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State Agencies Bulletin No. 2380
… who participated in the Certification, Licensure, and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or exam fees are affected. PEF employees who participated in the Certification, Licensure, and Exam Fee Reimbursement Program, or who used Empire Star …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2380-certification-licensure-and-exam-fee-reimbursement-clefr-2025Accounts Receivable Collections
… Purpose To determine whether the Office of the Attorney General effectively collects delinquent accounts receivable … October 20, 2011. Background The Office of the Attorney General (OAG) includes the Civil Recoveries Bureau (Bureau). … To determine whether the Office of the Attorney General effectively collects delinquent accounts receivable …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsOpinion 91-19
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting equipment) FIRE COMPANY -- Powers and Duties (authority of fire district … Whether the fire district may give to the fire company the cash …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Infrastructure Inspection and Maintenance
… October 2014. Background The Corporation, a subsidiary of the New York State Thruway Authority (Thruway Authority), … inspections (Inspections) – both above and below water – of structural safety and integrity on a 2-year cycle. Of the 2,065 structures the Corporation is required to …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceOpinion 90-52
… minutes must be taken at all open meetings of a public body, which would include town board meetings, and that these … Thereafter, the town clerk must publish a notice to the effect that the examination has been performed, that the … Although section 116(13), unlike section 64(11-b), does not expressly provide that the determination to publish …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Selected Financial Management and Administrative Practices
… expenses have been paid, the Public Administrator is responsible for distributing any residual value to estate …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesLaSalle School – Compliance With the Reimbursable Cost Manual
… in ineligible costs for staff conferences. LaSalle's Board of Trustees failed to report less-than-arm's-length business … with RCM requirements pertaining to the documentation of cost allocation methodologies and preparation and maintenance of employee time and attendance sheets. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualCase Management (Follow-Up)
… recommendations included in our initial audit report, Case Management (Report 2021-N-9 ). About the Program The New … with community-based organizations (providers) to provide case management services, which help older persons with … more than 31,000 seniors received over 515,000 hours of case management services in City fiscal year ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/case-management-followOpinion 2007-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … ambulance services agreement) REAL PROPERTY -- Sale (use of proceeds to establish fund for annual payments under … Whether a village may hold the proceeds of unneeded village real property sales to finance …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Research Vendor Information
… access to information resources that a State contracting entity may find helpful when completing a vendor … access to information resources that a State contracting entity may find helpful when completing a vendor …
https://www.osc.ny.gov/state-vendors/vendrep/research-vendor-informationOpinion 88-59
… AND EMPLOYEES -- Compensation (authority to pay village justice the salary of acting village justice); (retroactive payment); (salary increase for village justice) VILLAGE JUSTICE -- Acting Justice (appointment … Whether the village justice may be paid the salary budgeted for the acting …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Oversight and Monitoring of the Universal Pre-Kindergarten Program
… (UPK) programs’ compliance with applicable health, safety, and financial reporting requirements. Our audit scope covered … Commissioner of Education (Regulations) require buildings and classrooms used for UPK to be safe and to comply with applicable fire safety, health, and …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programAmusement Park and Fair Ride Safety
… amusement parks, fairs, and other venues operating outside New York City. Structures subject to Unit inspection include any … at a minimum, once a year and may be inspected multiple times each year (i.e., each time a ride is erected). During …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/amusement-park-and-fair-ride-safetyOpinion 92-22
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts … of owners of property located outside municipality in assessment review proceedings) PUBLIC OFFICERS AND … for purposes of article 18 is defined to mean any claim, account or demand against or agreement with a …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Performance Based Bus Safety Program
… conduct a safety inspection of each bus every six months. In October 2013, the Department began to implement the … on poorer performing carriers by conducting two full in-depth inspections on each bus, as well as additional …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/performance-based-bus-safety-programCompliance With Payment Card Industry Standards
… breaches and theft of payment card data. Entities that do not comply with PCI DSS may be subject to fines and …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/compliance-payment-card-industry-standardsUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… and includes prescription drug coverage. The Department of Civil Service (Department) contracts with United … to administer the prescription drug benefit portion of the Plan. Based on the primary contract, the Department … Davis, a licensed pharmacist. Pursuant to allegations of improper billing practices, there have been several …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyTrain On-Time Performance (Follow-up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial report, … actual On-Time Performance (OTP) was well below the goal of 91.9 percent. For 2013, weekday OTP averaged 80.5 percent … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/train-time-performance-followOpinion 2000-18
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (establishment of service award program by joint fire district); (authority for service award program established by joint fire district to provide prior service credit for activities …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Outstanding Violations (Follow-Up)
… Purpose To determine the extent of implementation of the four … managers did not have effective systems in place to ensure hazardous violations were resolved quickly. As a … as long as six months before the Department followed up to determine if the problems had been corrected. We concluded …
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-follow