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Opinion 92-22
… -- Contracts (representation of owners of property located outside municipality in assessment review … (village comptroller representing owners of property located outside village in assessment review proceedings) … practice limited to representing the owners of property located outside the village without violating article 18 of …
https://www.osc.ny.gov/legal-opinions/opinion-92-22College at Fredonia - Selected Employee Travel Expenses (2012-S-138)
We recently audited the travel expenses of five employees of the State University of New York College at Fredonia (College).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s138.pdfSpecial Quarterly Report on the State Financial Plan: Revenue Results and Trends - First Quarter State Fiscal Year 2008-09
This report is the first of a series of quarterly reports that will highlight key aspects of the State Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-2nd-quarter-2008-09.pdfOpinion 2000-21
… of more than one town, and the board of trustees of an incorporated village or the boards of trustees of more than one incorporated village, as defined in the village law, located … authorizing towns to establish fire districts outside any incorporated village; Town Law §189-a[2][b], [3][b], …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 2002-13
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding fire department … expenses of fire departments' annual fund-raising drive) INSURANCE LAW §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax monies to make reasonable expenditures to fund …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Highland Falls-Fort Montgomery Central School District – Network User Accounts (2021M-145)
… pdf] Audit Objective Determine whether Highland Falls-Fort Montgomery Central School District (District) officials … Determine whether Highland FallsFort Montgomery Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/10/highland-falls-fort-montgomery-central-school-district-network-userCorinth Central School District - Medicaid Reimbursements (2019M-129)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 273 eligible services totaling $16,910. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/corinth-central-school-district-medicaid-reimbursements-2019m-129Nyack Union Free School District – Network User Accounts (2021M-113)
… (IT) control weaknesses were communicated confidentially in a separate letter to officials. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113Stockbridge Valley Central School District - Information Technology (2019M-13)
… District officials did not disable unneeded user accounts in a timely manner. District officials did not provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/stockbridge-valley-central-school-district-information-technology-2019mCarmel Central School District - Extra-Classroom Activities (2018M-45)
… sales tax totaling $431 was not set aside for remittance to the State. The District’s ECA policy was not … Ensure applicable sales tax is collected and remitted to the State. Update and amend the ECA fund policy and establish written procedures to supplement it. District officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45DiNapoli: Tax Breaks From IDAs Continue to Climb
… $190 million. Exemptions are primarily related to local real property taxes; The majority of projects in 2015 were …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-tax-breaks-idas-continue-climbDiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… food and gifts, including $4,495 in holiday and staff appreciation gifts; $2,470 in salary for a teacher’s assistant. Milestone charged the state $9,240 even though it …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-providerDiNapoli Finds Over $100 Million in Inappropriate Medicaid Payments
… the Medicare buy-in program, maternity care, and drug and therapy claims. Nearly $400,000 in premiums may have been … 2019 examined payments made for prescription drugs and therapy services. It found Medicaid paid $20.1 million for … $18.6 million for physical, occupational, and speech therapy services, and $1.5 million for prescription drugs. A …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-finds-over-100-million-inappropriate-medicaid-paymentsOpinion 2001-9
Whether a member of a county board would have a prohibited interest in contracts if he serves as chief operating officer of both contracting entities
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Opinion 91-29
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … -- Treasurer's Powers (liability for tax moneys) INSURANCE LAW, §§9104, 9105; NOT-FOR-PROFIT CORPORATION LAW, … Association of Lakeview may not expend foreign fire insurance tax moneys to pay for an eye care plan, hospital …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Watervliet City School District – Information Technology (2021M-34)
… Officials did not: Establish written procedures for managing, limiting and monitoring user accounts. Disable …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Haldane Central School District – Information Technology (2021M-84)
Determine whether Haldane Central School District District officials adequately managed and monitored user accounts and permissions
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Broadalbin-Perth Central School District – Online Banking (2020M-144)
… Central School District’s (District) Board and District officials ensured online banking transactions were appropriate and information was secure. Key Findings The Board and District officials did not adequately safeguard online … BroadalbinPerth Central School Districts District Board and District officials ensured online banking transactions …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144Lisbon Central School District – Medicaid Reimbursements (2022M-180)
… report – pdf] Audit Objective Determine whether the Lisbon Central School District (District) claimed all … audit school lisbon medicaid reimbursements …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… or file Medicaid-reimbursement claims to recover part of the costs associated with these services. As a result, the … for Medicaid reimbursement. District officials agreed with our recommendation and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34