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Opinion 2008-2
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … member providing hauling services as sole proprietor) GENERAL MUNICIPAL LAW §§ 801, 802 (1) (h): A newly elected town board member has an interest in a contract …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Opinion 2010-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … of land shown on the plat that could be possible locations for park or recreational facilities, as well as … Ops St Comp No. 88-21at 39, that to the extent park trust funds are used for general governmental purposes, it may be a …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Opinion 88-35
… Corp. v New York State Higher Education Services Corp, et al , 91 AD2d 1078, 458 NYS2d 702, mot for lv to app den 58 … include hardware, software, personnel training and ongoing vender support services. Each vendor was required to …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Opinion 90-13
… has authority, at the request and expense of a village, to install sewer pipe for a village sewer project in conjunction with a DOT road reconstruction project. This is in reply to your letter concerning installation of sewer …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Opinion 2005-6
… auditorium of the parochial school, is entirely secular in nature, and that the speakers are secular educational experts … this instance, as an incident to the town’s authority to preserve the public peace, good order and safety in the town … are informed that the program would be entirely secular in nature. Nonetheless, since our advisory legal opinions …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6State Agencies Bulletin No. 415
… Purpose To provide an overview of overpayment processing and highlight the changes, resulting from the Payroll System … up using an Earnings (amount to be deducted each biweekly) and Goal Amount (total amount to be deducted). The amount … The overpayment deduction ends when the Goal Amount and Goal Balance are equal. Overpayments may occur for many …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/415-automatic-processing-overpayments-inactive-employeesFood Safety Monitoring
… Purpose To determine whether the Department of Agriculture and Markets (Department) adequately monitors … food supply - from the producer to the retailer to the consumer. Major activities include conducting unannounced …
https://www.osc.ny.gov/state-agencies/audits/2014/01/30/food-safety-monitoringEfforts to Collect Delinquent Taxes (Follow-Up)
… a collection case. Collection actions may include filing a warrant, serving a levy (a legal seizure of property), and … the top 250 individual and top 250 business tax debtors for whom it filed at least one warrant in the prior 12 … of the five collection steps we tested: using applicable search tools to identify taxpayer resources that might be …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followOpinion 88-67
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … in the opinion. CONFLICTS OF INTEREST -- Legal Services (law partner of village mayor hired as village attorney) GENERAL MUNICIPAL LAW, §800(3); VILLAGE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Purchasing and Procurement Practices (Follow-Up)
… Objective To assess the extent of implementation of the eight recommendations included in our initial audit … and Saratoga Race Course. In September 2008, upon renewal of its exclusive Franchise Agreement (Agreement), NYRA …
https://www.osc.ny.gov/state-agencies/audits/2024/01/18/purchasing-and-procurement-practices-followMedicaid Claims Processing Activity October 1, 2011 Through March 31, 2012
… Inpatient claims billed with high (intensive) levels of care that should have been based on less costly "alternate" levels of care, which caused overpayments of $412,737; Claims for … medical equipment, transportation services and nursing home services. At the time the audit's fieldwork was …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-claims-processing-activity-october-1-2011-through-march-31-2012Medicaid Claims Processing Activity April 1, 2012 Through September 30, 2012
… Purpose To determine whether the Department of Health's eMedNY system reasonably ensured that Medicaid claims were … Claims with incorrect billings for alternate levels of care, which caused $465,313 in overpayments; Claims for … drugs, duplicate procedures, transportation services, eye care services, and nursing home and other services. At …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/medicaid-claims-processing-activity-april-1-2012-through-september-30-2012Enhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… audit report, Enhanced Medicaid Payments to Selected Home Health Care Service Providers (Report 2009-S-25). Background Our …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followContract with Daytop Village, Inc. (Follow-Up)
… recommendations included in our initial audit report, Contract with Daytop Village, Inc. (Report 2008-R-1). … OASAS paid Daytop about $97 million through the end of 2009. We found that Daytop did not fulfill its fiscal …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/contract-daytop-village-inc-followOversight of Adult Protective Services Programs (Follow-Up)
… Services (APS) – a program of State-mandated services for adults (over age 18) who, because of a mental or physical … Mohawk Tribe Department of Human Services, responsible for addressing APS referrals outside of New York City (rest …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/oversight-adult-protective-services-programs-followCyber Incident Response Team (Follow-Up)
… Bureau of Investigation (FBI), complaints of phishing and similar cyberattacks often used to deliver ransomware … was created within the Division of Homeland Security and Emergency Services (Division) to provide cybersecurity … and other man-made and natural disasters, threats, fires, and other emergencies. The objective of our initial …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/cyber-incident-response-team-followMonitoring of Select Programs (Follow-Up)
… (EISEP) and Community Services for the Elderly Program (CSE). Both EISEP and CSE aim to provide support and/or services to older adults … included about $77 million and $38 million to EISEP and CSE, respectively. Of the total 2023-24 budget appropriation, …
https://www.osc.ny.gov/state-agencies/audits/2023/07/12/monitoring-select-programs-followSales Tax Vendor Registration Practices (Follow-Up)
… Sales Tax Vendor Registration Practices (Report 2020-S-40 ). About the Program The Department of Taxation and Finance (Department) is responsible for administering more than 40 State and local … these sales to register for a Certificate of Authority (COA), collect the tax from customers, and remit the tax to …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followState Police Bulletin No. SP-230
… dues increase for employees represented by NYSPIA, in Bargaining Unit 62. Affected Employees Employees represented by NYSPIA, in Bargaining Unit 62 are affected. Effective Dates Effective in paychecks dated June 8, 2022. OSC Actions At the request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-230-new-york-state-police-investigators-association-nyspia-dues-increaseMarion Central School District – Procurement (2022M-3)
… [read complete report - pdf] Objective Determine whether Marion Central School District (District) officials procured … planned to initiate corrective action. … Determine whether Marion Central School District District officials procured …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3