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Cattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)

… have adequate procedures to review invoices for inpatient hospital services provided to County inmates and verify that … Strengthen procedures for reviewing inpatient hospital claims to ensure that they are properly coded and … timely submission of Medicaid-eligible inmate inpatient hospital claims for Medicaid reimbursement by the County’s …

https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123

Cost-Saving Ideas: Legal Requirements

… CostSaving Ideas Legal Requirements …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirements

Legal Topics and Approvals

… Advisory Legal Opinions Local Debt Refunding: Procedures for Seeking … Request these publications from the Division of Legal Services at (518) 474-5586: Application Forms for … Law, §103 (March, 2010): A research paper discussing the legal requirements in connection with competitive bidding for …

https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvals

Essential Policy Elements – Travel and Conference Expense Management

… are certain fundamental elements that should be included in a travel and conference policy. The following list details … a listing of expenses not reimbursable such as charges for in-room movies, alcoholic beverages and other types of … for employee use of personal vehicles while on official business, including a requirement that employees document the …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elements

VII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables

… It is in the State’s best interest to use cost effective payment methods and to avoid the expenses associated with the State’s traditional voucher payment process. State agency managers are required to develop and implement small dollar payment procedures using one of the following preferred …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-types

All My Children Day Care – Compliance With the Reimbursable Cost Manual

… Objective To determine whether the costs submitted by All My Children Day Care (AMC) on its Consolidated Fiscal Reports … To determine whether the costs submitted by All My Children Day Care on its Consolidated Fiscal Reports were …

https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manual

Opinion 95-24

… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …

https://www.osc.ny.gov/legal-opinions/opinion-95-24

Town of Wawarsing – Payroll and Leave Accruals (2013M-202)

… 2011, to August 31, 2012. Background The Town of Wawarsing is located in Ulster County and has a population of … leave accruals. Ensure that written permission or approval is available for all compensatory time payments in excess of …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202

Opinion 88-7

… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … (need to use debt service appropriation where surplus bond proceeds available) TOWN LAW, §112(1); GENERAL MUNICIPAL … LAW, §9; LOCAL FINANCE LAW, §165.00: Where surplus bond proceeds are available to pay debt service for purposes …

https://www.osc.ny.gov/legal-opinions/opinion-88-7

Westminster Community Charter School – Procurement of Professional Services (2016M-375)

… procurement and monitoring processes and procedures for professional service contracts for the period July 1, 2014 … procurement and monitoring processes and procedures for professional service contracts for the period July 1, 2014 … adequate written policies or procedures for procuring professional services. School officials did not use …

https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-services

Cost-Saving Ideas: Managing Your Travel and Conference Expenses

… municipal employees travel on business, such as to attend conferences and training classes, generally you may only … arising, such as: Failing to get required approvals for conferences Purchasing alcoholic beverages with taxpayer … You can find these guidelines on the  General Services Administration website . Lodging rates and …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expenses

Opinion 2010-1

… Park Land (use of to fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND … park trust moneys to fund the purchase of a portion of a parcel to be dedicated for park or recreation use) VILLAGE … the dedication of park land constitutes an unauthorized "tax" or an "illegal taking." …

https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0

Opinion 2010-1

… Park Land (use of to fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND … park trust moneys to fund the purchase of a portion of a parcel to be dedicated for park or recreation use) VILLAGE … the dedication of park land constitutes an unauthorized "tax" or an "illegal taking."   …

https://www.osc.ny.gov/legal-opinions/opinion-2010-1

City of Troy – Budget Review (B5-15-22)

… budget includes estimated revenues related to the sale of real property, franchise fees, sales tax and advanced life support charges which may not be realized. … The City should review revenue estimates for the sale of real property, franchise fees, sales tax and advanced life …

https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22

XI.7.B Repayment Agreements – XI. Procurement and Contract Management

… IDs must begin with an “F” prefix and are created in the Customer Contracts Module. An advance/payment agreement … Preparation: Repayment agreements are created in the Customer Contracts Module and require a New York State Customer ID. See  XI.7 Revenue and Repayment Agreements for …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreements

IV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions

… and 546 Real Property Law Claims, Awards, Judgments, and Settlement Agreements Business Units are to use the following … or arbitrator, a final judgment issued by a court, a settlement agreement reached by an agency and another party … under a collective bargaining agreement is pending, or a settlement agreement reached by an agency and another party …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-charges

Town of Minerva – Payroll and Cash Receipts (2015M-342)

… total of $10,004 in collections, and Town officials cannot account for this shortage. Key Recommendations Seek recovery of $13,940 from the clerk for unauthorized direct deposits and inappropriate withholdings and recovery of $8,235 from the clerk for leave time she was paid …

https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342

City of Yonkers – Budget Review (B17-6-10)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2017-18 fiscal year are … shortfall in the general fund. Revenue estimates for mortgage tax, income tax surcharge, parking violations, … Review the revenue estimates for charter school payments, mortgage tax, income tax surcharge, parking violations and …

https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10

XIX.2.B Project Information and Budget Control – XIX. Project Costing (PCIP)

… Project Type Project Types and Categories are intended to support the project and are not intended to define a funding source such as Federal … Project Types and Categories are intended to support the project and are not intended to define a funding source …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2b-project-information-and-budget-control

State Comptroller DiNapoli Releases Audits

… Residential Domestic Violence Programs (2017-S-16) Based on the amount and quality of information provided by OCFS, … (DV) residences. OCFS officials placed constraints on the audit, including delays in and denial of access to … were performed. For example, auditors reviewed all 223 cameras at ten subway stations and found that 31 percent …

https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-audits