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Opinion 95-30
… and gifts) GENERAL MUNICIPAL LAW, §11; EDUCATION LAW, §§226, 255; ESTATES, POWERS AND TRUSTS LAW, §§11-2.2 and … library, Education Law, §1723-a (see e.g., 1988 Opns St Comp No. 88-76, p 145). As to private source moneys, we … by the Board of Regents, as prescribed in Education Law, §226 (1979 Opns St Comp No. 79-450, p 82; see Martin v Board …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 94 - 23
Whether joint action by the town boards of both towns is necessary to extend the fire district
https://www.osc.ny.gov/legal-opinions/opinion-94-23Controls and Accountability of Court, Trust and Bail Funds
… Purpose To determine if New York City Department of Finance accurately accounts for Court, Trust and Bail … 1, 2011 through March 7, 2013. Background Section 2601 of the New York State Civil Practice Law and Rules requires … New York City courts be forwarded to the City's Department of Finance (Finance). These moneys include bail postings made …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsTown of Baldwin – Claims Auditing (2023M-113)
… report – pdf] Audit Objective Determine whether the Town of Baldwin (Town) Board (Board) properly audited and approved … approved claims before payment. We reviewed 71 claims (out of 353 claims) totaling approximately $55,100 and determined … claims totaling approximately $35,000 (64 percent of the dollar amount reviewed) did not contain evidence that …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113X.7 Overview – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES A Customer is an entity providing or owing monies to the State or one of its Business Units. Business Units use Customers in the … A Customer is an entity providing or owing monies to the State or one of its Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewWyandanch Union Free School District - Budget Review (B22-7-1)
… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found … provide an independent evaluation of the proposed budget for 202223 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1IX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
… This section provides information to all state departments and agencies on the federal … Act of 1996 provides that any non-tax debt or claim owed to an agency of the federal government that remains unpaid for a period of 180 days shall be referred to the U.S. Department of Treasury for appropriate action. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scopeInspecting Highway Bridges and Repairing Defects
… any defects found during inspections. If a serious ("red flag") structural defect is identified during an … 610 flags were issued on NYSTA-owned bridges, including 22 red flags. Key Findings NYSTA repairs defects identified … with flagged conditions and DOT was not always notified of red flags within one week, as required. The initial …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsEdwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
… students we identified who were likely Medicaid-eligible and received speech, occupational or physical therapy … analysis. Establish written Medicaid claim procedures and ensure all Medicaid claim documentation requirements are … met. District officials agreed with our recommendations and indicated they have initiated or planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92XIII.7 Office of the State Comptroller Travel Manual – XIII. Employee Expense Reimbursement
… 5 or later, on your computer. You can download a free copy of Adobe Reader® from the Adobe website. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii7-office-state-comptroller-travel-manualXI-A.2 Purchase Requisitions – XI-A. Purchasing
… source the purchase requisition to a purchase order (PO), and then select the VAR as the vendor on the PO, 2) create a PO without a requisition and select the VAR as the vendor, or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesWhitesville Central School District – Information Technology (2021M-22)
… six unnecessary user accounts. Establish written policies or procedures to monitor shared accounts or for adding, modifying or disabling user permissions to the network and information …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Wyandanch Union Free School District – Budget Review (B21-7-1)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2021-22 … by Chapter 56 of the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Collection of Lease and Permit Revenues
… revenues were unsuccessful, the Department generally did not refer permits to the Office of the Attorney General. …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesState Comptroller DiNapoli Statement on Passage of Legislation Increasing Oversight of Industrial Development Agencies (A.07915/S.05867)
… IDA's in New York's communities seek to generate economic activity and help private businesses … in our state demanded that we come up with better methods to evaluate IDAs and the projects that are receiving tax … IDA project applications and requiring project agreements to include the recapture of benefits if job creation goals …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-dinapoli-statement-passage-legislation-increasing-oversight-industrial-developmentMedicaid Program – Medicare Part D Clawback Payments
… Objective To determine whether the Department of Health (Department) overpaid the Medicare Part D prescription drug phased-down state contributions. The audit covered the period January 1, … To determine whether the Department of Health Department overpaid the Medicare Part D …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsCUNY Bulletin No. CU-665
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for IBEW … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … The purpose of this bulletin is to notify agencies of an automatic dues increase for IBEW …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-665-international-brotherhood-electrical-workers-ibew-local-3Fare Collection
… issued to TSPs. Key Findings We found that LIRR employees did not always follow the required fare collection … between December 2018 and May 2019, we noted that TSPs did not collect non-commutation fares 26 percent of the time … due to uncollected or incorrect fares. Further, the LIRR did not always follow Invoice collection procedures, leading …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionWyandanch Union Free School District – Budget Review (B20-7-7)
… the adopted 2020-21 budget. Background The Wyandanch Union Free School District, located in Suffolk County, adopted a … $2.7 million and the District may not have sufficient resources to meet its financial obligations unless the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… payment to ensure it is accurate, for valid purposes and in compliance with required statutes and policies. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019m