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Opinion 2007-6

… POLICE PROTECTION -- Police Chief (entitlement to one-time payment made to next ranking subordinate officer) GENERAL … chief in a village police department receives a one-time payment of a specific amount for performing additional duties … of one year, the police chief is entitled to a one-time payment in the same amount. This is in reply to your inquiry …

https://www.osc.ny.gov/legal-opinions/opinion-2007-6

Hate Crime Reporting

… Justice Services (Division) adequately monitors hate crime reporting and takes steps to ensure complete and accurate reporting. The audit covered the period January 1, 2010 … crime data that it receives. The Division only reports a single bias even when an agency reports multiple biases …

https://www.osc.ny.gov/state-agencies/audits/2014/09/25/hate-crime-reporting

Jefferson Fire District – Internal Controls Over Financial Operations (2013M-101)

… for the 2012 fiscal year. Key Findings The District does not have adequate financial policies and procedures. … are in place for financial recording and reporting. We found that the Treasurer did not submit monthly financial … report as of fiscal year 2011 with the OSC. The Board does authorize each claim for payment and indicates its …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013m

True North Rochester Preparatory Charter School – Contract Management (2014M-073)

… 30, 2013 were approximately $8.86 million. Key Findings We identified significant concerns with the lack of detail … Without clear and concise contract language, the School does not have a firm agreement detailing what services are … and an additional $300,000 for expenses. This contract does not clearly define each party’s responsibilities for …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014m

Menands Union Free School District – Information Technology (2021M-78)

… [ read complete report - pdf ] Audit Objective Determine if the Menands Union Free School District (District) Board of … District officials also did not: Monitor internet usage; we found questionable internet use on three of six users’ … indicated they are taking corrective action. … Determine if the Menands Union Free School District District Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78

The 80/20 Housing Program

… To determine whether housing developers participating in the Housing Finance Agency’s 80/20 Program complied with … developments. The audit scope included the 68 developments in the 80/20 Program, that were occupied and had allocated 20 … real estate tax abatements, as incentives to developers. In New York City, participating Program developers receive …

https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-program

Security and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)

… procedures for backup of key Division systems. Also, ITS does not have an active regional backup site, and Division …

https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-follow

Medicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates

… for performing detailed reviews of rejected encounter claim data. As a result, DOH did not include these claims in its rebate process. The most common encounter claim rejection reason identified was that the encounter … enrollment with the MCO that submitted the encounter claim (often due to the untimeliness of recipient enrollment …

https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebates

Pleasantville Union Free School District – Financial Condition (2015M-311)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Pleasantville Union Free School District is located in the Village of Pleasantville in Westchester County. The District, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311

Royalton-Hartland Central School District – Financial Condition (2015M-275)

… taxpayers. Develop a written policy indicating how much money will be reserved, how each reserve will be funded …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275

North Collins Central School District – Financial Management (2016M-189)

… The North Collins Central School District is located in the Towns of North Collins, Collins, Concord, Brant, Eden and Evans in Erie County. The District, which operates two schools with … or ensure that fund balance and reserves were managed in accordance with statutes. The District used a contingency …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189

Town of Coeymans – Financial Condition (2015M-184)

… estimating revenues and expenditures and determining how much fund balance it could appropriate to finance the ensuing …

https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184

CUNY Bulletin No. CU-196

… of the 4/3/03 Factor change) for the entire period from 9/30/02 until present, or removal from payroll will be processed. Subsequent rows will be … and miscellaneous earnings bases on the employees' Comp Rate. The agencies will have to enter a transaction …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-196-additional-compensation-fund-acf-increase-and-longevity

Selected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011

… if BlueCross BlueShield’s (Empire’s) payments to St. Francis Hospital of Poughkeepsie (St. Francis) for special … agreement between Empire and St. Francis. Background The New York State Health Insurance Program (NYSHIP) provides health …

https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-francis-hospital-poughkeepsie-january-1-2011

South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)

… Purpose of Audit The purpose of our audit was to determine whether Company controls are … governing the use of credit cards. Company officials do not ensure that invoices for all credit card purchases are …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financial

Management of General School Funds (Follow-Up)

… its General School Fund (GSF) bank account. In addition, we concluded that the school principal had not established … have made limited progress in correcting the problems we identified in the initial report. Of the eight prior audit …

https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-follow

City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)

… of at least 32 inches and wheelchair accessible lavatories in restrooms. 38 components at the Senior Center, such as … physical accessibility for the 171 components identified in this report. City officials agreed with our findings and …

https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38

Opinion 2002-12

… departments) GENERAL MUNICIPAL LAW §119-o: Pursuant to a municipal cooperation agreement, two villages may combine … sewer and street departments under the supervision of a single superintendent of public works. All officers and … undertaking, or the joint performance or exercise of any function or power which each of the municipal corporations …

https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0