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Opinion 92-45
… accidents, calamities or other emergencies in connection with which the services of firefighters may be required ( id …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Opinion 91-58
… approval and whether a proposed facility is consistent with the local waterfront revitalization program. You ask … approval and a favorable determination as to consistency with the local waterfront revitalization program for a … approval and a favorable determination as to consistency with the local waterfront revitalization program for a …
https://www.osc.ny.gov/legal-opinions/opinion-91-58Standardized Forms – Travel and Conference Expense Management
… audit and payment of their reimbursement claim. These forms can be designed in either a manual or electronic … format may facilitate a timelier filing of these forms. A travel reimbursement form should request information … of the information presented on the form. Sample travel forms can be viewed at the Office of the New York State …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsOversight and Collection of Snowmobile Registration Fees
… 2008 to February 13, 2013. Background Snowmobiles operated in the State must generally be registered annually with the … for the more than 10,000 miles of public snowmobile trails in New York State. Members of approved snowmobile clubs pay a … to the Trail Fund and is disbursed by Parks through grants-in-aid for trail services. The Department collected about …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/oversight-and-collection-snowmobile-registration-feesState Comptroller DiNapoli Releases School Audits
… District and the Kiryas Joel Union Free School District . "In an era of limited resources and increased accountability, … budgeting practices produced operating surpluses in all four fiscal years reviewed. When unneeded appropriated … nearly 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsContract Advisory No. 31
… number SFS users will create a contract transaction in the SFS using the contract identification number based on … authorized agreement SFS users will create a transaction in the SFS using an “OC” prefix to identify the transaction … The Expire Date should be the last day of the fiscal year in which the purchase will be made unless the purchase …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/31-purchases-ogs-centralized-contractsState Agencies Bulletin No. 2048.1
… with one or more uncashed payroll checks originally issued in calendar year 2021 are affected. Background Abandoned … initial outreach letter was mailed to all employees with a 2021 uncashed payroll check greater than $19.99. A second … the Control-D report NPAY539 for agency use. OSC Actions In accordance with Abandoned Property Law §1422, an initial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20481-outreach-and-escheatment-2021-uncashed-payroll-checksVII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… Therefore, agencies must have proper control activities in place to mitigate the risk. Checks and documents must be … paperclip to group a check and printout together, or in the case of multiple checks, to fold the printout around … Multiple refund of appropriation deposits can be sent in a single envelope to DTF Treasury, but do not separate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirementsState Agencies Bulletin No. 1970
… regarding the outreach and escheatment of uncashed payroll checks for calendar year 2020. Affected Employees Employees with one or more uncashed payroll checks originally issued in calendar year 2020 are … mailbox. For more information regarding the escheatment schedule, see the Operational Advisory 9 – Current Year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1970-outreach-and-escheatment-2020-uncashed-payroll-checksState Comptroller DiNapoli Releases Municipal Audits
… prior to audit and approval. The board also did not adopt a code of ethics, as required by law. A commissioner had a prohibited interest in the contracts … to officials. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Bond Calendar for Second Quarter
… York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for New York … York City are not planning any bond issues at this point in time. The planned sales of $2.45 billion include $1.55 … million is for refunding purposes. The anticipated sales in the second quarter compare to past planned sales of $6.92 …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-releases-bond-calendar-second-quarterPersonal Income Tax Refunds
… (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and … State personal income tax returns. All returns that result in refunds are subject to audit by the State Comptroller … refunds totaling over $93.3 million, as summarized in the following table: Reason for Stopping Refund Number of …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsSelected Aspects of Discretionary Spending
… The State University Construction Fund (Fund) was created in 1962 to expedite the completion of the $700 million master … (from 53,000 to 106,000). The Fund was established as a public benefit corporation whose sole mission was to act as … of $4.6 million of Fund spending, which was discretionary in nature. Each public authority should have formal policies …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingAccess Controls Over Student Information Systems (2014-MR-1)
… Systems (SIS), to store and manage student data in a centralized database. SIS commonly contain extensive … members and external information technology support staff. In addition, many school districts provide parents and … access to the information. Key Findings Individual users in all six districts were assigned more access rights than …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1DiNapoli: State Tax Receipts Exceed Latest Projections by $7.7 Billion
… projections through Dec. 31. However, PIT receipts were $6.9 billion lower than the same period in SFY 2021-22. This reflects two fewer collection days from the … Fund ended December with a balance of $49.4 billion, $9.7 billion higher than projected and just under $18.8 …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-tax-receipts-exceed-latest-projections-7-point-7-billionTier 2, 3, 5 and 6 Death Benefits – Police and Fire Plan
… benefits. If you chose death benefit one and you die while in active service, your beneficiary will be paid the greater … be covered by death benefit two, the greater benefit in almost all cases. Death benefit two is equal to your … by Section 130 of the Civil Service Law. If you are in service at age 61, your death benefit will be reduced by 3 …
https://www.osc.ny.gov/retirement/publications/1512/tier-2-3-5-and-6-death-benefitsAnthem Blue Cross – Coordination of Benefits With Medicare
… and their dependents have other insurance coverage in addition to the Empire Plan such as Medicare, the federal … Medicare-related information. Additionally, weaknesses in Anthem’s and Civil Service’s reconciliation of member … for recovery. Key Recommendations Review the $5,259,416 in claims identified in this report as improperly paid and …
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareXI.12.A Toll-Free Services – XI. Procurement and Contract Management
… method used, it is important for agencies to be diligent in ensuring charges from toll-free vendors do not contain … and utility needs and provides toll-free services in the most cost-effective manner. If the CTS contract meets … the agency should procure toll-free telephone numbers in accordance with the State’s Procurement Guidelines. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesHuman Resource Practices
… Objective To determine if State University of New York (SUNY) Upstate Medical University has developed … across four colleges, a research enterprise, and a network of patient care facilities. HR develops local human … Administration continued to pay a former President her presidential salary of $608,000 while she was on leave in the …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesOversight of Campus Foundations
… certain the campus foundations conduct their activities in accordance with applicable laws, rules, and regulations. … non-State funds [from sources such as student activity fees and student club fees] for activities for students, … including provisions for competitive bidding. During the course of the audit, we identified contracts that were not …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundations