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Opinion 93-19
… in Family Court, which has concurrent jurisdiction over adoptions and in which no fees are charged. Subdivision 13 of … 626 of the Laws of 1969 eliminating these fees regarding adoptions. The note at the end of that amendment stated that … same nature and that the elimination of the filing fees in adoptions was in accord with the efforts of the Judicial …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Oversight of Nurse Hiring and Retention
… Purpose To determine whether the New York City Health and Hospitals Corporation (Health and Hospitals) ensured that direct hire and temporary … and all temporary nurses as of August 1, 2017. Background Health and Hospitals is a public benefit corporation created …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionReport on Estimated Receipts and Disbursements State Fiscal Years 2012-13 through 2014-15, November 2012
This report is intended to enhance analysis and discussion of the State’s economic condition and the State Budget.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursements-2012-15.pdfReport on Estimated Receipts and Disbursements State Fiscal Years 2015-16 through 2017-18, November 2015
This report is intended to enhance analysis and discussion of the State’s economic condition and the State Budget.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursements-2015-18.pdfReport on Estimated Receipts and Disbursements State Fiscal Years 2018-19 through 2020-21, November 2018
This report is intended to enhance analysis and discussion of the State’s economic condition and the State Budget.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursements-2018-21.pdfReport on Estimated Receipts and Disbursements State Fiscal Years 2017-18 through 2019-20, November 2017
This report is intended to enhance analysis and discussion of the State’s economic condition and the State Budget.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursements-2017-20.pdfVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… Village funds. Key Findings The former Clerk-Treasurer 1 did not properly deposit, record, report or disburse … Village funds and misappropriated more than $1.1 million in Village funds for personal gain. The former … file payroll reports or remit biweekly withholdings in a timely manner resulting in approximately $5,000 in …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Follow-Up)
… in our initial audit report, Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Report 2018-S-71 ). About the Program Hospice is a … to as dual-eligibles), Medicare is the primary payer for Medicare-covered hospice services, while Medicaid is the …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/improper-medicaid-payments-individuals-receiving-hospice-services-covered-medicare-followTown of Bainbridge – Justice Court Operations (2021M-51)
… of Bainbridge (Town) Justices ensured money due to the Court was accurately collected, recorded and reported and … The Justices did not always ensure money due to the Court was collected, deposited, recorded and reported in an … of unidentified cash balances and report it to the Justice Court Fund (JCF). Town officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51XIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… a detailed statement of all balance(s) on deposit in any bank account under the administrative control of any state … section of the New York State Register to ensure that all bank account and financial institution names are correctly shown. Updates to bank account information should be immediately reported to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsEthics
… Conflicts of Interest Poster [pdf] -- For best print quality, poster should be printed on 11in. x 17in. paper. Conflicts of …
https://www.osc.ny.gov/local-government/resources/ethicsVillage of Hagaman – Claims Auditing (2022M-11)
… ensured claims were properly audited and approved before payment. Key Findings Claims were not properly audited and approved before payment. The Board did not: Date their signatures on claims … ensured claims were properly audited and approved before payment …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Opinion 2002-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- Lighting … You ask whether the cost of expenses for street lighting in a town and for maintaining …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Town of Sidney – Budget Review (B4-13-19)
… expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town … Town due to expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local Finance … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Village of Washingtonville – Financial Condition (2013M-346)
… 29, 2012. Background The Village of Washingtonville is located in Orange County. The Village Board is responsible for … is not committed to any payment before verifying that a sufficient appropriation is available. Develop a multiyear …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Improper Payments for Brand Name Drugs (Follow-Up)
… form, and strength. Generally, this means a brand name drug will be substituted with a generic drug that is equivalent to the brand name drug. Prescribers … drugs. DOH uses two methods to pay for Medicaid pharmacy services: fee-for-service (FFS) and managed care. Under the …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/improper-payments-brand-name-drugs-followEmployment Recovery Is Slow for New Yorkers with Disabilities
… people with disabilities between the ages of 16 and 64 living in New York in 2022, representing 6.7 percent of … 1: Employment-to-Population Ratios for People Ages 16 to 64 with a Disability, the U.S. and New York, 2009–2022 … FIGURE 2: Unemployment Rates for People Ages 16 to 64 with a Disability, the U.S. and New York, 2019–2022 …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesLong Island Association for AIDS Care, Inc.
… to determine whether the Long Island Association for AIDS Care, Inc. (LIAAC) charged and the Department of Health AIDS Institute (Institute) reimbursed for appropriate … organization whose stated mission is to support other health and human service organizations on Long Island. In …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/long-island-association-aids-care-incTown of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… evaluate the financial condition of the Town’s sewer and water districts for the period January 1, 2009, to May 31, … $44,850 for sewer district operations and $75,800 for water district operations. Key Findings The sewer district’s … reduce unexpended surplus fund balance to $10,043. The water district’s unexpended surplus fund balance declined …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216NY-Sun Incentive Program (Follow-Up) (2018-F-7)
To determine the extent of implementation of the two recommendations in our initial audit report, NY-Sun Incentive Program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-18f7.pdf