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Opinion 2002-13
… INSURANCE LAW §§9104, 9105: Unless otherwise provided by special act, the members of a volunteer fire department … You ask whether foreign fire insurance tax monies received by a fire district treasurer may be used to pay expenses of … Law §§9104[a][4]; 9105[d][2][E]; see also 1989 Opns St Comp No. 89-53, p 120). Sections 9104 and 9105 provide …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Selected Aspects of Travel Expenses
… Authority’s New York City Transit, MTA Bus Company, and MTA Bridges and Tunnels were necessary and properly documented for business purposes. The audit covers the period January 1, … support. The MTA issues policies, procedures, and rules for its staff to follow. MTA’s Board approved an All Agency …
https://www.osc.ny.gov/state-agencies/audits/2015/05/18/selected-aspects-travel-expensesOverpayments of Certain Medicare Crossover Claims (Follow-Up)
… Purpose To determine the extent of implementation of the five … of Health (Department) implemented the Medicare/Medicaid claim crossover system. Under this system, providers submit … to self-report accurate information to eMedNY regarding how much Medicare paid and how much Medicaid owed, which …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/overpayments-certain-medicare-crossover-claims-followInappropriate Medicaid Payments for Recipients With Multiple Identification Numbers and No Social Security Numbers (Follow-Up)
… and whether inappropriate Medicaid payments were made as a result of recipients being assigned multiple identification … identified $17.3 million in Medicaid overpayments because 9,848 recipients were enrolled into Medicaid with multiple …
https://www.osc.ny.gov/state-agencies/audits/2014/08/06/inappropriate-medicaid-payments-recipients-multiple-identification-numbers-and-no-socialAudit of the Tuition Assistance Program at New York Career Institute
… Education's Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … assistance to help eligible students pay tuition. For the three academic years ended June 30, 2011, NYCI … awards totaling $2.2 million that were paid to the school for 840 students. We reviewed a sample of 50 randomly …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-instituteAudit of the Tuition Assistance Program at Mercy College
… an independent postsecondary institution with locations in Dobbs Ferry, the Bronx, Manhattan, White Plains, and Yorktown …
https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-collegeTown of Ossian – Tax Collector (2016M-364)
… of our audit was to verify the accuracy of the Town’s tax collection for the period January 1, 2015 through October … for 2016 totaled approximately $817,000. Key Finding The Tax Collector accurately recorded tax payments and, with minor exceptions that we discussed …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-ossian-tax-collector-2016m-364Unified Court System Bulletin No. UCS-269
… Blazer allowance is pensionable for negotiating unit S9. This provision has been extended to all negotiating units who … Payment An employee must meet the following criteria on 11/30/2018 to be eligible for a December 2018 Uniform Allowance … Leave With Pay or Leave of Absence with an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-269-december-2018-uniform-and-equipment-uniform-allowance-andTown of Hancock – Transfer Station Operations (2016M-255)
… Key Findings The Town of Hancock received a $2,200 payment from the Town of Tompkins but expended $57,100 for … operations. Reevaluate the Town of Tompkins’ contract payment if the fee structure is not changed to increase …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255Local Government Ethics
… governments in a number of ways including, but not limited to, prohibiting municipal officers and employees from acting in relation to certain matters in which they or a relative have an interest and expanding the issues required to be addressed in local codes of ethics to include nepotism. …
https://www.osc.ny.gov/legislation/local-government-ethicsTown of Ticonderoga – Financial Records and Reports (2015M-301)
… 30, 2015. Background The Town of Ticonderoga is located in Essex County and has a population of approximately 5,000. … accurate, supported by the accounting records and filed in a timely manner. Provide the Board with monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301State Agencies Bulletin No. 1713
… who claim exempt from Federal, State and/or Local tax withholding in tax year 2019 Affected Employees Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1713-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2019Town of Plymouth – Board Oversight (2016M-190)
… March 31, 2016. Background The Town of Plymouth is located in Chenango County and serves approximately 1,800 residents. …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Town of Solon - Financial Management (2018M-233)
… plans to address the Town’s operational and capital needs in the general and highway funds. Key Findings From December … 2014 through December 31, 2017, unrestricted fund balance in the general fund increased by $106,230 (110 percent). … During the same period, unrestricted fund balance in the highway fund increased by $50,007 (24 percent). …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233Comptroller DiNapoli Statement on the Passing of Assemblywoman Barbara Clark
… from the start, for her devotion to her constituents in Queens County and for her tireless efforts to improve the … family has lost a beloved wife and mother. The people of Queens and New York state have lost a dedicated public …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-statement-passing-assemblywoman-barbara-clarkWest Seneca Fire District #6 – Financial Management (2013M-14)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over District … The West Seneca Fire District #6 is a district corporation of the State, distinct and separate from the Town of West …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Wantagh Fire District – Payroll (2013M-176)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over payroll for the period …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Holocaust Survivors
… transferred funds to their New York branches. After the war, the vast majority of those funds were transferred back …
https://www.osc.ny.gov/unclaimed-funds/claimants/holocaust-survivorsExamination of Unemployment Insurance Willful Overpayments
… was to determine whether NYDOL properly assessed penalties in accordance with Federal and State law for unemployment insurance (UI) overpayments that resulted from claimants’ willful misrepresentations to obtain benefits. Background UI benefits are temporary income for eligible workers who become …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/examination-unemployment-insurance-willful-overpaymentsMaximus, Inc.
… Purpose The objective of our examination was to determine whether the Department of Health (DOH) followed the proper procurement procedures … purchased the equipment through the formal, competitive process DOH is required to follow under New York State …
https://www.osc.ny.gov/state-agencies/audits/2015/08/21/maximus-inc