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2013 Year End Report
… Purpose The objective of our examination was to determine whether payment requests (payments) to … The objective of our examination was to determine whether payment requests payments to …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… Objective To determine whether the Department of Health did not collect Medicaid drug rebates due to encounter system rejections of pharmacy encounter claims. The audit covered the period from January 2018 through March … To determine whether the Department of Health did not collect Medicaid drug …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesRefunding Local Debt
… Simplified Procedures for Local Governments Seeking the Comptroller's Approval of … following procedures. I. COVER LETTER . An application for approval of a present value savings certificate should … should include each of the documents listed below (except for item f, which should be filed in accordance with the …
https://www.osc.ny.gov/debt/refunding-local-debtEnglish Language Learners Programs
… the period from July 2019 through November 2023. About the Program According to the U.S. Department of Education, there … peers, as demonstrated through lower test scores and lower graduation rates. 1 Ensuring that English Language Learners … Coursework, and Dual Credit Programs . Accessed April 2024. https://www2.ed.gov/datastory/el-experiences …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsState Agencies Bulletin No. 922
… Purpose To ensure compliance with New York City tax withholding requirements, OSC is using county information to determine taxability. This … locality information - This message identifies employees with P0001 in the Locality field of the Employee Tax Data … To ensure compliance with New York City tax withholding requirements OSC is using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-pageOversight of the Early Intervention Program’s State Fiscal Agent
… Purpose To determine whether the Department of Health provided effective oversight of State Fiscal Agent contracts to ensure contractor … with contract deliverables, including timely processing of provider claims for Early Intervention services provided. … To determine whether the Department of Health provided effective oversight of State Fiscal Agent …
https://www.osc.ny.gov/state-agencies/audits/2016/03/24/oversight-early-intervention-programs-state-fiscal-agentProgram Oversight and Monitoring of the Maximus Contract for the New York State of Health (Insurance Marketplace) Customer Service Center
… To determine whether the Department of Health (Department) is providing sufficient oversight to ensure that Maximus is implementing the contract deliverables and meeting … centralized eligibility and enrollment processing. Maximus is required to meet performance standards related to …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/program-oversight-and-monitoring-maximus-contract-new-york-state-health-insurancePublic Housing Modernization Program – Administration of Selected Projects Outside of New York City
… Purpose To assess the effectiveness of the Division of Housing and Community Renewal’s administration of Public Housing Modernization Program (Program) funds … To assess the effectiveness of the Division of Housing and Community Renewals administration of Public …
https://www.osc.ny.gov/state-agencies/audits/2016/05/12/public-housing-modernization-program-administration-selected-projects-outside-new-york-cityFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… Purpose To determine if the Department of Health’s AIDS Institute (Institute) has provided effective oversight of its service provider contracts to ensure claimed expenses … stated mission is to protect and promote the health of New York State’s diverse population through disease …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsSUNY Bulletin No. SU-381
… Purpose: The purpose of this bulletin is to provide instructions to agencies for processing the Academic Year 2023, 2024 and 2025 Stipend … field. The minimum stipend for academic year 2023-2024 is $11,102 for eligible employees on full assistantships … The purpose of this bulletin is to provide instructions to agencies for processing the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-381-academic-years-2023-2025-retroactive-stipend-increaseSelected Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery
… Purpose To determine whether the Department of Environmental Conservation (Department) has effective … and pursue parties responsible for the contamination of inactive hazardous waste sites. This audit covers the … as the State Superfund Program, in New York. The purpose of the Program is to identify, investigate, and remediate …
https://www.osc.ny.gov/state-agencies/audits/2015/01/22/selected-aspects-inactive-hazardous-waste-site-remediation-cost-recoveryOpinion 91-11
… a longer term than presently provided in the city charter is subject to mandatory referendum. You ask whether a … to increase the term of office of the city engineer is subject to a mandatory referendum. You indicate that the … council. You also advise that the mayor's term of office is two years. Local governments are authorized to adopt and …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Opinion 2003-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. PAID FIREFIGHTERS -- Death Benefits (line-of-duty presumption) PUBLIC OFFICERS AND EMPLOYEES -- Death … Law applies to benefits for a firefighter who died of cancer prior to retirement …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 90-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. FIRE DISTRICTS -- Dissolution (disposition of surplus moneys) TOWN LAW, §185(1): Absent a provision to … Whether surplus moneys of the fire district may be used to repair and replace the …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Local Governments Should Improve Accessibility for New Yorkers
… ensuring access to services and programs for the millions of New Yorkers with disabilities and these audits can help … some facilities at the following 20 municipalities: City of Auburn (Cayuga County) City of Batavia (Genesee County) City of Cohoes (Albany County) …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersOpinion 2004-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PUBLIC HEALTH LAW §2803-a: Purchases by a county on behalf of a "municipal hospital" or for a county nutrition program … Whether purchases on behalf of county agencies may be made pursuant to the exception to …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Opinion 2006-3
… television franchise fees are credited) TOWN LAW §64(7); PUBLIC SERVICE LAW §§212, 218: Revenues derived from a town’s … fund. Town Law §64(7) authorizes the town board, after a public hearing, to grant franchises “for the use of the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Contact Us
… can reach: Reports Processing Unit at [email protected] For electronic reporting assistance, FTP login, extension … Or call us at: 1-800-221-9311 (Monday through Friday, 8:00 am – 5:00 pm) Press 4 for information for reporters and … mobile and/or fax number you agree that we may correspond with you using these methods. Standard data fees and text …
https://www.osc.ny.gov/unclaimed-funds/reporters/contact-usOpinion 89-30
… MUNICIPAL LAW, §95-a: As consideration under a contract with a private non-profit organization to provide senior … under a town contract to the private organization for use in the private organization's bus. You ask whether a town may contract with a private senior citizens organization to provide …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Opinion 88-41
… established by a town pursuant to a local law (1983 Opns St Comp No. 83-167, p 210, copy enclosed; Town Law, §§130[5], … North Hempstead , 118 AD2d 542, 499 NYS2d 161; 1986 Opns St Comp No. 86-75, p 119; see also 2 McQuillin, Municipal … City of Newburgh , 116 AD2d 396, 501 NYS2d 369; 1986 Opns St Comp No. 86-75, supra ; see also 2 McQuillin, Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-88-41