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Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… Purpose of Audit The purpose of our audit was to examine internal controls over financial … 6, 2013. Background The District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsState Agencies Bulletin No. 678
… Purpose To explain the procedure for the annual review of employees who claim to be exempt from Federal and/or State … W-4 by February 15 each year. New York State Department of Taxation and Finance regulations require individuals … mailbox. … To explain the procedure for the annual review of employees who claim to be exempt from Federal andor State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/678-claiming-exempt-federal-andor-state-tax-withholdingOpinion 2002-10
… the preservation of such property for future generations. Article 5-K of the General Municipal Law (§119-aa et seq .) … to historic preservation in local governments. This article establishes a "framework … intended to maintain and … after due notice and public hearing (see also Town Law §64[8], [17-a]; 1978 Opns St Comp No. 78-497, unreported). …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10State Agencies Bulletin No. 1298
… Purpose To explain the extension of Military and Training Leave Benefits and Stipends and … employees designated Management/Confidential. Effective Date(s) The extension of benefits is effective 01/01/14 for all eligible employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1298-extension-military-and-training-leave-benefits-and-stipendsState Agencies Bulletin No. 1081
… Purpose To notify agencies of the additional field, NYS EMPLID, to be printed on … statements. Affected Employees All employees Effective Date(s) Administration checks dated August 31, 2011 and … checks dated September 8, 2011 Background As part of the implementation of the Statewide Financial System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1081-printing-nys-emplid-employee-paycheck-stubs-and-direct-deposit-adviceInmate Sentence Calculation and Release Practices
… Purpose To determine whether the Department of Corrections and Community Supervision (Department) follows … sentences to ensure accurate and consistent calculation of sentence times in accordance with all laws and … and regulations regarding the sentencing and incarceration of inmates in New York State, including Penal Law Section …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/inmate-sentence-calculation-and-release-practicesMedicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… submitting accurate administrative costs to the Department of Health (Department) and whether the Department is … and locally funded program that provides a wide range of medical services to those who are economically … and Medicaid claim costs totaled about $53 billion. Most of the State’s Medicaid recipients receive their services …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumCUNY Bulletin No. CU-223
… Purpose To inform agencies of automatic rate increases and name changes for certain plans under the CUNY Transit Benefit … Effective Date(s) Paychecks dated March 3, 2005 Plan Name Changes Effective March 2005, the Frequent Rider Plan #1 … bulletin informs agencies of automatic rate increases and name changes for certain plans under the CUNY Transit Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-223-automatic-rate-increases-and-name-changes-certain-plansState Agencies Bulletin No. 1126
… Purpose To explain the extension of Military and Training Leave Benefits and Stipends and … employees designated Management/Confidential Effective Date(s) The extension of benefits is effective 1/1/12 for all eligible employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1126-extension-military-and-training-leave-benefits-and-stipendsUnited HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… Purpose To determine the implementation status of the recommendation made in our audit report, United … about 1.1 million members. The New York State Department of Civil Service (Department) contracted with United … discounts, and other considerations and pass 100 percent of the value of the agreements on to the Department. Our …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followState Agencies Bulletin No. 1232
… Purpose To explain the extension of Military and Training Leave Benefits and Stipends and … employees designated Management/Confidential Effective Date(s) The extension of benefits is effective 01/01/13 for all eligible employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1232-extension-military-and-training-leave-benefits-and-stipendsOpinion 2005-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to make cash reimbursement to firefighters for out-of-pocket expenses in operating their personal vehicles in …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 97-15
Whether a county may establish a lighting district whereby benefited properties would be assessed for the cost of operating and maintaining street lights
https://www.osc.ny.gov/legal-opinions/opinion-97-15Financial Management Practices
… (District) financial management practices in the areas of revenue collection, payroll, procurement, asset and … March 15, 2014. Background The District regulates the flow of the Hudson River and the Black River to reduce flooding … by excess run-off and to augment river flow at times of drought. Organized as a public benefit corporation, it has …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesDriver Responsibility Assessment Program
… Purpose To determine whether the Department of Motor Vehicles (Department) has accurately assessed and … the licenses, or the privilege to obtain a license, of drivers who did not pay their assessed fees. Our audit … consumers. In an effort to prevent the repeated behavior of problem drivers and to improve traffic safety, in November …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… costs reported on the Consolidated Fiscal Reports (CFRs) of the Whitestone School for Child Development (Whitestone) … education program to disabled children between the ages of three and five years. Whitestone, located in Queens, New … Whitestone officials to help ensure their proper reporting of reimbursable costs. To Whitestone: Ensure that costs …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualOpinion 91-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. WATER SUPPLY AND DISTRIBUTION -- Water Fund (use of profits for general village purposes) GENERAL MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Select Financial Management Practices
… capital planning process and collection and reporting of delinquent accounts receivable are in compliance with the … In 1925, the Commission was established through an act of the New York State Legislature. The enabling legislation … and effectively manage the publicly owned maritime Port of Albany-Rensselaer, contributing to the economy of the …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesOpinion 94-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … require multiple signatures for all, or a reasonable class of, purchase orders. You ask whether there is any statutory …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Friendship Central School District – Fund Balance and Reserves (2022M-55)
… the Friendship Central School District (District) Board of Education (Board) and District officials properly managed … officials: Overestimated appropriations by a total of $2.3 million (8 percent) in the three fiscal years … written multiyear financial plan. As a result, as of June 30, 2021, the recalculated surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55