Search
School District Physical Education Compliance (2018-MS-3)
… of PE to students in grades K-4, and seven did not do so for grade 5. None of the districts audited had developed a PE …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Overpayments to Managed Care Organizations and Hospitals for Low Birth Weight Newborns (Follow-Up)
… Purpose To determine the extent of implementation of the four … included in our initial audit report, Overpayments to Managed Care Organizations and Hospitals for Low Birth …
https://www.osc.ny.gov/state-agencies/audits/2016/12/07/overpayments-managed-care-organizations-and-hospitals-low-birth-weight-newborns-followFacility Structure, Safety, and Health Code Waivers (Follow-Up)
… our initial audit report, Facility Structure, Safety, and Health Code Waivers (Report 2014-S - 27). Background There are almost 4,000 health care facilities operating across New York State, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/facility-structure-safety-and-health-code-waivers-followUnified Court System Bulletin No. UCS-261
… The Uniform Allowance Payment (UA5) is not included as salary for retirement purposes and is not included in the … The Uniform Blazer Allowance Payment (UBA) is included as salary for retirement purposes but is not included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-261-june-2018-uniform-and-equipment-uniform-allowance-andNew York State Dental Program – Payments for Scaling and Root Planing Procedures (Follow-Up)
… Background Our initial audit report, which was issued on July 28, 2010, examined whether Group Health Incorporated …
https://www.osc.ny.gov/state-agencies/audits/2013/11/12/new-york-state-dental-program-payments-scaling-and-root-planing-procedures-followUnnecessary Managed Care Payments for Medicaid Recipients With Medicare (Follow-Up)
… take action to improve data quality or develop alternate means to compensate for data deficiencies. We also …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/unnecessary-managed-care-payments-medicaid-recipients-medicare-followOther Bulletin No. 3
… Purpose To notify SUNY Construction Fund of OSC’s automatic processing of the 2.75% Salary Increase … Data record using the Action/Reason of PAY/SAC (Pay Rate Change/Mass Salary Increase) with an effective date of 4/7/05 … Leave action using the Action/Reason of PAY/CSL (Pay Rate Change/Correct Salary) and the new salary. All subsequent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-3-april-1-2005-salary-increase-suny-construction-fundOpinion 91-12
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (retention … to require the fire company, at the fire company's expense, to provide any insurance protection which the …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 90-61
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Child and Dependent Care Credit
… the New York City Administration for Children’s Services (ACS). To accomplish our objective, we matched a file of tax … to the subsidized day care files provided by OCFS and ACS. Key Findings During the period of our examination, the … at $18.3 million. While OSC is able to access the OCFS and ACS data for our audit purposes, we are precluded from …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditOpinion 2007-5
… COUNTIES -- Fund Transfers (referendum requirements for transfer from capital reserve fund) MUNICIPAL FUNDS -- … established for a specific improvement or specific item of equipment into another capital reserve fund is not subject to … the establishment of reserve funds by municipalities and the use of the moneys therein. General Municipal Law § …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5State Agencies Bulletin No. 502
… whose degree of disability, as determined by the State Insurance Fund (SIF), is more than 50% and the statutory … the Monitor Workplace path ( Monitor Workplace/Monitor Health/Safety (GBL)/Use/Incident Details ), the agency must … and Fingerprint Fees Repayment of State Loans State Health Insurance Adjustments State Health Insurance Repayment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/502-eligibility-and-processing-instructions-workers-compensationOpinion 90-10
… in a reasonably safe condition extends not only to the road surface and shoulders, but also applies to other … 372, 455 NYS2d 457), including trees which overhang the road (see Harris v Village of East Hills , 41 NY2d 446, 393 … v City of Lockport , 228 AD 319, 238 NYS 662, affd 254 NY 582; Embler v Town of Wallkill , 132 NY 222; 1989 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-90-10Procurement; Technical Cleanup Proposal
… (Peoples-Stokes) / S.5713-A (DeFrancisco) - The purpose of this proposed legislation is to increase the transparency, accountability, efficiency and flexibility of the procurement process and to make technical corrections … certain procurements. Memo Bill Text Status … The purpose of this proposed legislation is to increase the transparency …
https://www.osc.ny.gov/legislation/procurement-technical-cleanup-proposalHourly Based Information Technology Services
… per hour. Key Findings Our examination found OGS does not have an effective process to ensure a candidate consultant’s … mandatory qualifications specified by the agenc ies, nor do OGS staff verify the mandatory qualifications. Key … obtain the information necessary to verify candidates have the months of experience necessary to meet the mandatory …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesEfforts to Collect Delinquent Taxes (Follow-Up)
… the top 250 individual and top 250 business tax debtors for whom it filed at least one warrant in the prior 12 months. The December 2022 lists for individuals and businesses totaled almost $407 million and $255 million, respectively, for the amount due and owed at the time the warrant was …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followOpinion 90-23
… further restricting the powers herein specified of any county, city, town, village or school district to contract … 105.00 is supported by a report of the Municipal Finance Commission, a temporary State Commission, created by L 1939, c 958. In that report, section …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Opinion 88-16
… which the city has not paid, or made funds available to pay when due, shall accrue interest at the rate borne for …
https://www.osc.ny.gov/legal-opinions/opinion-88-16Sales Tax Vendor Registration Practices (Follow-Up)
… of Taxation and Finance (Department) is responsible for administering more than 40 State and local taxes, … and require vendors that make these sales to register for a Certificate of Authority (COA), collect the tax from … represented 13.9% of all taxes collected by the Department for the State Fiscal Year (SFY) ending March 31, 2022. During …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followState Police Bulletin No. SP-230
… is to notify agencies of an automatic dues increase for employees represented by NYSPIA, in Bargaining Unit 62. … is to notify agencies of an automatic dues increase for employees represented by NYSPIA in Bargaining Unit 62 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-230-new-york-state-police-investigators-association-nyspia-dues-increase