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Opinion 91-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … terms of office of the officers of the local government (NY Const, art IX, §2; Municipal Home Rule Law, … local law, that power would be curtailed since successor mayors would be bound by the appointing mayor's choice for a …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Otselic Valley Central School District – Procurement (2022M-58)
… Valley Central School District (District) officials used a competitive process to procure goods and services not … a transportation efficiency study ($32,500), purchases of ice melt ($10,845) and information technology equipment … 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-58Newark Valley Central School District – Procurement (2022M-60)
… agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. … …
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
… Business Units with guidance on how to process payments to a vendor in foreign currency using the Statewide Financial … or check payments in foreign currencies. In the event that a vendor requires checks to be paid in a foreign currency, … instructions outlined in Section 8.G - Payment Methods of this Chapter. Upon acceptance at the foreign banking …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyXII.6.A Paying Another State Agency – XII. Expenditures
… Interagency payment, Business Units must identify if the billing is from an SFS Online or a Legacy System Business Unit. The following processes are billing scenarios with explanations as to how Business Units … the SFS to create transactions between one another. The Billing Business Unit is the agency supplying the good or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyState Agencies Bulletin No. 1845
… W-2. The Local Tax Data page determines whether local withholding taxes will be taken from the employee’s … paychecks. The form IT-2104 is the New York Employee’s Withholding Allowance Certificate for New York State and … but the Local Tax Data page has an additional amount of withholding; Employee’s home address is in New York City but …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataOversight of Homeless Shelters
To determine if the Office of Temporary and Disability Assistance Office adequately oversees homeless shelters to ensure they are operating in compliance
https://www.osc.ny.gov/state-agencies/audits/2020/03/10/oversight-homeless-sheltersUser Access Controls Over Selected System Applications
… Objective To determine whether access controls over select State … University (Upstate) system applications are effective to prevent unnecessary or inappropriate access to those … unnecessary and inappropriate access to applications due to a change in the users’ status (e.g., employment …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsMedicaid Program - Medicaid Managed Care Organization Fraud and Abuse Detection
… Purpose To determine if United HealthCare and Amerigroup made payments to ineligible health care … managed care organizations (MCOs) to coordinate the care for enrolled Medicaid beneficiaries. In exchange, MCOs receive a monthly premium payment for each enrollee. In 2014, New York State’s Medicaid claim …
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
… Purpose To determine if Medicaid overpaid Medicare crossover claims for physician and … enrolled in both programs are commonly referred to as "dual eligible." In general, for dual eligible individuals, …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsSamaritan Village, Inc. – Chemical Dependency Services Program
… Purpose To determine whether the Office of Alcoholism and Substance … Program expenses by those amounts. Key Findings OASAS is not effectively monitoring the contract to ensure that claims … $337,458. We question Samaritan's allocation of $1,063,810 in costs among OASAS and non-OASAS programs. Samaritan …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programRefunding Local Debt
… until a certificate approved by the State Comptroller is filed with the issuer's finance board setting forth the … or hedge transactions undertaken in connection with such sale. A Certificate Pursuant to Section 90.10(g) of … resolution which shall include a statement that it was duly adopted by the governing board and the date …
https://www.osc.ny.gov/debt/refunding-local-debtSelected Aspects of the Motor Carrier Safety Assistance Program
… Purpose To determine whether the Department of Transportation (Department) is taking appropriate actions to ensure that …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programState Agencies Bulletin No. 2136
The purpose of this bulletin is to notify agencies of a new earnings code that will be used to correct employee tax balances
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsForms and Resources – Reporting Elected and Appointed Officials
… Forms and Samples Standard Work Day and Reporting Resolution … Rev. 5/22 … Elected and Appointed Officials Get forms examples samples and stepbystep guides to help you …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resourcesOpinion 88-41
… TOWN BOARD -- Powers and Duties (authority to contract for the presentation of fire prevention programs) PERSONAL … of those functions which are purely ministerial in nature ( Local 589 v City of Newburgh , 116 AD2d 396, 501 … cash surplus or unanticipated revenues within a fund or by borrowing pursuant to the local finance law. For …
https://www.osc.ny.gov/legal-opinions/opinion-88-412013 Year End Report
… 31, 2013 were appropriate and complied with the New York State Workers’ Compensation Law and New York State’s mandated fee schedules. Background The Board …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportRailroad Bridge Inspection Program
… Evaluate opportunities to leverage the work of all parties to streamline operations through information …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programWage Theft Investigations
… Standards (Division) is committed to safeguarding New York State workers through vigorous enforcement of State Labor … unfair and/or illegal employment and wage practices. By enforcing these laws, the Division seeks to promote future compliance by the employers under investigation. As the investigative …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsOpinion 90-17
… and equipment of the fire district, it makes no provision for the surplus moneys of the district. Consequently, it is …
https://www.osc.ny.gov/legal-opinions/opinion-90-17