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Management of Energy Consumption (Follow-Up)
… recommendations made in our initial report, Management of Energy Consumption ( 2011-S-4 ). Background Our initial … determined OCFS officials were not effectively managing energy consumption and had not achieved the 35 percent energy reduction goals set forth in Executive Order 111. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-followOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… In addition, it cost BOCES approximately $111,000 annually for time spent in the review, approval and manual entry into … Key Recommendations Review payroll processes for efficiency improvement opportunities. Work with …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollVillage of Suffern – Budget Review (B6-16-8)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … accumulated deficit in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. Local Finance … are outstanding. Key Findings Significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Horseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
… is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-fGranville Central School District – Medicaid Reimbursements (2021M-90)
… revenues totaling $9,011, from 50 percent reimbursement of eligible costs. Key Recommendations Establish procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Ramapo Catskill Library System – Procurement (2015M-84)
… County. The Library System serves 47 chartered public libraries in the Counties of Rockland, Orange, Sullivan and … by an 11-member Board of Trustees, elected by the member libraries’ board members. Budgeted appropriations for 2014 … making purchases on behalf of the System’s member public libraries. Library System officials have not adopted a …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Gold Coast Public Library District – Claims Audit (2014M-237)
… Public Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The District was …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Town of Deerpark – Budget Review (B6-13-18)
… expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Newark Valley Fire District - Board Oversight (2020M-30)
… 2017 and 2018. The Treasurer did not file required annual update documents with the Office of the State Comptroller as of the end of our audit. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Town of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)
… our audit was to examine the Town’s internal controls over cash receipts from recreational activities for the period … comprehensive written policies for Recreation Department cash receipts or implemented procedures to provide guidance … recording transactions. Key Recommendations Ensure that cash receipts are properly entered into the financial system. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360State Agencies Bulletin No. 819
… the employee is hired. For most employees, this is the only address in PayServ and is printed on all documents that … the paycheck or direct deposit advice. If the employee has only one effective date for the CHK address and that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/819-procedures-employee-address-changes-payservUnified Court System Bulletin No. UCS-171
… by the change. Instead the following message will appear only once, upon saving the transaction: In order to prevent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-171-changes-position-management-update-incumbent-process-unifiedMedicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program
… Purpose To determine if the Department of Health has taken sufficient steps to safeguard Medicaid recipients who are receiving opioids while also in a Treatment Program for opioid use disorder. This audit covered the period … To determine if the Department of Health has taken sufficient …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/medicaid-program-opioid-prescriptions-medicaid-recipients-opioid-treatment-programOpinion 92-4
… district may pay for supervised physical fitness training sessions for its active volunteer firefighters so long as the … moneys to pay for supervised physical fitness training sessions for active volunteer firefighters of the fire … it appears that the contract for the supervised training sessions will not be subject to competitive bidding. …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Opinion 93-27
… §1262(c): When a town and the villages within the town all elect to receive their shares of county sales tax in … For purposes of this inquiry, we assume the town and all villages within the town have elected to receive their … as amended by L 1984, ch 850, provides that, if a town and all villages within the town elect to receive their shares of …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Pension Payment Option Election – Divorce and Your Benefits
… All options will pay the member a monthly benefit for life. The Single Life Allowance is the maximum benefit available. Or, a member … when the member dies. There is a larger benefit reduction (cost) for the Pop-Up Joint Allowance in order to provide the …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionDue Diligence for Companies Holding Abandoned Funds
… funds are required to attempt to contact the rightful owner of the property before transferring, or escheating, the … property report. In the notice, be sure to tell the owner that their property will be reported as abandoned … your report. Include that date in the notice to give the owner a deadline for contacting you. Exemptions to this …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsOpinion 90-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the village board of trustees may determine on its own motion to construct the extension wholly at the expense of the property benefited …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 95-7
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … other grounds, 263 App Div 471, 33 NYS2d 508, in which the court describes the district commissioners as managing the …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Opinion 98-5
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory … 802, 803, 806: An elective county coroner, who is also a funeral director, generally, would not have a prohibited …
https://www.osc.ny.gov/legal-opinions/opinion-98-5