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Opinion 2001-2
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (discretion in crediting points under a service award program) VOLUNTEER FIREFIGHTERS … firefighter with a year of firefighting service; (2) A program sponsor may not require participation in a …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2Opinion 2001-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … (fixed amount for specified services plus hourly rate for revaluation work to be performed by appointive assessor); … Whether the compensation of an appointive town assessor may be …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Safety of Infrastructure (Follow-Up)
… recommendations included in our original report, Safety of Infrastructure (2012-S-29). Background Our initial audit … and Historic Preservation (Parks) was maintaining its infrastructure to preserve park safety by properly inspecting … conditions. However, site visits confirmed that many infrastructure issues existed throughout the park system. As …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/safety-infrastructure-followState Agency Small-Dollar Purchases (Follow-Up)
… in its efforts to increase State agencies’ P-Card use for small-dollar purchases. Aggregate P-Card use increased … have P-Cards during either year, and one used the P-Card for all purchases during both years. Key Recommendations None …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-followProcurement and Contracting Practices (Follow-Up)
… York State Public Officers Law. ITS plays a significant strategic and technology procurement role in State …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/procurement-and-contracting-practices-followManagement of Energy Consumption (Follow-Up)
… recommendations made in our initial report, Management of Energy Consumption ( 2011-S-4 ). Background Our initial … determined OCFS officials were not effectively managing energy consumption and had not achieved the 35 percent energy reduction goals set forth in Executive Order 111. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-followCollege Readiness (Follow-Up)
… metric” to ensure that every student will be equipped with the knowledge, skills, and competencies to graduate high …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followState Agencies Bulletin No. 2355
… appear on the spreadsheet are updated with valid chart of account strings. If the chartfield string is lapsing on … If the ZZZ position pool also contains a lapsing account code, OSC Payroll will contact your agency to make …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2355-sfs-chartfield-strings-payserv-09152025-09302025-lapse-datesTime and Attendance Practices of Selected Employees
… attendance-related records for selected Long Island Rail Road (LIRR) employees reflected their actual time worked. We … attendancerelated records for selected Long Island Rail Road employees reflected their actual time worked …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Department of … $127,963. Transit paid more than the GSA maximum lodging rate for 12 of 15 rooms booked by a total of $3,962. Office …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsMedicaid Program – Improper Payments for Drugs Without a Federal Drug Rebate Agreement
… for drugs from manufacturers that did not enter into a national drug rebate agreement (NDRA). The audit covered the … for drugs from manufacturers that did not enter into a national drug rebate agreement NDRA …
https://www.osc.ny.gov/state-agencies/audits/2024/02/23/medicaid-program-improper-payments-drugs-without-federal-drug-rebate-agreementFire Island Union Free School District – Claims Auditing (2023M-114)
… Fire Island Union Free School District (District) Board of Education (Board) properly audited claims before payment. … adequate guidance on performing its claims audit duties, of the 198 claims totaling $258,969 that we reviewed, 51 … $82,743 could not be properly audited due to one or more of the following: 17 claims totaling $59,992 contained 53 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Information Technology Governance – Information Technology Governance
… to make oversight less daunting by providing a path for understanding and strengthening IT internal controls …
https://www.osc.ny.gov/local-government/publications/it-governance/information-technology-governanceState Agencies Bulletin No. 2162
… in the PEF or CSEA Certification, Licensure, and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or exam fees are affected. Background: Pursuant to Internal … fringe benefits such as the Certification, Licensure, and Exam Fee Reimbursement are considered taxable income. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2162-certification-licensure-and-exam-fee-reimbursement-clefr-2023State Agencies Bulletin No. 2145
… COA conversion implemented in June 2015. http://www.osc.state.ny.us/payroll/coaconversion.htm Questions Questions regarding … Advisory Number 6) can be found at: http://www.osc.state.ny.us/agencies/operational_advisories/opadvisory_6.htm …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2145-sfs-chartfield-strings-payserv-09152023-09302023-lapse-datesLocal Government Interactive Data
… This interactive data visualization allows the public to view and analyze a tenyear window of New York State local …
https://www.osc.ny.gov/local-government/interactive-dataMitchell-Lama Vacancies (Follow-Up)
… Objective To assess the extent of implementation of the six recommendations included in our initial audit report, Mitchell-Lama Vacancies (Report 2020-N-2 ). About the Program The Mitchell-Lama Housing Program was created in … To assess the extent of implementation of the six recommendations …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/mitchell-lama-vacancies-followX.5.A Assigned Single Payment Vendor IDs – X. Guide to Vendor/Customer Management
… example, former employees returning to testify in a court case . Chapter XIII, Section 11 - Submitting Travel and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5a-assigned-single-payment-vendor-idsIX.7.K Record Retention – IX. Federal Grants
… matters. Documentation of final acceptance by grantor and closure. Any other information that may be deemed relevant in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionVI.1.B Budget Overview – VI. Budgets
… search criteria are as follows: Business Unit (required) Ledger Group (required) Chartfield Values (optional – used to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1b-budget-overview