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Town of Hancock – Justice Court Operations (2021M-6)
… Determine whether the Town of Hancock Town Justice Court Court fines and fees were properly accounted for …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Town of Ossian – Tax Collector (2016M-364)
… Purpose of Audit The purpose of our audit was to verify the accuracy of the Town’s tax collection for the period January 1, 2015 … The purpose of our audit was to verify the accuracy of the Towns tax collection for the period January 1 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-ossian-tax-collector-2016m-364Opinion 88-11
… of lands subject to reversionary interest) VILLAGE LAW, §1-102(1): When land is conveyed to a village for use as a … right are necessary for such land to be conveyed to a party other than the grantor or his successor in interest. … act of the Legislature to convey the property to a third party to which the grantors' heirs had transferred their …
https://www.osc.ny.gov/legal-opinions/opinion-88-11IX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… The procedures that follow pertain to the refund or return of … Program 99999 Fund 70200 Account 58981 Budget Reference Year Current Year Product Code Agency Specific Project ID …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsState Agencies Bulletin No. 845
… establishment of guidelines and procedures for employee vs. independent contractor determinations can, if followed, … Unit, at (518) 486-4602 or email [email protected].ny.us . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerOpinion 2003-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PAID FIREFIGHTERS -- … department; and (ii) that the member did not cause such accident by his own willful negligence. A death benefit … of the heart was the natural and proximate result of an accident incurred by a paid firefighter in the performance …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Medicaid Program – Improper Medicaid Payments for Misclassified Patient Discharges
… to reimburse hospitals for inpatient medical care. When a hospital bills Medicaid for an inpatient stay, the hospital reports certain information on its claims, such as … information is used to calculate the payment made to the hospital. Hospitals must also use certain patient status …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-misclassified-patient-dischargesNew York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan
… Plan. This program includes the Empire Plan Medicare Rx drug plan (Medicare Rx Plan) for retired members and their dependents who have … who do not have Medicare. Claims paid under the Medicare Rx Plan are eligible for enhanced drug manufacturer discounts …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/new-york-state-health-insurance-program-incorrect-payments-cvs-caremark-medicare-rx-drugQualified Personal Service Contracts (QPSC) Listing
… to a Task Force and on their agencies' websites. A QPSC is any new, renewed, or amended State agency contract with … of $1 million or more over any twelve-month period. Below is information regarding all the Department's contracts that … A QPSC is any new renewed or amended State agency contract with any …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingDiNapoli: Convicted Drunk Drivers Not Installing Court-Ordered Ignition Locks
… courts; Require probation officers to make and document all required DMV checks and home visits, as well as pertinent …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-convicted-drunk-drivers-not-installing-court-ordered-ignition-locksOpinion 90-1
… the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (gifts of moneys to public entities) LOCAL LAWS -- Municipal … or association, or private undertaking, does not prohibit gifts to public corporations for public purposes ( Comereski …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 99-9
… proper municipal purpose (see, e.g., Waldo's v Village of Johnson City , 74 NY2d 718, 544 NYS2d 809; Murphy v Erie …
https://www.osc.ny.gov/legal-opinions/opinion-99-9Oversight of Pupil Transportation Services
… Objectives To determine whether the State Education Department (Department) is monitoring … ensure safe transportation for all pupils; and whether the Department is monitoring school districts’ compliance … with school bus monitor and attendant qualifications. The audit scope covers the period July 1, 2016 through March …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesOpinion 2004-5
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (annuities for volunteer firefighters) INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies may not be expended to purchase … Whether foreign fire insurance tax monies may be expended to purchase annuities …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Audits
… The Office of the State Comptroller audits State and local governments to ensure that they use taxpayer money effectively and efficiently to promote the common good. We provide two … a concise summary called the Taxpayers’ Guides to Audits; and the entire audit report. See Reports for analyses on the …
https://www.osc.ny.gov/state-agencies/auditsCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… 2017-18 school year, CCC served approximately 90 students in its cost-based Preschool Full-Day Special Class Program. … come from the New York City Department of Education (DOE). In addition to the cost based program, CCC also performs … and provides 1:1 Aide services to children enrolled in the cost-based program. However, payments for services …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-compliance-reimbursable-cost-manualHeuvelton Central School District – Payroll (2016M-322)
… Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb and Oswegatchie in St. Lawrence …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322Westport Central School District – Internal Controls Over Payroll (2014M-013)
… Purpose of Audit The purpose of our audit was to determine if the District established effective internal … were appropriately designed and operating effectively to safeguard District assets. Key Recommendations There were …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013Town of Horicon – Leave Accruals (2016M-421)
… 30, 2016. Background The Town of Horicon is located in Warren County and has a population of approximately 1,390. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421E&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… by SED to provide preschool Special Education Itinerant Teacher (SEIT) services to children with disabilities who are …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manual