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Opinion 95-7
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Commissioners (as "governing body" of district); (authority … -- Procedures (authority of district governed by separate commissioners to participate) GENERAL MUNICIPAL LAW, … district which is governed by a separate board of commissioners is a district for purposes of article 5-G of …
https://www.osc.ny.gov/legal-opinions/opinion-95-7SUNY Bulletin No. SU-255
… Purpose To provide SUNY agencies with instructions on how to update a … 10, 2018. The public query, SUNY_TIER6_2YR_LKBK_SUM_PROMPT will provide employee’s earnings based on a calendar …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-255-two-year-look-back-tier-6-suny-tiaa-optional-retirementMedicaid Program – Medicaid Claims Processing Activity October 1, 2017 Through March 31, 2018
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … with concurrent comprehensive third-party health insurance (TPHI); $3.2 million was paid for claims that were … federal 340B program; and $290,676 was paid for episodic home health care claims that did not comply with Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/medicaid-program-medicaid-claims-processing-activity-october-1-2017-through-march-31-2018Security Self-Assessment – Information Technology Governance
… IT security training?” The question is followed by a prompt to record the date(s) of training and who attended, … of the inventory listing and review it for reasonableness (i.e., does the inventory make sense given what you know about … return it. In any event, the governing board will probably need to speak with IT personnel and other key staff who play …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentAdministration of Mitchell-Lama Waiting Lists
… Purpose To determine if Mitchell-Lama Housing Program units are … at Amalgamated Warbasse Houses, we found several instances where at least six consecutive internal transfers were … Other Related Audit/Report of Interest New York City Department of Housing Preservation and Development: The …
https://www.osc.ny.gov/state-agencies/audits/2017/08/17/administration-mitchell-lama-waiting-listsBrookfield Central School District – Claims Audit Process (2018M-6)
… and Oneida Counties. The District, which is governed by a five-member Board of Education, has approximately 235 … to audit claims rather than the entire Board as required by Education Law. All 100 claims we reviewed, totaling … Audit claims as an entire Board as required by Education Law or appoint a claims auditor. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Andes Joint Fire District – Financial Activities (2020M-158)
… documentation before payment, except as otherwise provided by Town Law. Officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… purpose of our audit was to review the Town’s tax relief rebate program for the period August 1, 2013 through June 3, 2014. … by a five-member Town Board, is located in Erie County and has approximately 2,800 residents. The Town receives …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Opinion 2006-8
… , 30 NY2d 122, 331 NYS2d 17; Board of Education v Yonkers Fed. of Teachers , 40 NY2d 268, 386 NYS2d 657). It is also …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 91-55
… expense does not represent an actual expenditure of money ... but is a deduction against income to allow for the …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Death Benefits – Divorce and Your Benefits
… (RSSL) provides for an ordinary death benefit if a member dies while in active service (before retiring) . It is … see the post-retirement death benefit section of the Retiree Death Benefits page . If a member is required to … -EPTL § 5-1.4). The designation is revoked regardless of when the final decree of divorce, annulment or judicial …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsOpinion 95-13
… to pay principal and interest on the bonds, if the bonds do not have a "call" provision. Local Finance Law, §165.00 … to pay principal and interest on the bonds if the bonds do not have a call provision …
https://www.osc.ny.gov/legal-opinions/opinion-95-13DiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… exposed patients to unqualified and uncredentialed health care providers, according to three reports released today by … to be enrolled as participating providers and their National Provider Identifiers (NPIs) to be included on … the possibility that the first hospital wrongly recorded a patient’s transfer as a discharge, which is a red flag that …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionDiNapoli Announces State Contract and Payment Actions for August 2015
… Center Inc. for art conservation. Department of Health $95.6 million with Island Peer Review Organization … reviews. $15.7 million to Weill Cornell Medical College, $11.9 million to Health Research Inc and … of Civil Service $15.9 million to ValueOptions Inc. for mental health and substance abuse services. Department of …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-announces-state-contract-and-payment-actions-august-2015Opinion 2003-5
… Municipal Law §208-b, for a firefighter who died of cancer prior to retirement. General Municipal Law §208-b provides, … benefits to the "widow" of a regular member of a fire department of a city with a population of less than one … applies to benefits for a firefighter who died of cancer prior to retirement …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5DiNapoli Announces State Contract & Payment Actions for October 2014
… of Agriculture and Markets $740,000 to the New York Apple Association Inc. to promote apple products. Office of Parks, Recreation, and Historic …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-announces-state-contract-payment-actions-october-2014Opinion 2004-8
… LAWS -- Municipal Funds (reserve fund for health care benefits) GENERAL MUNICIPAL LAW §§6-n, 6-p; 92-a; MUNICIPAL … Municipal corporations are authorized to provide a medical, surgical and hospital insurance plan for their officers and employees, and retired officers …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Grand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… whether the Grand Gorge Fire District’s (District) Board of Fire Commissioners (Board) ensured officials did not have … prior to audit and approval. The Board did not adopt a code of ethics, as required by law. A Commissioner had a prohibited …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151Opinion 98-9
… opinion. AMBULANCE DISTRICTS -- Contracts (imposition of charge per call by entity providing service) -- Fees (imposition of charge per call by entity providing service) AMBULANCE SERVICE -- Contracts (imposition of charge per call by entity providing service) -- Fees …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 90-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … of) COUNTY CLERK -- Fees (for recording satisfaction of mortgage) FEES -- County Clerk (collection of fees for recording satisfaction of mortgage) CIVIL PRACTICE LAW AND RULES, §§8017, 8021; SOCIAL …
https://www.osc.ny.gov/legal-opinions/opinion-90-30