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Travel Advisory No. 9
… of Assigning an Incorrect Official Station Guidance : The Office of the State Comptroller updated Section XIII.6 – Potential … Consequences of Assigning an Incorrect Official Station of the Guide to Financial Operations to clarify the Internal …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/9-taxability-transportation-expensesXII.10 Overview – XII. Expenditures
… and qualifications Monitoring moving services Reporting the theft, loss or misuse of State assets Guide to Financial …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii10-overviewOversight of Mental Health Education in Schools (2020-S-63) 180-Day Response
To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought to determine what mental health services are available at the school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s63-response.pdfCompliance With Executive Order 95 (Open Data) (2020-S-11)
To determine whether the Department of Environmental Conservation is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services, and whether data posted under EO 95 is reliable and easily usable.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s11.pdfWayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-30) 180-Day Response
To determine whether the costs reported by the Wayne County Chapter of NYSARC, Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the CFR Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s30-response.pdfCompliance With Executive Order 95 (Open Data) (2020-S-11) 180-Day Response
To determine whether the Department of Environmental Conservation is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services, and whether data posted under EO 95 is reliable and easily usable.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s11-response.pdfOversight of Mental Health Education in Schools (2020-S-63)
To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought to determine what mental health services are available at the school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s63.pdfKids Unlimited, PT, OT & SLP, PLLC - Compliance With the Reimbursable Cost Manual (2020-S-33)
To determine whether the costs reported by Kids Unlimited, PT, OT & SLP, PLLC on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost Manual and the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s33.pdfLicensing and Monitoring of Proprietary Schools (2019-S-68)
To determine whether the State Education Department’s Bureau of Proprietary School Supervision is verifying that schools have sufficient resources prior to initial licensing; and whether the Bureau is adequately monitoring schools and utilizing its database to look for warning flags of future ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s68.pdfXVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
… Reports Pursuant to Article 4, Section 40, Paragraph 3 of the State Finance Law, Vouchers and Expense Reports should … may request documentation to confirm goods were received in satisfactory condition or services were rendered prior to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriationsCUNY Bulletin No. CU-91
… For inactive employees converted to PaySR on the 70XX4 Payroll: Report all pay changes on the General Comments … For inactive employees converted to PaySR on the 70XX0 Payroll: Rehire the employee into a position on the 70XX4 payroll using the Rehire panel and the employee's PaySR …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-91-pay-rate-changes-and-lump-sum-payment-supervisor-mechanicsOpinion 93-11
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Limit (computation of … WORDS AND PHRASES -- "Outstanding Indebtedness" (meaning for purposes of General Municipal Law, §109-b[6][c]) … LAW, §104.00: The term "outstanding indebtedness" as used in General Municipal Law, §109-b(6)(c) includes only …
https://www.osc.ny.gov/legal-opinions/opinion-93-11Opinion 97-15
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 97-14
… companies, the members of each company, may determine to use foreign fire insurance tax moneys to make reasonable expenditures to purchase furniture for a … companies, the members of each company, must determine how these moneys are to be used for the benefit of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Kidz Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… The audit covered expenses claimed on Kidz Therapy’s CFR for fiscal year 2011-12 and certain expenses claimed on Kidz Therapy’s CFRs for fiscal years 2012-13 and 2013-14. Background Kidz Therapy is a Nassau County based for-profit organization authorized by SED to provide Special …
https://www.osc.ny.gov/state-agencies/audits/2016/09/15/kidz-therapy-services-pllc-compliance-reimbursable-cost-manualXII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… a Business Unit’s courier to pick up a vendor’s check for payment of goods and services at the Department of … Method section of the voucher to make the check available for pick up at the Division of Treasury located at 110 State … authorized by the Division of Treasury to pick up a check. For information about authorization, contact the Division of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeOpinion 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-90-61Opinion 90-59
… an action which has as its primary objective a proper public purpose (see, e.g., Murphy v Erie County , 28 NY2d 80, … the scope of a town's police powers in the interest of public health, safety and welfare, to plow a private road or … by the property owner is only incidental to the primary public benefit. Under the circumstances in the instant case, …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Opinion 90-42
… 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-90-42Housing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Follow-Up)
… Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment … crisis caused by the COVID-19 pandemic escalated the need for programs that provide housing stability. As such, the Coronavirus Aid, Relief, and Economic Security Act of 2020 (CARES Act) provided funding for emergency economic …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/housing-trust-fund-corporation-internal-controls-and-maximization-federal-funding-community