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Opinion 90-51
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (use of … 303, 305, 307, 308: Surcharges imposed on customers within a municipality to pay for the establishment of an enhanced …
https://www.osc.ny.gov/legal-opinions/opinion-90-51City of Binghamton – City Operations (2015M-280)
… purpose of our audit was to assess the City’s operations for costs savings and revenue enhancement opportunities for the period January 1, 2014 through May 21, 2015. … their health insurance costs and compare alternate options for providing those benefits to employees and retirees in a …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… January 1, 2011, to February 29, 2012. Background The Watertown Housing Authority is a municipal housing authority … created to provide low-rent housing in the City of Watertown. The Authority is governed by a seven member Board …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221SUNY Pools not rolled to 2024-25 Budget Reference
SUNY Pools not rolled to 2024-25 Budget Reference
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/SU-358-SUNY-Will-Not-Roll.pdfMedicaid Program - Improper Payments to a Dentist (2012-S-52)
To determine if Medicaid made improper payments for dental claims submitted by Dr. Prosper Bonsi.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s52.pdfCUNY Pools not rolled to 16-17 Budget Reference
Attachment from Payroll Bulletin No. CU-544
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/cuny-544-attachment.pdfLocal Sales Tax Collections January-December, 2009 to 2011
Local Sales Tax Collections January-December, 2009 to 2011
https://www.osc.ny.gov/files/local-government/publications/pdf/countychangetable.pdfInformation on Tax Anticipation Notes to be Purchased
Information on Tax Anticipation Notes to be Purchased
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/tanspurchased.pdfInformation on Revenue Anticipation Notes to be Purchased
Information on Revenue Anticipation Notes to be Purchased
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/ranspurchased.pdfConversion from LLS payment to LGS payment Guide
payroll-bulletin-2313-1-conversion-lls-payment-lsg-payment-attachment.pdf
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/payroll-bulletin-2313-1-conversion-lls-payment-lsg-payment-attachment.pdfConversion from LLS payment to LGS payment Guide
Conversion from LLS payment to LGS payment Guide
https://www.osc.ny.gov/files/state-agencies/pdf/2313-Conversion-from-LLS-payment-to-LGS-payment-Attachment.pdfPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… and not use the principal of the Foundation investment account. Require a monthly cash flow statement to assess the …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9Opinion 88-78
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … the procedural requirements of article 3 of the Municipal Home Rule Law (§§20, et seq .) must be followed. Pursuant to section 20(4) of the Municipal Home Rule Law, no local law shall be passed unless: (a) it is …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Village of Islandia – Overtime (2023M-121)
… Key Findings Village officials did not properly approve, document or control overtime for employees. During our audit … percent of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Maine-Endwell Central School District – Financial Condition (2013M-49)
… tax levy as low as possible. However, they were able to do so only by continually appropriating fund balance, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Central Islip Union Free School District – Financial Management (2013M-380)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and management of the … a combined $13.2 million over the five-year period) to help finance the next years’ operations, District officials actually used less than $5.3 million to fund District operations. Additionally, the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Hispanic Heritage Month Reception
… of Operations at the Port Authority of New York and New Jersey. The live stream of the event has ended, but the … Assistant Chief of Operations at Port Authority of NY & NJ About Hispanic Heritage Month Hispanic Heritage Month …
https://www.osc.ny.gov/events/hispanic-heritage-monthCVS 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.pdfImproper 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.pdf