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Opinion 2006-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … which is only operative in the unincorporated area of the town, are to be credited to the part-town general …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 88-41
Whether the town may purchase instructional equipment to be used by a private nonprofit organization in presenting fire prevention programs to town residents
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 2004-9
… LAW §103(8); PUBLIC HEALTH LAW §2803-a: Purchases by a county on behalf of a "municipal hospital" or for a … "hospitals", under rules and regulations promulgated by the State Hospital Review and Planning Council (see 10[C] … in General Municipal Law §103(8) applied only to purchases by "municipal hospitals". In the absence of a definition of …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Railroad Bridge Inspection Program
… Purpose To determine whether the Department of Transportation (Department) properly oversees railroads … Bridge Inspection Program (Program) provides oversight of the inspection of railroad bridges in an effort to ensure public safety and …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programWage Theft Investigations
… of Labor Standards (Division) is committed to safeguarding New York State workers through vigorous enforcement of State Labor …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… whether Empire BlueCross BlueShield's (Empire) payments for certain special items were reasonable in relation to the … portion of the Empire Plan (Plan), which includes coverage for inpatient and outpatient hospital services. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughOpinion 90-17
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Total Spending – 2023 Financial Condition Report
… on public health and education represents 70.1 percent of total State spending. … Spending generally reflects the …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingMedicaid Program - Medicaid Managed Care Organization Fraud and Abuse Detection
… calculation and could result in reduced premiums. There is considerable risk that UHC and Amerigroup did not …
https://www.osc.ny.gov/state-agencies/audits/2016/07/15/medicaid-program-medicaid-managed-care-organization-fraud-and-abuse-detectionOverpayments of Certain Medicare Crossover Claims
… determine if Medicaid overpaid Medicare crossover claims for physician and other outpatient services and to identify … Background Many Medicaid recipients are also eligible for Medicare, the federal health insurance program available … are commonly referred to as "dual eligible." In general, for dual eligible individuals, Medicare is the primary claims …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsRefunding Local Debt
… of the total debt service savings to the issuer resulting from the issuance of the refunding bonds. In addition, refunding bonds may only be sold at private … and interest payment date) which are not to be paid from income received as a result of investing the proceeds of …
https://www.osc.ny.gov/debt/refunding-local-debt2013 Year End Report
… December 31, 2013 were appropriate and complied with the New York State Workers’ Compensation Law and New York State’s mandated …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportState Agencies Bulletin No. 2136
… a tax balance adjustment due to having a Q22 overpayment in paycheck dated January 4, 2023, are affected. Background: … dated January 4, 2023, reduced the employees taxable gross in error. To correct the employees taxable gross, a one-time … all employees who have had their taxable gross lowered in error in the paycheck dated January 4, 2023. That amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsOtselic Valley Central School District – Procurement (2022M-58)
… goods and services to State contracts and contracts bid by other governments. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58XII.6.A Paying Another State Agency – XII. Expenditures
… The SFS Online Customer Business Unit pays the invoice by processing a General Ledger Journal Entry in the General … Business Unit to make payment on the invoice created by the Legacy System Billing Business Unit, a General Ledger … Business Unit A for its share of the space rental by processing a General Ledger Journal Entry. For more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyNewark Valley Central School District – Procurement (2022M-60)
… and services may not have been procured economically and in the best interest of taxpayers. We reviewed 30 purchases … service providers paid $133,346 during our audit period. In addition, policies and procedures were inadequate and did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60XII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… guidance on how to process payments to a vendor in foreign currency using the Statewide Financial System. New York State … that a vendor requires checks to be paid in a foreign currency, the Business Unit must process a wire transfer to … Preparation: To process a vendor’s payment in a foreign currency, the Business Unit must first register the vendor in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyInternal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Military and Naval Affairs (DMNA) has adequate controls … manages the State’s military forces, which are composed of the New York Army National Guard, New York Air National … by NGB for expenses it incurs in operations and training of the State Army and Air National Guard. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsOversight of Homeless Shelters
… – between 2007 and 2018. The Office administers programs for the State’s low-income residents and provides support to … compliance with applicable rules and regulations. For 2018, Local Districts submitted $2 billion in gross … Twenty-one of those 96 shelters had been visited on prior audits and had been determined to be in poor …
https://www.osc.ny.gov/state-agencies/audits/2020/03/10/oversight-homeless-sheltersState Agencies Bulletin No. 1845
… actions that must be taken to correct employees’ addresses and tax data. Affected Employees Employees with the following … the New York Employee’s Withholding Allowance Certificate for New York State and Local taxation of employees. Payroll … queries. Subsequently, OSC will provide tools to agencies for identifying employees requiring corrections in order to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-data