Search
Opinion 2007-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … You ask whether the procurement of paratransit services by a county falls within the professional services exception … provides, inter alia , that except as otherwise provided by the State Legislature, all contracts for public work …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Opinion 2005-8
… Legislature from making a "fair return" on the value of property used and useful in its operation of a gas, electric … municipal corporation, and a "fair return" on the value of property used and useful in such service, over and above …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Opinion 95-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … assessment roll to be used for the apportionment required by section 1908 of the Education Law. Subdivision one of … statement of the portion of such amount to be paid by each of such districts . . . and the said boards of …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Opinion 88-66
… on such a computer program if the employee is paid from funds derived from a federal program? May a school district … computer program developed by an employee who is paid from funds derived from a federal program. The answer to this … rather than school district, employee if the federal funds used to pay the employee retain their identity as …
https://www.osc.ny.gov/legal-opinions/opinion-88-66VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… voluntary on the part of the agency or could be required by OSC. Any State agency that is expected to discontinue operations must … voluntary on the part of the agency or could be required by OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceIX.6.B OSC Draw Procedures – IX. Federal Grants
… Contract Modules within SFS to ensure reimbursement funds are drawn against the correct pool of funding in the … a deposit within SFS. On the following business day, funds are received by the bank. OSC BSAO then matches the … to process the drawdowns on the federal system. Once the funds are received, OSC BSAO will post the receipt. Guide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6b-osc-draw-proceduresRoxbury Central School District - Health Insurance Buyouts (2019M-89)
… health insurance buyouts were cost-effective, supported by collective bargaining agreements and correctly calculated. … for health insurance buyouts were costeffective supported by collective bargaining agreements and correctly calculated …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89Town of New Castle - Recreation Department Cash Receipts (2020M-19)
… - pdf] Audit Objective Determine whether payments received by the Recreation Department were properly receipted, … the Department. The Department did not receipt and remit money in a timely manner. For remittances made in May 2018 … receipts up to 21 days after registration and remitted money up to 24 days after collection. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19Town of Bennington - Financial Management (2019M-249)
… during our audit period and incurred operating deficits in two of the past three years (2016 and 2017). The Board did …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Implications for the Future – 2021 Financial Condition Report
… short-lived, employment has yet to recover fully. During March and April 2020, nearly 2 million jobs were lost in New York State and, as of August 2021, only 55 percent of those jobs were regained. No region … and recovery funding helped support State spending. As a result, by the end of the year, DOB was able to avoid making …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureXI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… reasons for the exemption, and estimated value. No other form of electronic submission will be accepted. All requests …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesXI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… State agencies must assign the appropriate contract prefix for the multi-agency contract in order to create an … multi-agency lease contracts let by OGS, which use an LM prefix. The chart below provides a high level description of CC , CM and LM contracts. Contract Prefix Title and Use CC Combined Contract for Miscellaneous …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsMedicaid Program – Managed Care Payments to Unenrolled Providers
… Medicaid managed care organizations violated federal and State regulations by making payments to unenrolled providers. The audit covered …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersMedicaid Program – Overpayments for Medicare Part C Claims
… payments on Medicare Part C claims for recipients covered by Medicare Advantage Plans. The audit covered the period … and covers cost-sharing balances that are not covered by the Plans, such as a deductibles, copayments, and … payments on Medicare Part C claims for recipients covered by Medicare Advantage Plans …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/medicaid-program-overpayments-medicare-part-c-claimsNew York State School Aid: Two Perspectives
This report examines the recent history of school aid, highlighting the opportunities and challenges presented by this year’s budget.
https://www.osc.ny.gov/files/local-government/publications/pdf/schoolaid2016.pdfIndian Lake Central School District – Medicaid Reimbursements (2021M-150)
Determine whether the Indian Lake Central School District (District) maximized Medicaid reimbursements by claiming all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/indian-lake-2021-150.pdfOwego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
Determine whether District officials effectively managed special education services by ensuring students received services in accordance with their individual e
https://www.osc.ny.gov/files/local-government/audits/pdf/owego-apalachin-2020-21.pdfAdvanced Therapeutic Concepts, Inc.: Compliance With the Reimbursable Cost Manual (2016-S-42) 90-Day Response
To determine whether the costs reported by Advanced Therapeutic Concepts, Inc. on its Consolidated Fiscal Reports were reasonable, necessary...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s42-response.pdfMetropolitan Transportation Authority: Subway Station Conditions - October 2014
The New York City subway system includes 468 passenger stations, which are used by 5.5 million riders each weekday.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2015.pdfMetropolitan Transportation Authority: An Overview of Capital Needs - July 2014
The regional transit system operated by the Metropolitan Transportation Authority (MTA) has improved dramatically over the past three decades.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2015.pdf