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Access to Preschool Special Education Services (2023-S-1)
To determine if the State Education Department (SED) is effectively overseeing preschool special education in compliance with all applicable laws and regulations to promote timely access to services for children across New York State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s1.pdfUnclaimed Property Relating to Title Insurance Companies
Unclaimed property subject to Section 1317 of the Abandoned Property Law includes any amounts held or owing by a domestic or foreign title insurer or its agent
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/title-insurance-companies.pdfTown of Galen – Financial Management (2014M-341)
… an independent public accountant or auditor to do so. In consultation with the Town’s attorney as appropriate, oversee …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341State Agencies Bulletin No. 882
… prior to moving to a graded position. This method does not apply to appointments from a Summer Session position … for employees who move from an N/S to a graded position if it results in a higher salary than the methodology … the graded position to determine the type of appointment. If the position is: Annual N/S Equated to Grade – Compare the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/882-new-method-calculating-salaries-employees-upon-movement-public-employeesExamination of Procurement Card Payments
… complied with New York State Finance Law requirements and guidance on the use of Procurement Cards (PCards) when purchasing $1.6 million in goods and services from 12 vendors during the period January 1, … Law §163 requires agencies to competitively procure goods and services in amounts above $50,000, or $200,000 under …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsUnified Court System Bulletin No. UCS-251
… units who meet the eligibility criteria: New York State Court Officers Association Bargaining Unit SR New York State Supreme Court Officers Association Bargaining Unit SY … which implemented the 2011-2021 Agreements between the State of New York Unified Court System (UCS) and the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-251-november-2017-adjustment-basic-annual-salary-bargaining-unitsOpinion 91-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … EMPLOYEES -- Military Leave (compensation- determination of period of entitlement); (rescheduling of work days to … ordered military duty during a calendar year for a total of 39 days 30 of which coincide with his or her regular work …
https://www.osc.ny.gov/legal-opinions/opinion-91-40Selected Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery
… Purpose To determine whether the Department of Environmental … Conservation (Department) has effective systems in place to fully and accurately accumulate State costs related to … To determine whether the Department of Environmental …
https://www.osc.ny.gov/state-agencies/audits/2015/01/22/selected-aspects-inactive-hazardous-waste-site-remediation-cost-recoveryXI.12.A Toll-Free Services – XI. Procurement and Contract Management
… Numerous New York State agencies use toll-free telephone numbers to disseminate information and allow the public to … vendors only charge agencies for toll-free telephone numbers that belong to them. When initially procuring … its needs, the agency should procure toll-free telephone numbers in accordance with the State’s Procurement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesAdditional Benefit Information – Special 20- and 25-Year Plans
… Pension payment options Disability benefits Death benefits For information about the above, please visit: Regional State …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/additional-benefit-informationSUNY Bulletin No. SU-357
… Purpose: To inform agencies of the procedures to process nonresident alien Student and … Exchange Visitor Information System (SEVIS) payments using the Scholarship (SCL) company in PayServ. Affected Employees: … who receive a SEVIS reimbursement payment. Background: The U.S. Department of Homeland Security (DHS) uses SEVIS to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-357-suny-nra-sevis-fee-reimbursementOpinion 91-47
… the issues discussed in the opinion. FEES -- Court Fees (filing of an objection to the issuance of letters … the probate proceedings for purposes of fixing the filing fee charged by a Surrogate's Court. Such objections are made in a proceeding other than probate and the fee is properly fixed at $60 pursuant to SCPA, §2402(10)(iv). …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Opinion 95-11
… Municipal Law, §207-m) GENERAL MUNICIPAL LAW, §207-m; CIVIL SERVICE LAW, §§64, 65: An individual appointed either temporarily or provisionally pursuant to the Civil Service Law as head of a village police department is … either provisionally or temporarily pursuant to the Civil Service Law as head of the village police department is …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Assessment and Collection of Selected Penalties
… Compensation Board (WCB) is properly billing, collecting and promptly depositing, in appropriate accounts, selected … has been submitted. WCB staff review the notification, and if it is determined that payment should have been made by … penalties, including referral to the Attorney General and State Insurance Department. Adjust accounts receivable …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesUniversity at Albany – Sabbatical and Other Paid Leave
… guidelines and requirements relating to sabbatical leaves. In comparison, the guidelines and requirements for other paid leaves are general and limited. In previous audits, we recommended that SUNY strengthen … questionable uses of sabbatical leaves. The sabbaticals in question cost Albany $396,581. We also questioned the …
https://www.osc.ny.gov/state-agencies/audits/2013/07/30/university-albany-sabbatical-and-other-paid-leaveService Diversions for Maintenance and Capital Projects
… projects or maintenance. When service diversions are underway, trains are diverted from their regular route so …
https://www.osc.ny.gov/state-agencies/audits/2014/03/18/service-diversions-maintenance-and-capital-projectsOpinion 2000-1
… of City of New York , 182 Misc 654, 45 NYS 2d 230; but see Hunt v Hamilton County , 235 AD2d 758, 652 NYS2d 402 [grand … to provide a defense pursuant to section 18 (see, e.g., Hunt , supra ; Matter of Polak v City of Schenectady , 181 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Existential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… only for the subway and buses but for the Long Island Rail Road and Metro-North Railroad as well, is a challenge that … In June, weekend ridership on the Long Island Rail Road and Metro-North Railroad averaged about 94 percent and … could lose $500 million per year if regular commuting days range between one and two days per week. Tax revenues, …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaUnified Court System Bulletin No. UCS-303
… and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees Judges … salary based on the number of calendar days served in the calendar year for Judges or Justices who serve only … applicable, an adjustment of regular earnings must be paid in the final paycheck of the calendar year. Effective Dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-courtDiNapoli Presses Companies on Political Disclosure
… PACs accounted for between 68.6 percent ($310 million in 2009-10) and 72.8 percent ($379 million in 2013-14) of all PAC spending in federal elections. To date, shareholder proposals for the …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-presses-companies-political-disclosure