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Opinion 90-9
… in article 5 of Village Law) VILLAGE BOARD -- Powers and Duties (delegation of authority to make budget transfers) … by resolution or local law, authorize the auditor to audit and order paid certain claims only. VILLAGE LAW, §§4-412(1), … office of auditor may grant the auditor authority to audit and order paid some, but not all, claims against the village. …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Access Controls and Vulnerability Management
… and data. The audit covered the period from January 2025 to July 2025. About the Program HRVG’s mission is to continue and … River Valley Greenway Act, signed into law on December 31, 1991, aimed to protect and enhance the unique scenic, …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/access-controls-and-vulnerability-managementCharlotte Valley Central School District – Financial Condition (2013M-232)
… is located in seven towns within Delaware, Otsego, and Schoharie Counties. The District is governed by the Board … the District’s finances. However, the Superintendent and the Board did not develop reasonable budget estimates. … actually needed due to the operating surpluses in 2008-09 and 2009-10 (totaling $1,155,011). This resulted in the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232State Agencies Bulletin No. 1273
… Questions about this bulletin may be directed to the Payroll Earnings Mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1273-2013-csea-and-pef-over40-comp-time-ii-cash-outRetroactive Payments – Legacy Reporting
… payments paid to members who already are receiving retirement benefits or disability benefits, or for whom we … NYSLRS employers report information about employees through Retirement Online including their earnings the number of days …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/retroactive-paymentsMedicaid Program – Medicaid Claims Processing Activity April 1, 2017 Through September 30, 2017
… than $31 billion. The claims are processed and paid in weekly cycles, which averaged over 7.4 million claims and …
https://www.osc.ny.gov/state-agencies/audits/2018/08/03/medicaid-program-medicaid-claims-processing-activity-april-1-2017-through-september-30-2017Retirement System Membership – Special 20- and 25-Year Plans
… officers and paid firefighters working for New York State or any municipal employer in the State, membership in the New … Your plan is listed in your Member Annual Statement, or you can contact us to verify your plan coverage. Members … file a Request for Withdrawal from Section 384-d (PF5466) form with the Office of the State Comptroller. …
https://www.osc.ny.gov/retirement/publications/1517/retirement-system-membershipDiNapoli: Tax Collector Faked Her Personal Tax Payments
… An audit and investigation by State Comptroller Thomas P. DiNapoli’s led to the arrest today of DePeyster Town Clerk and Tax Collector Michelle Sheppard, who admitted she falsified her personal town and county tax payments of $4,303. “Day after day, Ms. … An audit and investigation by State Comptroller Thomas P DiNapolis led …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-collector-faked-her-personal-tax-paymentsNew York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by New York Therapy Placement Services, Inc. (NYTPS) on its … To determine whether the costs reported by New York Therapy Placement Services Inc on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015
… through New York State of Health, the Department’s online marketplace for health insurance; $1,052,058 in overpayments for claims billed with incorrect information pertaining to other health insurance coverage that recipients had; $813,412 in …
https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015State Agencies Bulletin No. 2152
… 2024 will be stopped and the funds will be remitted to the New York State Office of Unclaimed Funds (OUF). Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2152-outreach-and-escheatment-2022-uncashed-nys-payroll-checksState Agencies Bulletin No. 1858
… This bulletin is superseded by Payroll Bulletin No. 1858.1 . Purpose The purpose of this … regarding the outreach and escheatment of uncashed payroll checks for calendar year 2019. Affected Employees Employees with one or more uncashed payroll checks originally issued in calendar year 2019 are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checksPayroll Improvement Project Bulletin No. PIP-002
… agencies of changes to the Reserve EMPLID process for online transactions, the Automated Interface (AI) Load File … upgrade. Affected Agencies Agencies that reserve EMPLIDs online and on the AI File are affected. Effective Dates The … functionality. This will result in changes to both the online and AI processes. To accommodate the new POI …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-002-changes-related-reserve-emplid-process-92-upgradePrograms for Little Learners – Compliance With the Reimbursable Cost Manual
… special education provider located in Westchester County, New York. PFLL provides preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/programs-little-learners-compliance-reimbursable-cost-manualReview of the American Academy of Pediatrics
… payments made to American Academy of Pediatrics, District II (AAP) for various immunization initiatives under contracts … payments made to American Academy of Pediatrics District II AAP for various immunization initiative …
https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatricsOpinion 90-35
… 76, 49 NYS 615; 1A Antieau, Municipal Corporation Law, §10.31; cf . Swift v Mayor , 83 NY 528; Jones v City of … through the Office of General Services. Section 103(3) contains a similar exception for purchases under county …
https://www.osc.ny.gov/legal-opinions/opinion-90-35The New Interdisciplinary School – Compliance With the Reimbursable Cost Manual
… (RCM). The audit covered the expenses reported on NIS’ CFR for the fiscal year ended June 30, 2015, and certain expenses reported on NIS’ CFR for the fiscal year ended June 30, 2014. Background NIS is an … Other Related Audits/Reports of Interest North Country Kids, Inc.: Compliance With the Reimbursable Cost Manual ( …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/new-interdisciplinary-school-compliance-reimbursable-cost-manualNorth Country Kids, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by North County Kids, Inc. (North Country) on its Consolidated Fiscal Reports (CFRs) were … Cost Manual (RCM). The audit covered expenses reported on North Country’s CFR for the fiscal year ended June 30, 2014, … To determine whether costs reported by North County Kids Inc on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/north-country-kids-inc-compliance-reimbursable-cost-manualWestchester County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… a holiday party, a staff picnic, and a donation; and $317 in overreported expenses. $29,895 in costs not offset by …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/westchester-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualParsons Child and Family Center – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Parsons’ CFR for the fiscal year ended June 30, 2015. About the Program … between three and five years of age. Parsons is reimbursed for these services through rates set by SED. The … Parsons reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must be reasonable, …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/parsons-child-and-family-center-compliance-reimbursable-cost-manual