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Opinion 89-38
… retirees or payment to retirees or their beneficiaries, where such changes would require an act of the State … A prohibited local retirement system generally would exist where benefits are payable only upon retirement after a … NY2d 917, 425 NYS2d 91; 1988 Opns St Comp No. 88-6, p 9). Here, as noted, the proposed benefit is analogous to benefits …
https://www.osc.ny.gov/legal-opinions/opinion-89-38Opinion 88-54
… be extended prior to December 31, and, if so, what time table must be followed for the extension of the consolidated … may be extended prior to December 31 and if so what time table must be followed for the extension of the consolidated …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Opinion 92-48
… to the extent inconsistent herewith. December 31, 1992 Roberta Penchina, Clerk-Treasurer Village of Great Neck …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 98-2
… equipment at fire) FIRE COMMISSIONERS -- Reimbursement for Expenses (dinners after board meeting) FIRE DISTRICTS -- … at fire) -- Appropriations and Expenditures (dinners for fire commissioners) TOWN LAW, §178-c: A fire district may … prohibit such use. You ask whether a fire district may pay for dinner expenses for fire commissioners under the …
https://www.osc.ny.gov/legal-opinions/opinion-98-2Opinion 92-7
… or burdensome, so that some care is obtained'" ( In re McCormick's Estate , 169 Misc 672 at 675, 8 NYS2d 179 at …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 95-11
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … it is a well established rule of construction that meaning and effect should be given to all the statutory … as superfluous when they may be given a distinct, separate meaning (McKinney's Statutes, §231; Orange and Rockland …
https://www.osc.ny.gov/legal-opinions/opinion-95-11DiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… For the state fiscal year that ended March 31, 2020, New York’s Medicaid program had approximately 7.3 million … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionImplications for the Future – 2022 Financial Condition Report
… and its ability to provide health care, education, human services and other essential programs. In recent years, for … in return; however, this was still well below the $1.92 national average. In the SFY 2022-23 Enacted Budget … combined balances in the State’s two major statutory rainy day reserves totaled $3.3 billion, roughly 50 percent of …
https://www.osc.ny.gov/reports/finance/2022-fcr/implications-futureAdministration of the CityFHEPS Program for Department of Homeless Services Shelter Residents
… DHS’ Client Assistance and Rehousing Enterprise System (CARES)—a case management system—and the Welfare Management … steps to ensure the reliability of data entered in the CARES system, which plays a crucial role in ensuring that all … Routinely monitor client case management records in DHS’ CARES for potential errors and update/correct accordingly. …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/administration-cityfheps-program-department-homeless-services-shelter-residentsMedicaid Program – Oversight of Social Adult Day Care Programs
… be documented, neither the rules nor DOH specify what is considered sufficient documentation to support billing for … ability to protect Medicaid dollars from waste or abuse—is limited without detailed documentation requirements …
https://www.osc.ny.gov/state-agencies/audits/2026/02/06/medicaid-program-oversight-social-adult-day-care-programsOversight of Language Access Services
… languages are spoken in NYC. The 2023 American Community Survey conducted by the U.S. Census Bureau estimated over 1.7 … are owned or staffed by workers who may have LEP. Our survey of 50 restaurants and food establishments and our … of the State Comptroller auditors conducted an unannounced survey of DOHMH facilities’ phone lines and encountered …
https://www.osc.ny.gov/state-agencies/audits/2026/03/25/oversight-language-access-servicesUnified Court System Bulletin No. UCS-341
… automatic processing of the April 2024 Salary Increases for Judges, Justices, and New York City Court Clerks of the … adequate levels of compensation and non-salary benefits for Judges and Justices of the state paid courts of the … or Leave with Pay on or after 03/28/2024 are eligible for this salary increase. OSC Actions: OSC will process the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-341-april-2024-salary-increase-judges-justices-and-new-york-cityOther Bulletin No. 80
… wage increase. Position Location Field on Job Data by County Minimum Hourly Wage Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or Westchester $16.50 Other (location outside of Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-80-january-2025-increase-minimum-wage-state-universityEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… fees using outside law firms and to minimize unbillable toll transactions. The audit covered the period January 1, … Bridges and Tunnels, is an MTA agency that operates seven toll bridges and two tunnels that interconnect parts of New … than any other bridge or tunnel authority in the nation. Toll revenues from TBTA help subsidize MTA’s transit and …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… all not-for-profit cemetery corporations (cemeteries) in New York State. As authorized by Article 15 of the … rules, and regulations. Key Recommendations In designing a new data management system, include features that will allow …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceSelected Aspects of Incident Intake and Investigation
… on the SEL cannot hold positions that involve direct care of persons with special needs. The Center has a staff of … the State Executive Law, include specific provisions for independent oversight of the Center, and access to its … to that action, we are concerned that there is a lack of independent oversight and public accountability for the …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationMedicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations
… MCOs received $17.8 billion in mainstream managed care premiums for nearly 5.2 million Medicaid enrollees. The … monthly managed care premium rates, which are based, in part, on allowable MCO administrative costs. For this … that a related-party subcontractor was responsible for paying. We assessed the impact of these non-allowable …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-careUse of Electronic Benefit Cards at Prohibited Locations
… Middle Class Tax Relief and Job Creation Act of 2012 (Pub. L. 112-96, Title IV §4004(a), February 22, 2012) (Act), …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsStreet Construction-Related Permits
… must perform repairs within 30 days of receiving a CAR. Corrective action is required within 3 hours of the … HIQA inspectors to return to reinspect after issuance of a CAR/NICA, and as a result, DOT has no assurance the … Seventy-three of 75 reinspections following issuance of a CAR were passed by a HIQA inspector and approved by a HIQA …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsSelected Management and Operations Practices – BuildSmart NY/Executive Order 88
… Objectives To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by … 8, 2020 was to provide clean, low-cost, and reliable energy consistent with its commitment to the environment and … vibrant New York through customer partnerships, innovative energy solutions, and the responsible supply of affordable, …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88