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State Agencies Bulletin No. 1003
… procedures and provide a revised Payroll Certification Form. AC 3202 Affected Employees All State Agencies … Agency Representative. A completed Payroll Certification Form affirms that an Agency Representative has reviewed and … OSC on an AC 2822 which will be kept on file at OSC. This form must include the name, title and signature of each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1003-payroll-certification-legal-obligationsOpinion 91-40
… on which he was scheduled to work. After the Schampier decision, according to the sponsor's memorandum in support of the 1984 amendment to section … art 1, §11). We based our conclusion on a 1977 memorandum decision of the Court of Appeals, Board of Education of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-40Town of Horseheads – Information Technology (2025M-109)
… to staff? Audit Period January 1, 2024 – January 21, 2025 We extended our audit period through March 26, 2025, to … whether data backups were occurring. Understanding the Audit Area Town officials must manage network and local … personnel on cybersecurity best practices and to recognize the signs of a security incident, which can significantly …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109XI.11.E Retainage – XI. Procurement and Contract Management
… for establishing and paying retainage against a contract can be found at Chapter XII, Section 6.O - Paying Retainage . … for establishing and paying retainage against a contract can be found at Chapter XII Section 6 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainageOpinion 98-4
… in reply to your letter asking which county officer is the official to whom the county tax levying body may delegate … a tax levying body to delegate, by resolution, to "an official who is empowered to authorize payment of bills … prior audit by such body or, in the event there is no official so empowered, to an official responsible for the …
https://www.osc.ny.gov/legal-opinions/opinion-98-4XI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… OVERVIEW The purpose of this section is to provide guidance to state agencies on the procurement of equipment, … The purpose of this section is to provide guidance to state agencies on the procurement of equipment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionMitigation for Extreme Weather Conditions and Flooding
… Objectives To determine whether the Long Island Rail Road (LIRR) performed a systemwide risk assessment to … potential risks to its system from extreme weather conditions and flooding and developed plans to mitigate their … as effectively as possible during minor to severe weather conditions. Severe weather includes thunderstorms, tornadoes, …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/mitigation-extreme-weather-conditions-and-floodingMedicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… Purpose To determine whether mainstream managed care organizations (MCOs) are submitting accurate … the administrative costs in determining mainstream managed care premium rates. Our audit covered the period January 1, … are economically disadvantaged and/or have special health care needs. For the State fiscal year ended March 31, 2015, …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumDiNapoli Encourages New Yorkers to Save for College
… and New Yorkers owe an average of $32,200. As the cost for a college education increases, more young people are … burden that may take years to pay off," DiNapoli said. "Parents, friends and family members can use New York's 529 College Savings Program to start saving early for an education and lower their tax burden at the same time. …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-encourages-new-yorkers-save-collegeOpinion 88-71
… City of Rochester v Chiarella , 121 Misc 2d 257, 467 NYS2d 948, affd 98 AD2d 8, 470 NYS2d 181). The consideration each …
https://www.osc.ny.gov/legal-opinions/opinion-88-71DiNapoli and Hein Announce Training For Fire Districts and EMS Agencies
… New York State Comptroller Thomas P. DiNapoli today announced his office … With that said, in light of the announcement by the Comptroller DiNapoli and the Ulster County District Attorney … is fortunate to be partnering with the New York State Comptroller’s Office to offer internal controls training as a …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-and-hein-announce-training-fire-districts-and-ems-agenciesI.1 Introduction to the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… source for statewide accounting policies, procedures and the Office of the State Comptroller (OSC) … for use by State agencies. The Guide provides policies and procedural guidance for State agencies using the SFS as … source for statewide accounting policies procedures and the Office of the State Comptroller OSC relatedmandates …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i1-introduction-guide-financial-operationsDiNapoli: Silencing Excessive NYC Noise a Major Challenge
Noise complaints to New York Citys 311 system rose from approximately 200000 to about 384000 between 2010 and 2015 yet few complaints are ever found to be in violation of the citys Noise Code according to a report Noise in New York City Neighborhoods released by State Comptroller DiNapoli
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeEffective Oversight of the Tuition Assistance Program: Schools Can Avoid Disallowances by Ensuring Eligibility, March 2012
The Tuition Assistance Program (TAP) is among the nationfs largest state sponsored, need based grant programs for student aid.
https://www.osc.ny.gov/files/reports/special-topics/pdf/education-tuition-2012.pdfHealth and Safety of Children in Foster Care
… To determine whether the New York City Administration for Children's Services (ACS) takes sufficient steps to ensure the health and safety of the children placed in foster care. The audit covers New York City children who were in foster care during the period of July 1, …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/health-and-safety-children-foster-careHealth and Safety of Children in Foster Care (Follow-Up)
… the CONNECTIONS information system did not have sufficient case monitoring tools to allow ACS staff to readily identify …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followDiNapoli: New York Drug Overdose Deaths Surged During Pandemic
… Drug overdose fatalities surged during the COVID-19 pandemic in New York state, with opioid-related overdose deaths increasing by 68% to nearly 5,000 individuals … related to illicit fentanyl and similar synthetic opioids. Overdose deaths statewide from opioids and all drugs (5,841) …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemicTown of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… calculation. Because each exemption impacts the tax roll, a miscalculated or inappropriately granted exemption can … that those granted exemptions qualify. Review data entered in the Real Property Tax System (RPTS) periodically to ensure …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Operational Advisory No. 32
… situations when a Refund of Appropriation/AP Adjustment Voucher should be submitted in SFS for OSC approval. All … ID and required supporting documentation including related voucher identification and attachments for all ROA … The same vendor ID that was used on the original voucher must be used on the AP Adjustment Voucher to ensure …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesPurchasing and Procurement Practices (Follow-Up)
… The New York Racing Association, Inc. (NYRA) is a not-for-profit corporation that holds the exclusive franchise … Park, and Saratoga Race Course. In September 2008, upon renewal of its exclusive Franchise Agreement (Agreement), … in obtaining goods and services at the best available prices, primarily through competition. In 2009, NYRA …
https://www.osc.ny.gov/state-agencies/audits/2024/01/18/purchasing-and-procurement-practices-follow