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Internal Control System Components
… Purpose To determine whether the Department of Motor Vehicles’ … corrective action plans. However, the process has not yet been fully or consistently implemented across most … internal control review program, the Department does not have appropriate assurance that unit managers are properly …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsOpinion 95-1
… agency is "a corporate governmental agency, constituting a public benefit corporation" (General Municipal Law, §553[2]). …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Medicaid Program – Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services
… (Department) administers the Medicaid program in New York State. Medicaid provides a wide range of medical services, … of enrollment for the owner and the owner’s family, the State paid $68,483 in medical benefits on their behalf. The … review of improper Medicaid claims, recover improper State payments, and improve claims processing controls. Other …
https://www.osc.ny.gov/state-agencies/audits/2016/03/21/medicaid-program-eye-care-provider-and-family-inappropriately-enroll-recipients-andOpinion 88-4
… State Comp No. 79-902, p 212, refreshments for the general public attending an official town function; 1977 Opns State …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Opinion 89-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … transportation to senior citizens of the community. You state that the town purchases gasoline, annually, after … however, that appropriate officials of the New York State Department of Taxation and Finance and the Federal …
https://www.osc.ny.gov/legal-opinions/opinion-89-30State Agencies Bulletin No. 492
… that agencies have calculated the salary correctly, a public query has been created to identify rows that include a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/492-recalculation-salaries-employees-who-have-moved-between-bargaining-unitsState Agencies Bulletin No. 1725
… Purpose To provide the Division of Homeland Security and Emergency Services instructions for processing the 2018-2019 PEF Office of Fire Prevention and Control (OFPC) Uniform Maintenance … provides for a Uniform Maintenance Allowance. Effective Date(s) The 2018-2019 PEF OFPC Uniform Maintenance Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1725-2018-2019-uniform-maintenance-allowance-employees-fire-protectionDiNapoli Releases April State Cash Report
… For access to state and local government spending, public authority financial and debt data and information on …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-releases-april-state-cash-reportEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
Determine whether East Bloomfield Central School District (District) officials ensured network and financial software access controls were adequate to protect District information technology (IT) systems and data.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/east-bloomfield-2022-68.pdfKenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials properly maintained electronic disbursement records and reports (e-records) in accordance with applicable legal and regulatory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/kenmore-town-of-tonawanda-2022-62.pdfOpinion 2001-15
… state that the town board believes that it would be in the public interest to spread the expense of lighting the area … town, county, city, village, joint water works system or a public authority, and dissolve the district (Town Law … improvement districts when a town determines it is in the public interest to manage, operate and repair certain …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 89-40
… MUNICIPAL LAW, §72-o; TOWN LAW, §§178-c, 178-d: (1) A fire district may not reimburse a fire district … defendant, unless the commissioner is a member of a fire company and, in that capacity, eligible for reimbursement … wages, a volunteer must have an "employer". Section 72-o does not define the term "employer". In this regard, however, …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Opinion 88-78
… of the members of the governing board at least seven calendar days, exclusive of Sunday, prior to its final … passage; (b) it is mailed to each member at least ten calendar days, exclusive of Sunday, prior to its final …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… officials reduced excessive unrestricted fund balance by $14 million from 2015-16 through 2017-18 by funding reserves and one-time expenditures and reducing … the 4 percent statutory limit on unrestricted fund balance by about 2 percentage points, or $609,000. Adopted budgets in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionOysterponds Union Free School District - Financial Management (2019M-217)
… unassigned fund balance that ranged from 16.5 percent to 27.8 percent of the ensuing year’s appropriations, or four … unassigned fund balance to comply with the statutory limit in a manner that benefits District taxpayers. Develop and … the practice of appropriating fund balance that is not needed or used to fund operations. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Cheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
Determine whether District officials properly accounted for the Continuing Education Departments Department financial activity
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationPoughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
Determine whether the Board provided adequate oversight of extraclassroom activity ECA finances
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andGlens Falls Common School District - Cash Management (2019M-177)
Determine if District officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Hoosick Falls Central School District - Financial Condition Management (2019M-159)
Determine whether District officials effectively managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementNewfield Central School District - Information Technology (2019M-181)
Determine whether the Board and District officials ensured District information technology IT assets and computerized data were safeguarded
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181