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Opinion 89-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The …
https://www.osc.ny.gov/legal-opinions/opinion-89-56State Comptroller DiNapoli Releases Audits
… been issued. SUNY Downstate Medical Center: Examination of Sunset LG Realty, LLC (2018-BSE03-02) Auditors found SUNY … violated New York State Public Officers Law. In settlement of the violation, the Downstate employee paid the commission … resigned from his position on Dec. 11, 2017. Department of Health (DOH): Medicaid Program: Errors in Identification …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-auditsMontgomery County – Financial Condition (2013M-234)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period January 1, 2010, to May 31, 2013. Background Montgomery County covers 400 square miles and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234Contract Advisory No. 7
… revenue, construction, grants, etc. in the SFS is composed of the agency’s Business Unit (5 alphanumeric characters), … These three values are separated and identified by use of a hyphen (-) between the values. The Contract ID must … %,#,@,*,>, etc.) should not be used in any other part of the Contract ID. When creating the Contract Number …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/7-special-characters-should-not-be-used-contract-and-stand-alone-purchase-orderComptroller DiNapoli Releases Municipal Audits
… (EMS) Billing (2019M-112) The EMS Department did not bill for 614 incidents resulting in $417,600 of unbilled medical … (2019M-111) Town officials purchased a fire truck for more than $300,000 without competitive bidding, and did not seek competition for goods that fell below the bid limits or for professional …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… adopt and establish appropriate policies and procedures for the activity fund and did not provide adequate oversight. … to allow district officials to determine if they were made for appropriate student activities. East Quogue Union Free … assurance that non-instructional employees are being paid for time actually worked and earning leave accruals to which …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-auditsOperational Advisory No. 27
… changing the policy regarding the use of Accounting Date in the Statewide Financial System (SFS). This notice confirms … 1, 2016. The definition of Accounting Date, as defined in the Guide to Financial Operations (GFO), Chapter XIV, … Current guidance regarding the Obligation Date field in SFS is not changing. Agencies should continue to ensure …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationComptroller DiNapoli Releases School Audits
… did not ensure that fund balances were reasonable. For the five-year period ending June 30, 2013, district … monitor financial operations. The school also paid for board member expenditures that were not authorized by the … and controls over the payroll process, there is room for improvement due to the lack of uniformity in procedures. …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… receipt and disbursement of the Foreign Fire Insurance tax for the period January 1, 2012 through December 10, 2013. … The purpose of the Association is to accumulate a fund for the relief of indigent and disabled firemen or their … Department and the Association, there should be no reason for cash transfers to occur between these two organizations. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsState Agencies Bulletin No. 1314
… Purpose To describe the various retirement systems actions and agency responsibility regarding Tier 6 contribution rates. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1314-tier-6-retirement-contribution-rate-changesOversight of Homeless Shelters (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit … of Homeless Shelters (Report 2015-S-23 ). Background The Office administers many important programs that assist …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-homeless-shelters-followState Agencies Bulletin No. 1190
… as EMPLID Affected Employees Users of the New York State Payroll System Effective Date(s) The changes described in … regarding this bulletin should be directed to the Payroll Systems mailbox ( [email protected] …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1190-changes-payserv-preparation-ssn-decoupling-conversionContract Advisory No. 21
… in SFS and funds reserved (pre-encumbered) to be available for use via Purchase Order (PO). A list of contracts that … 21 . Any contracts which have not been made available for use should be acted on immediately. Detailed instructions for updating a converted contract are available on the SFS …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015Windows Domain Administration and Management
… Objective To determine whether the Office of Information Technology Services has security controls in … Directory environment. Due to the confidential nature of our audit findings, we communicated the details of these … Implement the six recommendations included in our confidential draft report. … To determine whether ITS …
https://www.osc.ny.gov/state-agencies/audits/2023/05/31/windows-domain-administration-and-managementBackground Checks at Municipal Youth Programs (2012-MS-5)
… whether municipalities helped create a safe environment for community youth participating in municipally sponsored youth programs for the period January 1, 2010, to May 18, 2012. Background … checks are currently required by State law or regulation for individuals who have contact with children in camps, …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5RFQual #22-03 – Independent Medical Examiner Services (Individual Physicians)
… via email (preferred) to [email protected] or via hard copy mail to: Director of Finance Questions for Medical Examiners …
https://www.osc.ny.gov/procurement/rfqual-22-03Government-Wide Financial Data – 2023 Financial Condition Report
… and liabilities and deferred inflows of resources in three categories: Net investment in capital assets Restricted net position Unrestricted net position (deficits) The 2023 year over year increase in net position is most notably related to increased tax …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataState Agencies Bulletin No. 2124
… of the Legislature, including the Legislative staff and for payments of services performed by mentally ill or … are employed in State-operated special employment, work-for-pay or sheltered workshop programs. Note: Pursuant to … the end of June. However, although funds will be released for these agencies, direct deposit advices will not be mailed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2124-paycheck-distribution-april-12-2023-administration-cycle-paychecksTuition Assistance Program – Metropolitan Learning Institute
… Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance program (TAP) awards and … TAP is an entitlement program designed to provide funds for paying tuition costs in New York postsecondary … are registered with the State Education Department (SED). For the three academic years ended June 30, 2012, the school …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteDiNapoli Criticizes Ill-Conceived Presidential Executive Order
… Order is yet another ill-conceived and dangerous attack on environmental protections. Along with the President's … economy, and many of the investments of the New York State Common Retirement Fund. As shareholders, we will continue to …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-order