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Oversight of Mental Health Education in Schools (Follow-Up)
… (Department) is charged with the general management and supervision of the State’s school districts and the education of approximately 2.5 million public school … program (IEP), schools are often considered the natural and best setting for comprehensive prevention and early …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/oversight-mental-health-education-schools-followManaged Care Organizations – Payments to Ineligible Providers (Follow-Up)
… to determine whether the Department of Health (Department) and MCOs had adequate processes in place to prevent payments to ineligible providers, and whether improper payments were made to ineligible … claims that lacked this information, assess those claims, and ensure recoveries are made; and improve monitoring …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/managed-care-organizations-payments-ineligible-providers-followDiNapoli Urges New Yorkers To Spend Holiday Gift Cards
… be turned over by retailers to the Comptroller’s Office of Unclaimed Funds (OUF). In 2024, the office recovered over $21 million …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsOpinion 2000-12
… fixing the salaries of relatives who are town officials and, even if the code of ethics does not require abstention, … board members should recuse themselves from discussion and abstain from voting on matters relating solely or … that relate to conflicts of interest of municipal officers and employees. Among other things, article 18 prohibits …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12State Agencies Bulletin No. 647
… Arbitration Award 1A 2004-009 provides for salary and other increases for these arbitration eligible employees … administrative purposes to aid in processing of the award and future payments. There is no change to the actual … will take effect for checks dated 8/17/06 (Institution) and 8/23/06 (Administration) OSC Actions OSC has created new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/647-new-bargaining-unit-payroll-code-change-non-arbitration-eligibleOpinion 97-1
… in the opinion. PUBLIC HOUSING AUTHORITIES -- Powers and Duties (participation in county workers' compensation … which it is located, unless excluded by the county's rules and regulations. To the extent costs are apportioned to plan … providing for the experience rating, or the county's rules and regulations. You ask whether a village housing authority …
https://www.osc.ny.gov/legal-opinions/opinion-97-1XI-A.6 Auto-Sourcing Purchase Orders – XI-A. Purchasing
… SECTION OVERVIEW AND POLICIES The Statewide Financial System’s (SFS) … the available methods for creating auto-sourced POs and to explain the process for each. For online agencies, … contract purchases that are not part of the item master and discretionary purchases). This creates a PO in a pending …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a6-auto-sourcing-purchase-ordersXI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… Comptroller. See Chapter XIV, Section 4.B - Establishment and Closing of Bank Accounts for information on controls and special procedures for the establishment and closing of agency bank accounts. This statute also …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsPayroll Improvement Project Bulletin No. PIP-015
… to the direct deposit business process in PayServ 9.2 and to provide the updated Form AC 2772 (Direct Deposit Form … changes according to the forms received by their employees and will retain those forms according to their existing … policies. Employees who currently hold more than one job and who are paid via direct deposit in at least one job may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-015-direct-deposit-updated-business-process-and-ac-2772DiNapoli: 90 School Districts in Fiscal Stress
… This is the second year DiNapoli’s office has assessed and scored the financial stability of school districts. The … fiscal stress,” 27 in “moderate fiscal stress” and 53 as “susceptible to fiscal stress.” Last year, a total … the same problems persist, including increased deficits and dwindling fund balances. I urge school officials, …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressState Agencies Bulletin No. 1032
… 12/16/10 (Institution) and 12/22/10 (Administration). Payment Information Effective 4/1/10, the guaranteed minimum … Checks Inactive employees may be eligible for a payment as a result of the salary adjustment. If the agency … stub or direct deposit advice. Questions Questions about payment processing may be directed to the Payroll Audit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employeesOpinion 99-11
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Destruction of (not required by State … Comptroller's regulations) CONSTITUTIONAL LAW -- Gifts and Loans (authority to provide framed bond as token of … to retiring employee) MUNICIPAL FUNDS -- Appropriations and Expenditures (in recognition of long-time …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 2006-6
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Leave Time Generally (authority to provide … leave of absence to elected official) TOWN BOARD -- Powers and Duties (authority to provide leave of absence to town supervisor) TOWNS -- Powers and Duties (authority to provide leave of absence to town …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Debt – 2021 Financial Condition Report
… borrowing. Limit the capacity to finance capital assets and grants. New York State Ranks Second Highest in … The SFY 2021-22 Enacted Budget Five-Year Capital Program and Financing Plan projects that the State will issue 221 … $45.4 billion of new issuances of State-Supported debt; and $20.6 billion of State-Supported debt retirements. The …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtOpinion 91-40
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Military Leave (compensation- determination … A municipality may adopt a policy to require its officers and/or employees to schedule their regular days off to … those persons on such leave as compared to officers and employees on other types of leave such as for jury duty, …
https://www.osc.ny.gov/legal-opinions/opinion-91-40XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… reporting purposes in conformance with GAAP. Process and Document Preparation: The following is a comprehensive … Labor/Management Administration Account 55250-55252 Audit and Control Revolving Account 55300-55301 Health Insurance … SFS Fund Value Fund Title 25000-25037 Federal USDA-Food and Nutrition Services Fund 25100-25186 Federal Health and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrInappropriate Payments Related to Procedure Modifiers (Follow-Up)
… services to individuals who are economically disadvantaged and/or have special health care needs. Per State Medicaid … performed during the preoperative, intraoperative, and postoperative periods, commonly known as the global … services related to the surgery, such as evaluation and management (E/M) services, are included in Medicaid’s …
https://www.osc.ny.gov/state-agencies/audits/2019/07/31/inappropriate-payments-related-procedure-modifiers-followCenter for Disability Services – Compliance With the Reimbursable Cost Manual
… (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … to children with disabilities between the ages of three and five years. CFDS is reimbursed for preschool special … service costs that consisted of ineligible bonuses and executive compensation above the allowed regional median; …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/center-disability-services-compliance-reimbursable-cost-manualSummit Educational Resources – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented and allowable under the State Education Department’s (SED’s) … The disallowances included $26,754 for consultant services and $1,422 in various other costs that were ineligible for … an additional $34,357 in costs for consultant services and information technology procurements that were not …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/summit-educational-resources-compliance-reimbursable-cost-manualRescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… Financial Secretary, Treasurer, Sergeant-at-Arms and five Trustees. The Company’s expenses totaled $148,073 … bar cash register tape totals to daily cash reports and bank deposits. From January 1, 2010 to January 22, 2013, … $14,708 of purchases made with cash from bar sales and $2,897 in bar cash on hand as of January 24, 2013, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250