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Opinion 95-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Opinion 92-1
… (mandatory nature of withdrawal provisions); (procedure for withdrawal upon deposit of appropriate securities); … withdrawn); (substitution of certificates of participation for); (types of securities which may be substituted for) … to collect all interest on the securities deposited and pay it to the contractor. A reasonable fee may be imposed …
https://www.osc.ny.gov/legal-opinions/opinion-92-1State Agencies Bulletin No. 2008
… automatic processing of the April 2022 PEF LLS payment and provide instructions for payments not processed automatically. Affected Employees … between the State of New York and the PEF, provides for payment of Performance Awards (Longevity Lump Sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2008-april-2022-public-employees-federation-pef-longevity-lump-sum-llsCompliance With Executive Order 95 (Open Data) (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Compliance With Executive Order … valuable information on subjects such as health, business, public safety, parks, recreation, labor, and transportation. … by the Executive). EO 95 implementation was phased in beginning in March 2013, with covered entities required to …
https://www.osc.ny.gov/state-agencies/audits/2022/04/13/compliance-executive-order-95-open-data-followDiNapoli: Local Sales Tax Collections Grow by Nearly 9% in November
… Local sales tax collections in New York state increased by 8.8% in November compared to the same … estimating their own revenue projections for the remainder of the year.” New York City’s collections totaled $770 …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-local-sales-tax-collections-grew-nearly-9-percent-novemberExamination of Outstanding Premiums
… participates in the Statewide Offset Program (SWOP), and (ii) the amount of outstanding premiums NYSIF may have … Background New York State businesses pay NYSIF premiums for workers compensation and disability insurance. If a … by the Department of Tax and Finance (DTF), is a way for State agencies to offset State payments to recover …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiumsOversight of Dam Safety
… Hundreds of dam failures have occurred throughout U.S. history, causing immense property and environmental damage …
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetyDepartment of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… Cattaraugus , Chemung , Fulton , Monroe , Schenectady and Tioga . Purpose of Audit The purpose of our audit was to … counties effectively monitored service provider agreements for the period January 1 through December 31, 2013. … Department of Social Services (Department) is responsible for providing temporary help to eligible individuals and …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1Government-Wide Financial Data – 2021 Financial Condition Report
… provide a long-term view of finances. They record revenues and expenses when the earnings process is complete (full … can only be used to pay for the operations of a particular function or segment; and Capital grants and contributions, … Changes in Net Position, and Program Revenues by Function schedules). For an overview of the reasons for …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataGovernment-Wide Financial Data – 2022 Financial Condition Report
… provide a long-term view of finances. They record revenues and expenses when the earnings process is complete (full … can only be used to pay for the operations of a particular function or segment; and Capital grants and contributions, … Changes in Net Position, and Program Revenues by Function schedules). For an overview of the reasons for …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataHealth Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… “Lead poisoning poses a major health risk to children and can cause anemia, hearing loss, lower IQs or even death,” … children get the services they need.” DOH is responsible for administering the Lead Poisoning Prevention Program. The … out the required case management and follow-up activities for affected children. DOH’s regional offices are responsible …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programCUNY Bulletin No. CU-698
… of this bulletin is to provide agencies instructions for processing the 2020 CUNY Nurses Health Specialty … The 2020 CUNY Nurses Health Specialty Differential payment for employees in the classified staff titles of Staff Nurse and Nurse Practitioner is made in accordance with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-698-2020-city-university-new-york-cuny-nurses-health-specialtyStory Place Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Story Place … fiscal year ended June 30, 2014. Background Story Place is an SED-approved, for-profit special education provider located in Castleton, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/story-place-preschool-inc-compliance-reimbursable-cost-manualOversight of Young Adult Institute, Inc.'s Family Support Services Contracts (Follow-Up)
… (Report 2017-S-29 ). About the Program The Office for People With Developmental Disabilities (OPWDD) is responsible for coordinating services for more than 140,000 New Yorkers … must fully comply with the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual) regarding the eligibility of …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-young-adult-institute-incs-family-support-services-contracts-followVillage of Clayville – Board Oversight (2015M-115)
… Board’s oversight of the Village’s financial operations for the period June 1, 2013 through December 31, 2014. … Clayville is located in the Town of Paris in Oneida County and has a population of approximately 350. The Village is … elected five-member Village Board. Budgeted appropriations for the 2014-15 fiscal year were approximately $491,000. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Railroad Bridge Inspection Program
… of railroad bridges in an effort to ensure public safety and decrease the risk of railroad bridge failures. Department … submit an annual certification that its bridges are safe for the load imposed, and to provide the Department with an … that 38 railroads own or have maintenance responsibility for almost 3,000 railroad bridges in the State. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programAllegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… to ensure that financial activity was properly recorded and reported and that Company money was safeguarded for the period January 1, 2013 through April 28, 2014. … The Treasurer did not offer a legitimate Company purpose for $7,123 in cash withdrawals. The President did not appoint …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176DiNapoli: New York State Common Retirement Fund Reaches Agreements With Portfolio Companies on Political Spending
… their political spending under agreements reached with the New York State Common Retirement Fund (Fund), New York State … were withdrawn. “Lack of transparency and accountability on political spending may put companies’ reputations and …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-portfolio-companies-politicalVillage of Silver Creek – Capital Projects (2017M-31)
… our audit was to evaluate the Village’s capital projects for the period June 1, 2015 through January 17, 2017. … is located in the Town of Hanover in Chautauqua County and has a population of approximately 2,600. The Village is … five-member Board of Trustees. General fund appropriations for the 2016-17 fiscal year were approximately $2 million. …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Travel Advisory No. 12
… mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The Office of the State Comptroller … and proxy use of the Statement of Automobile Travel (AC 160-S) and the appropriate level of detail to enter into … SFS on the traveler’s behalf, the proxy must attach the AC 160-S completed by the traveler to support the line by …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-page