Search
Selected Financial Management Practices
… Purpose To determine whether the New York State Olympic Regional … (DEC). The Public Authorities Law requires ORDA to develop and implement a plan to maximize year-round utilization of its facilities for … To determine whether the New York State Olympic Regional …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesOpinion 88-71
… and Duties (waiver of penalties arising from nonpayment of water rents to compromise a claim) CLAIMS -- Compromise or … of (waiver of penalties arising from nonpayment of water rents) GENERAL CITY LAW, §20(1): Under its general … of penalties arising from a property owner's nonpayment of water rents in the context of compromising a claim asserted …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Unified Court System Bulletin No. UCS-327
… an adjustment is needed for COVID-19 overtime such as CVO, ARC must be used. When an adjustment is needed for … Entry Interface (NPAY502) using the Earnings Code AJR, ARC or ARO: Earnings Begin Date: The first date included in … The last date included in the adjustment Earn Code: AJR , ARC or ARO Amount: Amount to be adjusted Comments: An …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-327-april-2021-april-2022-and-april-2023-state-new-york-unifiedOpinion 88-46
… as to whether such an agreement would be proper. While it is not a function of this Office to review the propriety of … through its fiscal officer, would take responsibility for the custody of the funds to be invested, provide for the … fiscal officer to make payments on audit of the auditing official or body of the participating corporation or district …
https://www.osc.ny.gov/legal-opinions/opinion-88-46CUNY Bulletin No. CU-756
… Health Specialty Differential through the Time Entry page. Affected Employees CUNY employees in the following … must enter the following information on the Time Entry page using Earnings Code HSD : Earnings Begin Date: Comp Rate … Health Specialty Differential through the Time Entry page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-756-2022-city-university-new-york-cuny-nurses-health-specialtyState Comptroller DiNapoli Releases Municipal Audits
… financial filing and audit requirements. In addition, for seven consecutive years, an annual update document, which is a required annual financial report, was not properly … and capital plans. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Medicaid Program – Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans
… to Managed Long Term Care Partial Capitation plans for recipients who were no longer enrolled in these plans. … home care, adult day health care, or other long-term care for more than 120 days; have both Medicaid and Medicare; and … or older. Medicaid pays Plans a monthly capitation payment for every Medicaid recipient enrolled in a Plan, and the Plan …
https://www.osc.ny.gov/state-agencies/audits/2016/03/30/medicaid-program-improper-payments-recipients-no-longer-enrolled-managed-long-term-careSandy Creek Central School District – Reserve Management (2023M-43)
… $136,208 was improperly transferred to the debt reserve in the debt service fund even though it was not required to … Although the Business Administrator developed a reserve fund plan, it was outdated and has not been adopted … expenditures. Transfer funds improperly maintained in the debt service fund to the general fund. Obtain Board …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Central Square Central School District - School District Website (S9-19-29)
… - pdf ] Audit Objective Determine whether the Central Square Central School District (District) used its resources … Determine whether the Central Square Central School District District used its resources to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29State Agencies Bulletin No. 2038
… (Earnings Code AMP), and to provide agencies instructions for processing Command Payment and Premium Overtime increases … or Leave of Absence on or after the payment effective date for each respective year are eligible for increases to Earnings Codes AMP, COM and/or PRO. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2038-agency-police-services-unit-apsu-retroactive-increases-command-paymentDivision of Housing and Community Renewal Bulletin No. DH-134
… Covid-19 OT Override (Earnings Code CVO), Earnings Code ARC (Adjust Retro Raise for C19 OT) must be used to … Entry Interface (NPAY502) using the Earnings Code AJR , ARC , or ARO : Earnings Begin Date: The first date included … The last date included in the adjustment Earn Code: AJR, ARC, or ARO Amount: Amount to be adjusted Comments: An …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-134-april-2023-and-april-2024-retroactive-increasesOpinion 2002-6
… adjacent property owners based solely on highway failing to meet qualifications for designation as seasonal limited … be designated as a seasonal limited use highway pursuant to Highway Law §205-a if residences on that highway are … highway for access. The fact that a town highway fails to meet the qualifications for designation as a seasonal …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6EmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits
… whether EmblemHealth Plan, Inc. overpaid dental claims for members covered by two subscriber plans under the New York State Dental Insurance Program. The audit … EmblemHealth Plan, Inc. (Emblem) to process and pay claims for services on behalf of the New York State Dental Insurance …
https://www.osc.ny.gov/state-agencies/audits/2024/01/08/emblemhealth-plan-inc-overpayments-services-requiring-coordination-benefitsJefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… whether Jefferson-Lewis-Hamilton- Herkimer-Oneida Board of Cooperative Educational Services (BOCES) officials … Determine whether JeffersonLewisHamiltonHerkimerOneida Board of Cooperative Educational Services BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… initial audit report, Medicaid Program: Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Report 2022-S-35 ). About the Program The … 14, 2023, was to determine whether Medicaid made improper payments on behalf of members with DOH-authorized overlapping …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planContinuing Crisis: Drug Overdose Deaths in New York
… depriving families of loved ones and damaging communities in countless ways. In October 2017, the U.S. Department of Health and Human … has grown substantially worse. In 2021, the number of deaths surged to nearly 107,000 nationally and more than … Drug overdose fatalities surged during the COVID19 pandemic in New York State with opioidrelated overdose deaths …
https://www.osc.ny.gov/reports/continuing-crisis-drug-overdose-deaths-new-yorkState Comptroller DiNapoli Releases Municipal Audits
… properly recorded or supported by village records. As a result, 133 hours of accrued comp time, valued at … supported by an employee’s time and attendance records. In addition, 33 hours of comp time and eight hours of … budget includes a tax levy of $146,052,165. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 2000-3
… and extension of town improvement districts upon petition. Section 194(1) of the Town Law provides, with … town board must determine by resolution: (a) whether the petition is signed and acknowledged or proved as required by …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3Opinion 2002-16
… Gifts and Loans (payments to not-for-profit corporation to publicize resources available in downtown area) MUNICIPAL … FUNDS -- Appropriations and Expenditures (expenditures to publicize resources available in downtown area); Publicity Funds (expenditures to publicize resources available in downtown area) TOWNS -- …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 89-57
… -- Capital Improvements (town improvement of village street) STREETS AND HIGHWAYS -- Highway Department (town repair and improvement of village street) PUBLIC CONTRACTS -- Contracts not Requiring Bidding (town repair and improvement of village street) HIGHWAY LAW, §142-c; GENERAL MUNICIPAL LAW, §§103, …
https://www.osc.ny.gov/legal-opinions/opinion-89-57