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Opinion 92-45
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition for … Law, §209-b[1][a]). The squad may render services in cases of accidents, calamities or other emergencies in connection with which the services of firefighters may be …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Facility Structure, Safety, and Health Code Waivers
… Purpose To determine if the Department of Health’s (Department) waiver practices are effectively addressing … to November 12, 2014. Background Health care facilities in New York State are required to operate in compliance with …
https://www.osc.ny.gov/state-agencies/audits/2015/06/18/facility-structure-safety-and-health-code-waiversOpinion 90-51
… for the establishment of an enhanced emergency telephone system may be expended only for "system costs", i.e., costs … services necessary to establish and provide an enhanced 911 emergency telephone system. Other expenses related to the … any county except a county wholly contained within a city, and the City of New York (see County Law, §301[1]): to …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 91-3
… or statutory amendments that bear on the issues discussed in the opinion. SUPERINTENDENT OF HIGHWAYS -- Powers and … vehicles. Town Law, §§64(1) and (3), respectively, vest in the town board "the general management and control of the … such equipment "shall be used by the town superintendent in such manner and in such places in such towns [sic] as he …
https://www.osc.ny.gov/legal-opinions/opinion-91-3York College – Time and Attendance Practices for Public Safety Staff
… whether York College had adequate controls over the time and attendance of Public Safety employees to provide … consists of 11 senior colleges, six community colleges, and several other specialized and professional schools, and has a total enrollment of about …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/york-college-time-and-attendance-practices-public-safety-staffControls Over CUNY Fully Integrated Resources and Services Tool
… that are assigned to these functions. For example, in the Admissions Office one of the roles would be to allow … The business needs for the ASLs to have the roles in question were unclear. In addition, there were 27 roles … CUNYfirst user groups to measure whether their needs are being met. Other Related Audits/Reports of Interest City …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolWage Subsidy and Transitional Employment Programs
… programs. The TANF block grant program requires New York State to engage individuals in countable work activities. Federal funds are provided to the State to support the Wage Subsidy Program (WSP) and Transitional Employment (TE) program. For State fiscal years 2011 through 2014, federal funding …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/wage-subsidy-and-transitional-employment-programsOpinion 95-1
… or statutory amendments that bear on the issues discussed in the opinion. COMMUNITY DEVELOPMENT AGENCIES -- Officers … city is responsible for paying the cost of these benefits in the event the agency has insufficient funds to cover the … loans, grants, subsidies, contributions and any other form of financial assistance to" the agency, for purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Liberty Central School District – Information Technology (2022M-73)
… data from unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, officials did not: Disable unnecessary network … services. Ensure the IT contingency plan was kept up to date. As a result, in the event of a cyberattack or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Selected Payments for Special Items Made to St. Peter's Hospital from January 1, 2011 through March 31, 2011
… (Empire's) payments to St. Peter's Hospital (St. Peter's) for special items were made according to the provisions of … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-peters-hospital-january-1-2011-through-march-31Selected Payments for Special Items Made to Mount Sinai Hospital from January 1, 2011 through March 31, 2011
… (Empire's) payments to Mount Sinai Hospital (Mount Sinai) for special items were made according to the provisions of … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mount-sinai-hospital-january-1-2011-through-march-31State Agencies Bulletin No. 2090
… Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … The purpose of this bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2090-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2023XII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
… agencies with guidance on obtaining historical data for payments made in the Statewide Financial System (SFS). … Transaction Preparation: Agencies may need historical data for payments made in the SFS for various purposes, including internal audits and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptrollerXII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… the following responsibilities to ensure Bureau auditors can successfully contact Voucher Authorizers: Online agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… subject to defined levels of materiality, are included in the State’s government-wide financial statements as required … environment and are also subject to depreciation and/or the modified approach as a method to reflect asset condition. … recording capital assets in the Statement of Net Position is to record the value of these assets, as reduced by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingSelected Payments for Special Items Made to Albany Medical Center from January 1, 2011 through March 31, 2011
… (Empire’s) payments to Albany Medical Center (AMC) for special items were made according to the provisions of … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-albany-medical-center-january-1-2011-through-march-31XIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… If the employee has a Due to State amount in their wallet but travels infrequently, he or she must follow the … in the area of the Travel and Expense module called My Wallet. The employee will be responsible for reconciling that … in an area of the Travel and Expense module called My Wallet. Travelers and their proxies are responsible for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationXV.16.A Overview – XV. End of Year
… State's accounting and financial reporting system provides for the collection, summarization and reporting of unique … States accounting and financial reporting system provides for the collection summarization and reporting of unique …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewUpdate on New York’s Unemployment Insurance Trust Fund: Challenges Continue
… due from New York for the remainder of federal fiscal year (FFY) 2021 (which ran through September 30, 2021) … Individuals, Claims and Benefits Paid Over the last year, improved employment in New York State has resulted in … over 77 percent of jobs lost. 4 After reaching a high of 16.5 percent in May 2020, the State unemployment rate has …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueSouth Seneca Central School District – Online Banking (2021M-164)
… to approve electronic transfers District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164