase … order system. Typically, a purchase order is signed by the head of the town department from which the purchase …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Opinion 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
… services to children with disabilities between the ages of three and five years. Elmcrest is reimbursed for these … $18,264 in personal service costs, which consisted of bonuses and employee fringe benefits; $16,578 in … in other than personal service costs, which consisted of undocumented vehicle costs, ineligible consulting services …
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
… in Orchard Park, New York, is an SED-approved provider of preschool special education services. Ganrormic serves … SED. The State then reimburses the counties 59.5 percent of the special education tuition that the counties pay. SED … for reimbursement. We also questioned the appropriateness of $14,431 in costs for professional services that were not …
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)
… status of the recommendation made in our audit report, United HealthCare: Empire Plan Drug Rebate Revenue … Department of Civil Service (Department) contracted with United HealthCare (United) to administer the Empire Plan’s … of Interest New York State Health Insurance Program: United HealthCare - Empire Plan Drug Rebate Revenue ( …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followState Agencies Bulletin No. 1126
… Purpose To explain the extension of Military and Training Leave Benefits and Stipends and … Management/Confidential Effective Date(s) The extension of benefits is effective 1/1/12 for all eligible employees Background A memorandum of Understanding (MOU) between each of the parties listed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1126-extension-military-and-training-leave-benefits-and-stipendsJowonio School – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Syracuse, New York. Jowonio provides preschool special … ended June 30, 2014, Jowonio reported over $7.6 million in reimbursable costs on its CFRs for four rate-based … fiscal years ended June 30, 2014, we identified $118,110 in costs that were not in compliance with the RCM. These …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualAccountability for Traffic Ticket Surcharges
… collected, accounted for, and reported all traffic ticket surcharge revenue received through its Traffic … for processing and collecting fines and traffic ticket surcharges. Unlike fines, surcharges are … TVBs, including about $147 million generated from traffic ticket surcharges. Key Findings With the exception of about …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesFuel Purchases
… Authority (Authority) is purchasing the correct type of fuel, paying the proper amount for the fuel … While we found the Authority purchased the correct type of fuel for buses, it spent approximately $11,000 more … Authority Authority is purchasing the correct type of fuel paying the proper a …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesFunctional MDS – Compliance With the Reimbursable Cost Manual
… Programs) for about 190 disabled children between the ages of three and five who live in Queens, Brooklyn, Manhattan, … MDS’s Programs are funded by the New York City Department of Education (DoE), which refers students to MDS. The DoE … ceased providing SED-funded special education programs as of September 2014. Key Findings For the fiscal year ended …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualOpinion 2002-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic property) HISTORIC … Whether a town may accept a gift of a privatelyowned family cemetery established during the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Opinion 2002-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and publicize resources available in the downtown area of the town or village, including a day labor hiring site, … villagetown may enter into a contract for the payment of monies to a notforprofit corporation for the performance …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 2000-8
… in Contract (county health commissioner as partner with a member of a not-for-profit corporation providing home … -- Medical Services (county health commissioner as partner with a member of a not-for-profit corporation providing home … health commissioner who has a real estate partnership with a member of a not-for-profit corporation that provides …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8State Agencies Bulletin No. 654-A
… (5) digit sub-sort number appearing on the outside address area of the Direct Deposit Advice statement. Background OSC … (5) digit sub-sort number appearing on the outside address area of the Direct Deposit statement. Note: There is no change to the advice statement. The outside address area will now include a five digit sub-sort number. Affected …
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)
… Purpose To determine the extent of implementation of the eight recommendations included in our initial audit report, Management of General School Funds (2009-N-2). Background Our initial … To determine the extent of implementation of the eight recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followVillage of Airmont – Claims Auditing (2024M-1)
… – pdf] Audit Objective Determine whether the Village of Airmont (Village) Board of Trustees (Board) audited claims to ensure they were … documentation to ensure they were appropriate. One member of the Village Board would not respond to our emails. We … Determine whether the Village of Airmont Village Board of Trustees Board audited claims to …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Dual Employment
… Purpose To determine whether Department of Corrections and Community Supervision (DOCCS) … DOCCS is responsible for the confinement and habilitation of approximately 56,000 offenders at 60 facilities across the State. As of September 1, 2012, DOCCS had 29,796 employees. To ensure …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2