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Management of General School Funds (Follow-Up)
… that the New York City Department of Education’s (DoE) John F. Kennedy High School (Kennedy) had poor controls over … of Interest New York City Department of Education: John F. Kennedy Education Campus – Management of General …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followAudits of Local Governments & Schools
… The Office of the New York State Comptroller’s Division of Local Government … and other audit responsibilities, see Required Audits . For audits older than 2013, contact us at …
https://www.osc.ny.gov/local-government/auditsAddiction Support Services During Emergencies
… may be certified to operate for a 6-month or 1-, 2-, or 3-year period before recertification. OASAS issues Local …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesOversight of New York State Forest Tax Programs
… the Program New York State’s land area of 30.2 million acres comprises almost 19 million acres of forest, which provide many public benefits, … and outdoor recreation opportunities. Of the 19 million acres, about 14 million acres (74%) are privately owned. To …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsMedicaid Program – Medicaid Payments for Pharmacy Claims: Joia Pharmacy and a Related Prescriber
… (Joia) and a related prescriber (herein referred to as “the Doctor”) in compliance with applicable Medicaid laws and … still in business at the time of this report; however, it has operated under different corporate ownership since 2014. … wherein the drug and drug strength were different from what the physician prescribed; and Claims for unauthorized …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/medicaid-program-medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriberPower of Attorney
… power of attorney form meets all of New York State’s legal requirements. The form is limited to NYSLRS pension … is not effective until it has been reviewed by NYSLRS for legal soundness. Our review process is simplified for … a durable power of attorney form that meets New York State legal requirements …
https://www.osc.ny.gov/retirement/members/power-attorneyImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up) (2023-F-24)
To assess the extent of implementation of the six recommendations included in our initial audit report, Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Report 2019-S-72).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f24.pdfCVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (2022-S-1) 180-Day Response
To determine if CVS Health appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan Medicare Rx drug benefit.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s1-response1.pdfLocal Sales Taxes Surge 49.2 Percent in April-June 2021 Over Same Quarter in 2020: Statewide Collections Strong Even Compared to Pre-Pandemic Period
Local sales tax collections in New York State grew by 49.2 percent, or just over $1.6 billion, in the second quarter of 2021 compared to the same period last year, a dramatic increase from last year’s weak collections during the first wave of the COVID-19 pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-taxes-surge-in-april-june-2021.pdfAssessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014 (2015-S-12) 90-Day Response
To determine whether the Workers’ Compensation Board (Board) has adequate procedures in place to accurately report ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15s12-response.pdfGrowth in Local Sales Tax Collections Slows to 2.4 Percent in First Half of 2014; Long Island and Southern Tier Collections Decline
Growth in Local Sales Tax Collections Slows to 2.4 Percent in First Half of 2014; Long Island and Southern Tier Collections Decline
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollections0714.pdfTown of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… Purpose of Audit The purpose of our audit was to review the recording of … activities and the Town’s fleet management program for the period January 1, 2011, to May 8, 2013. Background … The purpose of our audit was to review the recording of certain financial …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Opinion 94-14
… This opinion represents the views of the Office of the State Comptroller at the time … (GML), the IDA may provide further financial assistance for the "continued development of projects related to" the … Whether in light of recent amendments to the General Municipal Law GML the IDA …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Opinion 2010-1
… NYS2d 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883; Bayswater v Planning Board of the Town of Lewisboro … NYS2d 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883, [quoting this passage from the Bayswater case]). 2 … 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883; see also Dolan v City of Tigard , 512 US 374, 129 L …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Optional Membership – Membership and Enrollment
… to join NYSLRS. However, you must inform employees of their right to membership at the time of their initial employment. Beginning July 27, 1976, ERS … positions (under Civil Service Law); Employment of less than 30 hours per week, or less than the standard … Participating employer must notify every employee of the opportunity to join NYSLRS …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/optional-membershipJust for State Employers
… Overview With the implementation of Enhanced Reporting, State Payroll … addition, employees whose NYSLRS membership is mandatory are automatically enrolled. Therefore, you will primarily use … and their membership in NYSLRS is: Mandatory: The employee has 30 days to submit their election for an alternate …
https://www.osc.ny.gov/retirement/employers/stateOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections
… Objectives To determine whether the Gaming Commission (Commission) adequately monitors casinos to ensure revenues are appropriately collected, accounted for, and transmitted to the State and regulatory oversight … To determine whether the Gaming Commission Commission adequately monitors casinos …
https://www.osc.ny.gov/state-agencies/audits/2020/01/10/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collectionsSafety at Stations
… Purpose To determine whether Staten Island Railway has taken appropriate steps to address safety-related … and accessible to all. Background MTA Staten Island Railway (SIR) was created as a public benefit corporation … To determine whether Staten Island Railway has taken appropriate steps to address safetyrelated …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stationsCUNY Bulletin No. CU-212
… be used to process deductions for employees participating in the CUNY Transit Benefit Transportation Spending Account … this program is based upon two (2) deductions each month. In order to accommodate this process, new functionality is used in the Payroll System to allow for the automatic processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-212-processing-payroll-deductions-new-cuny-transit-benefitOpinion 95-19
… were previously paid) WORDS AND PHRASES -- "Outstanding" (for purposes of Local Finance Law, §11.00[a][85]) LOCAL … the Laws of 1989 from surplus moneys may now issue bonds for this purpose. The proceeds of the bonds would be paid to … Security Law, and added a new section 317-a to that law, for the purpose of eliminating a lag in retirement …
https://www.osc.ny.gov/legal-opinions/opinion-95-19