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Opinion 2005-3
… the issues discussed in the opinion. PARKING FACILITIES -- Construction of (by school district) REAL PROPERTY -- Sale … (sale and leaseback of occupied building) EDUCATION LAW §§402, 1709(11); GENERAL MUNICIPAL LAW §§72-j, 109-b: A … certain student facilities, would be managed by a private firm, under a lease-management agreement. Alternatively, you …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Herricks Union Free School District – Overtime (2019M-127)
Determine whether District officials properly approved and monitored overtime for custodial employees
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Opinion 90-60
… discussed in the opinion. REFUSE AND GARBAGE -- Solid Waste Facility (validity of installment purchase contract to … to enter into certain contracts and agreements for solid waste management, collection and disposal. Section 120-w(2) … operation, financing, ownership or maintenance of a solid waste management-resource recovery facility ... for a period …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 2006-4
… MUNICIPAL FUNDS -- Deposits and Investments (term of an irrevocable letter of credit issued as security by a … government deposits and investments do not apply to an irrevocable letter of credit issued by a qualifying federal … local government deposits and investments applies to an irrevocable letter of credit issued by an FHLB. General …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4Selected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… To determine whether the Port Authority of New York and New Jersey has a tracking system that accurately accounts … status of its properties and to track rent and revenues – SAP and YARDI. SAP is an enterprise resource program that is used by the …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceTown of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… the Districts, and as a result, the sewer and water funds owe the general fund $100,020 and $13,745, respectively. All … in place. Key Recommendations Ensure that all interfund loans are repaid in a timely manner. Require the Town …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260Cost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… it is often more convenient for them to pay with a credit card than to fill out a procurement request form and wait for … when not being used by authorized personnel. Maintain a log for the use of credit cards shared by more than one staff …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… May 31, 2017. Background The Bridgehampton Fire District is a district corporation of the State, distinct and separate … 15 active members were inadequate to support 917 of 1,176 points earned by members. District officials did not obtain …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… report - pdf] Audit Objective Determine whether: The Board and District officials effectively managed the financial … appropriations by an average of 9 percent over these years and did not include more than $3.7 million in intended … Board has not adopted comprehensive multiyear financial and capital plans. District officials retained an annual …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
… and District officials complied with Local Finance Law when using a line of credit. Key Findings The Treasurer’s … properly segregated and the Board and District officials did not provide adequate oversight over disbursements. We … that had initials did not include dates to determine when the claims audit had occurred. We reviewed 76 payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawComptroller DiNapoli and Attorney General Schneiderman Announce Sentencing of Former Met Council Director
… million from the taxpayer-funded nonprofit organization in a 20-year grand larceny and kickback scheme. Rapfogel … their wrongdoing and this should serve as an example of what happens when individuals lose their way and become more … Gerard Matheson from the Attorney General’s office is the lead investigator assigned to this case. The …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-and-attorney-general-schneiderman-announce-sentencing-former-met-councilPreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… The New York State Health Insurance Program (NYSHIP), administered by the State … Service), is one of the nation’s largest public sector health insurance programs. NYSHIP covers over 1.2 million …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programDiNapoli: Stony Brook University Hospital Failed to Comply With Contracting and Hiring Rules
… today by New York State Comptroller Thomas P. DiNapoli. “This Stony Brook department awarded a contract to a higher … medical record transcriptions for compliance with the “no off-shore outsourcing” contract clause, which is intended to … is included in the audit. For a copy of the audit, visit: …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-stony-brook-university-hospital-failed-comply-contracting-and-hiring-rulesTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… Town of Hague, in Warren County. The District is governed by an elected nine-member Board. Budgeted appropriations for … new bus acquisitions. Club collections were not supported by adequate documentation and were not always deposited in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraComptroller DiNapoli and A.G. Schneiderman Announce Sentencing in $200,000 Fraud on Long Island
… Attorney General Eric T. Schneiderman today announced the sentencing of Charles Angelillo, 41, of Eastport, for his … are protected and state money is properly spent.” “Today’s sentencing makes it clear that when contractors falsify … into paying more than $200,000 in inflated payments. This sentencing is the latest in the combined efforts of the …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-200000-fraud-long-islandPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and … 2015-16. Appropriated fund balance was not always needed to finance operations because the District had a total of … deposit forms. The Board did not appoint a faculty auditor to reconcile the central treasurer’s records with the ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraMedicaid Program – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… Purpose To determine whether Davis Ethical Pharmacy (Davis Ethical) inappropriately billed Medicaid for prescription medications. The audit covered the period from January 1, … Davis, a licensed pharmacist. Pursuant to allegations of improper billing practices, there have been several …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/medicaid-program-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacySpecial Plan for Town of Elmira District #1 Traffic Officers (Sections 89-q and 603(m))
… (Return to Top) (Return to Top) (Return to Top) VO1839 (Rev. 6/12) © 2012, New York State and Local Retirement System (Return to Top) … Information for members about special plan for Town of …
https://www.osc.ny.gov/retirement/publications/special-plan-town-elmira-district-1-traffic-officers-sections-89-q-and-603mOverpayments to Managed Care Organizations and Hospitals for Low Birth Weight Newborns (Follow-Up)
… Weight Newborns (Report 2013-S-57). Background The State’s Medicaid program reimburses providers for newborn services … capitation payment for each newborn enrolled in the MCO. The MCO, in turn, is responsible for the provision of … for similar claims that had a high risk of not meeting the billing requirements for low birth weight kick …
https://www.osc.ny.gov/state-agencies/audits/2016/12/07/overpayments-managed-care-organizations-and-hospitals-low-birth-weight-newborns-followQuestionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (Follow-Up)
… on September 18, 2015, found significant issues with medical records provided by a physician, Dr. Riaz Ahmad, to … his Medicaid claims. Our review of a sample of Dr. Ahmad’s medical records found they contained inadequate and sparse … were illegible. Department officials also determined the medical record details were not adequate to ensure continuity …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/questionable-payments-practitioner-services-and-pharmacy-claims-pertaining-selected