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Opinion 93-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … COUNTIES -- Powers and Duties (liability for the cost of transportation to county jail) COUNTY SHERIFF -- Powers … court and committed by the village justice to the custody of the county sheriff is a charge of the village or the county …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Public Health – 2022 Financial Condition Report
… Plus (which provides coverage for children under the age of 19 with incomes above Medicaid eligibility levels, …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-healthOpinion 97 - 12
… whereby the recording secretary of the town planning board is employed by a consulting engineer who regularly represents … however, would be prohibited from performing services for the engineering firm in relation to any matter before, or … information acquired in the course of his or her official duties or using such information to further his or …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Medicaid Program – Managed Care Payments for Services Not Coordinated Through Recipient Restriction Program Providers
… Objective To determine whether the Department of Health (DOH) provided adequate oversight to ensure managed … (Restriction Program) was created to reduce the cost of inappropriate utilization by identifying Medicaid recipients who demonstrate a pattern of misusing and abusing the Medicaid program. Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2024/11/26/medicaid-program-managed-care-payments-services-not-coordinated-through-recipientDiNapoli: Housing Discrimination Complaints Languish at NYC Commission on Human Rights
… York City’s Human Rights Law and investigates allegations of housing discrimination. Complaints may include landlords … or those who rely on benefits, or denying housing because of race, gender or sexual orientation. CCHR uses Dynamics, an … showed CCHR received 51,702 discrimination inquiries. Of these, 48,443 (93.7%) were recorded as closed, 1,831 …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-housing-discrimination-complaints-languish-nyc-commission-human-rightsOpinion 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-89-30DiNapoli: State Faces Potential Budget Gaps
… budget gaps in future years, according to an analysis of the state’s Financial Plan released today by State … and tax reductions enacted this year, and the use of temporary resources to pay for recurring costs. “New York is facing the prospect of outyear budget gaps,” DiNapoli said. “New York’s rainy day …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsTown of Deposit - Budget Review (B4-14-22)
… and expenditure projections in the Town’s proposed budget for the 2015 fiscal year are reasonable. Background The Town … Fiscal Stress Monitoring System. The 2015 proposed budget for the Town’s five funds totals $1,378,325 and is funded by … in 2015. Key Recommendations There are no recommendations for this budget review. …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22XIII.8 Overview – XIII. Employee Expense Reimbursement
… to collective bargaining agreements, the Division of the Budget Guidance, and other sources. The following contains examples of some of the expenses for which employees may be reimbursed. … according to collective bargaining agreements the Division of the Budget Guidance and other sources …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8-overviewInspecting Highway Bridges and Repairing Defects
… Purpose To determine if the Port Authority of New York and New Jersey (Authority) … Our audit covered inspections performed of bridges during the period of January 1, 2008 through June 21, 2013. Background The Authority is responsible for inspecting its highway …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsState Agencies Bulletin No. 1092
… the petitioner has thereby satisfied the requirements for certification without an election and is eligible to be certified as the exclusive negotiating … this practice up to and including paychecks dated October 26, 2011. OSC has created Deduction Code 483 (PBANYS Dues) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1092-new-union-bargaining-unit-31Town of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… Purpose of Audit The purpose of our audit was to examine internal controls over water … January 1, 2014 through June 10, 2015. Background The Town of Wawarsing is located in Ulster County. The Town, which has … The purpose of our audit was to examine internal controls over water …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186Opinion 90-39
… AD2d 466, 406 NYS2d 938, affd 48 NY2d 746, 422 NYS2d 612; Mobile Oil Corporation , supra ). The duty to provide fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-39MTA-NYC Transit Medical Assessment Centers
… Medical Assessment Centers performed medical examinations for NYC Transit and MTA Bus employees in an economical … a policy instruction which requires medical assessments for a broad selection of its employees. For example, bus drivers at MTA Bus are subject to Article …
https://www.osc.ny.gov/state-agencies/audits/2014/11/10/mta-nyc-transit-medical-assessment-centersMedicaid Program – Medicaid Claims Processing Activity April 1, 2011 Through September 30, 2011
… Purpose To determine whether the Department of Health's eMedNY system reasonably ensured that Medicaid … 2011 through September 30, 2011. Background The Department of Health (Department) administers the State's Medicaid … 178 million claims resulting in payments to providers of about $25 billion. The claims are processed and paid in …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-program-medicaid-claims-processing-activity-april-1-2011-through-september-30-2011CUNY Bulletin No. CU-212
… Purpose To notify agencies of new Deduction Codes to be used to process deductions for … Order No. 49, the Citywide Agreement and provisions of Internal Revenue Code (IRC) Section 132, The City University of New York (CUNY) is offering a Qualified Transportation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-212-processing-payroll-deductions-new-cuny-transit-benefitUse of Vendor-Supported Technology (Follow-Up)
… Objective To assess the extent of implementation of the two recommendations included in our initial audit report, Use of Vendor-Supported Technology ( 2019-S-40 ). About the … To determine the extent of implementation of the five recommendations made in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followDiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud
… District official Timothy Gregg drives home an important lesson: corrupt officials who abuse their position to enrich …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraudOversight of Child Protective Services (Follow-Up)
… Objective To assess the extent of implementation of the three recommendations included in our initial audit report, Oversight of Child Protective Services (Report 2021-S-17 ). About the … To assess the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… the taxable reimbursements as income, the State may issue up to three years of amended W-2 forms reflecting an increase …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-station