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Opinion 2002-12
… in the opinion. MUNICIPAL COOPERATION -- Sewers (combining two village sewer departments) -- Streets and Highways (combining two village street departments) -- Water (combining two … may be designated as officers and employees of one of the villages. You ask whether a village may combine …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12VIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Appropriated transfers move monies originally deposited in one fund to another fund. Operating transfers are authorized … funds involved. An appropriated transfer moves monies from one fund to another by charging an appropriation containing … field.For ease of reconciliation, transfer amounts from one fund to multiple funds should be completed as separate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersOperational Training and Medical Assessments of Train Crews (Follow-Up)
… transportation network. New York City Transit (Transit), one of the MTA’s constituent agencies, operates bus and … to Transit’s Department of Subways. Train crews consist of two members: a Locomotive Engineer (Engineer) and a … (MAC). Periodic medical assessments are required every two years for Engineers and every five years for Conductors. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/operational-training-and-medical-assessments-train-crews-followOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… American Recovery and Reinvestment Act (Recovery Act) for two of its projects: Atlantic Avenue Viaduct Phase II and … always know the whereabouts of their field employees and one supervisor misinformed auditors by stating that an … three employees (an assistant track supervisor and two track foremen) who worked an excessive amount of overtime …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-fundsDiNapoli: NYS Pension Fund Announces $400 Million in Sustainable Investments
… to two funds as part of its Sustainable Investments and Climate Solutions (SICS) Program, State Comptroller … Action Plan to lower investment risks from climate change and transition the portfolio to net zero greenhouse gas … managed and best funded plans in the nation. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-nys-pension-fund-announces-400-million-sustainable-investmentsControls Over Revocable Consents (Follow-Up)
… to ensure all structures requiring revocable consents have one in place . We found that DOT did not bill and collect the … Of the initial report’s five audit recommendations, two were implemented, one was partially implemented, and two were not implemented. Key Recommendation Officials are …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-followMedicaid Program – Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers
… Client Identification Numbers (CINs) where at least one CIN was enrolled in fee-for-service. The audit covered … the Program The Department of Health (Department) uses two methods to pay for Medicaid services: fee-for-service … unique identifier. However, recipients may have more than one CIN assigned during the time they are in receipt of …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-involving-fee-service-claims-recipientsTown of Edmeston – Supervisor's Records and Reports (2017M-13)
… $1.1 million. Key Findings The Supervisor maintained two accounting systems for the Town's funds that were not set … for several years. Key Recommendations Discontinue using two accounting programs to process the Town's financial transactions by combining the functions into one program. Provide monthly financial reports to the Board …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Amagansett Union Free School District – Financial Condition (2014M-91)
… five-member Board of Education. The District operates one school with 108 students attending kindergarten through … District has accumulated unexpended surplus funds of up to two times the amount allowed by statute. Two of the District’s reserve funds had excessive balances …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Clymer Central School District – Financial Management (2016M-187)
… Sherman in Chautauqua County. The District, which operates one school with approximately 425 students, is governed by an … limit for the 2012-13 through 2014-15 fiscal years. Two of the District’s reserves may be overfunded. In 2013-14 … and 2014-15, District officials improperly account for two bond anticipation notes (BANs) and the corresponding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Town of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… for doors with automatic closers, and One at the main entrance; floor mats with securely attached edges. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28Operational Training and Medical Assessments of Train Crews
… transportation network. New York City Transit (Transit), one of the MTA’s constituent agencies, operates bus and … to Transit’s Department of Subways. Train crews consist of two members: a Locomotive Engineer (Engineer) and a … Assessment Center. Medical assessments are required every two years for Engineers and every five years for Conductors. …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews-0DiNapoli Calls for Long-Needed State Debt Reform
… New York state has one of the nation’s highest debt levels, largely because … New York’s “moderately high and growing debt levels” as one factor preventing it from achieving a higher credit … excluded any state-supported debt issued during those two years from the state’s statutory debt caps, totaling …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-calls-long-needed-state-debt-reformTown of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… marked access aisles and an accessible route to the main entrance with an even surface. Four components at the Senior … parking space and mats with secured edges at the main entrance. One component at the Parks and Recreation …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45DiNapoli: MTA'S Homeless Outreach Program Didn't Do Much Outreach
… that homelessness is a growing problem in the transit system, but the MTA is not doing enough to oversee its own … that for months on end, positions went unfilled, with employee vacancy rate of 21 percent in three months of the …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-mtas-homeless-outreach-program-didnt-do-much-outreachContracts for Personal and Miscellaneous Services (Follow-Up)
… services; it would be feasible and more economical for two or more constituent agencies to meet their … are still needed. Of the four prior audit recommendations, two were partially implemented, one was not implemented, and one is no longer applicable. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/contracts-personal-and-miscellaneous-services-followState Agencies Bulletin No. 640
… OSC Actions OSC will recover under-withheld Yonkers tax in one (1), two (2) or three (3) pay periods as follows: Amount of tax … for recovery $ 1.00 to $29.99 One (1) $30.00 to $59.99 Two (2) $60.00 to $89.99 Three (3) $90.00 or more OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/640-city-yonkers-tax-adjustmentState Comptroller DiNapoli Releases Municipal & School Audits
… (23 selected employees and all seven elected officials), two employees and all seven elected officials did not … (10 selected employees and all 10 elected officials), one employee and six elected officials did not complete the … officials), one employee of the police department and two elected trustees did not complete the annual training. … …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2Hammondsport Central School District – Nonresident Tuition (2016M-248)
… Wheeler in Steuben County. The District, which operates one school with approximately 500 students, is governed by an … dates when calculating tuition bills for all students. Two home districts were underbilled by $5,078 and one home district was overbilled by $638. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Homeless Housing and Assistance Program – Project Selection and Maintenance (Follow-Up)
… the three-year period ending March 31, 2016, all but one were operational or in the pre-construction or construction phase within two to four years of being awarded funding. We also … are needed. Of the initial report’s four recommendations, two were implemented and two were partially implemented. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/homeless-housing-and-assistance-program-project-selection-and-maintenance-follow