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Access Controls Over Selected Critical Systems
… over selected Office of Children and Family Services (OCFS) systems are sufficient to prevent unauthorized or … 1, 2016 through December 10, 2018. About the Program OCFS is charged with promoting the safety, permanency, and … adult protective services; and juvenile justice. OCFS owns approximately 60 computer systems, which are used …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsMedicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program
… Medicaid recipients who are receiving opioids while also in a Treatment Program for opioid use disorder. This audit … 25 recipients were asked at least once during treatment to sign a consent form to coordinate care with the recipient’s … prescriber. However, 3 of the 13 recipients declined to sign a consent form. We found care coordination with regard …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/medicaid-program-opioid-prescriptions-medicaid-recipients-opioid-treatment-programState Agencies Bulletin No. 1676
… taken. If an employee’s garnishment is no longer taken, it does not necessarily mean the employee’s garnishment has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1676-new-general-deduction-rules-writs-garnishments-and-new-york-state-taxAnnual Audit
… Purpose The objective of our examination was to determine whether claims were appropriate and complied … automated payment system, where the claims are subjected to various system edits and validation checks, approved by the Board and submitted to our Office for approval prior to payment. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/annual-auditState Agencies Bulletin No. 930
… Purpose To request verification of the agency address that will be … address is not correct, agencies must send an e-mail to the Tax and Compliance mailbox providing the correct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/930-verification-agency-return-address-employee-form-w-2-wage-and-taxCapital Program Revenue and Expenses
… approximates 1.8 million, with about $2.3 billion in all-sources wagering handle (e.g., on-track, simulcast) each year. In November 2006, NYRA officials filed for bankruptcy due to …
https://www.osc.ny.gov/state-agencies/audits/2015/10/14/capital-program-revenue-and-expensesControls Over Cash Advance Accounts
… Purpose To determine whether the Department of Motor Vehicles has adequate controls over … it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers … patient, and resident allowances). Advances are issued from agency appropriations and the cash is transferred from …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsOpinion 2004-1
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition of for … ask whether the prohibition against the imposition of fees in General Municipal Law §209-b(4) applies to all emergency … 209-b(1), the squad is authorized to render services in case of accidents, calamities or other emergencies 2 in …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1State Contract and Payment Actions in June
… Comptroller approved 1,520 contracts for state agencies and public authorities valued at $7.9 billion and approved more than 1.7 million payments worth nearly $9.9 … to assist the New York State Assembly with preparation and discovery in the retrial of former Assemblyman Sheldon Silver …
https://www.osc.ny.gov/press/releases/2018/07/state-contract-and-payment-actions-juneDiNapoli: Strong Growth for Local Sales Tax Collections Halfway Into 2018
… much of the state," DiNapoli said. "The upcoming back-to-school and holiday shopping seasons may bolster what has … state's 150,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-strong-growth-local-sales-tax-collections-halfway-2018South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… Purpose of Audit The purpose of our audit was to determine if the District … a district corporation of the State, distinct and separate from the Town of Fallsburg and located in Sullivan County. … records to the bank statements monthly and follow up on any differences. Ensure that the annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… Purpose of Audit The purpose of our audit was to determine whether Department controls are adequate to ensure that financial activity is properly recorded and … all claims prior to payment to ensure that all claims have supporting documentation and are for legitimate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsOpinion 93-26
… This opinion represents the views of the Office of the State Comptroller at the time it was … the ambulance district services to offset district costs and raise the remainder of district costs by ad valorem …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Selected Employee Travel Expenses
… and under the control of agency management, include lodging, meals, car rentals, transportation, fuel, and … However, University officials failed to ensure that lodging expenses were within allowable rates in 24 instances, … total of $2,258 to be spent in excess of federal per diem lodging rates. University officials also did not enforce OSC …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses-0Selected Employee Travel Expenses
… April 1, 2008 through March 31, 2011. Background New York State's executive agencies spend between $100 million and … travel expenses for the highest-cost travelers in the State as well as other outliers. As a result of this … appropriate, to recoup the charges from the vendor or the employee. Maintain appropriate documentation for the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesFood Metrics Implementation
… Purpose To determine if the Office of General Services (OGS) is properly tracking and … reporting New York State food purchases in compliance with the State Finance Law. This audit covers the period of January 1, 2014 through May 30, 2017. …
https://www.osc.ny.gov/state-agencies/audits/2017/09/18/food-metrics-implementationOpinion 2002-5
… a period of probable usefulness of twenty years for a new recreational area of not less than 50 acres or an …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 93-19
… Court, which has concurrent jurisdiction over adoptions and in which no fees are charged. Subdivision 13 of section … or applying subdivision 17(g) of section 2402 of the SCPA and treating these requests as orders concerning the proper … in that proceeding which is required by law to be recorded and the recording of any letters required by law to be …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Opinion 93-13
… county for the purpose of charging road patrol services only to that area. You ask whether a county containing several towns and one city may charge-back to the individual towns within the … delegated to the municipal corporation by the Legislature (NY Const, art IX, §1; Sonmax v City of New York , 45 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 97-11
… Disclosure (applicability to housing authorities) -- Public Housing Authorities (applicability of city financial … financial disclosure requirements for housing authorities) PUBLIC HOUSING AUTHORITIES -- Officers and Employees … 44 NY2d 157, 404 NYS2d 565; Board of Education of the City School District of the City of New York v New York State …
https://www.osc.ny.gov/legal-opinions/opinion-97-11