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Annual Assessment of Market Orders for 2012, 2013, and 2014
… which direct that the Comptroller audit the expenditures for each market order. Our audit covered the period July 1, 2011 through June 30, 2014 for the Apple and Sour Cherry Market Orders and the period April 1, 2011 through March 31, 2014 for the Apple, Cabbage, and Onion Research and Development …
https://www.osc.ny.gov/state-agencies/audits/2015/05/07/annual-assessment-market-orders-2012-2013-and-2014State Agencies Bulletin No. 870
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase pursuant to the Taylor Law (Civil Service Law, Article 14). Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/870-council-82-dues-and-agency-shop-fee-increaseOpinion 91-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … mayor. Presently, a successor mayor may appoint a new city engineer after the expiration of the engineer's … curtail the common council's present power to consent to a new appointment every third year. It is, therefore, our …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Selected Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery
… Purpose To determine whether the Department of Environmental Conservation (Department) has effective … and pursue parties responsible for the contamination of inactive hazardous waste sites. This audit covers the … as the State Superfund Program, in New York. The purpose of the Program is to identify, investigate, and remediate …
https://www.osc.ny.gov/state-agencies/audits/2015/01/22/selected-aspects-inactive-hazardous-waste-site-remediation-cost-recoveryOpinion 2003-5
… Retirement and Social Security Law §363-d does not apply to death benefits provided pursuant to General Municipal Law §208-b. You ask whether the … Law §363-d applies in the case of death benefits pursuant to General Municipal Law §208-b, for a firefighter who died …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 2006-3
… town cable television franchise fees are credited) REAL PROPERTY -- Franchise (fund to which town cable television …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 88-41
… FIRE PROTECTION AND PREVENTION -- Towns (authority to conduct fire prevention programs) TOWN BOARD -- Powers and Duties (authority to contract for the presentation of fire prevention programs) … of such programs with town property. This is in response to your letter concerning the expenditure of town funds for …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 2004-9
… for municipal hospitals and nutrition programs pursuant to agreements under Public Health Law) GENERAL MUNICIPAL LAW … state or local government funding may be made pursuant to joint agreements under Public Health Law §2803-a under the … bidding requirements of subdivision one of section 103, "[w]here municipal hospitals or nutrition programs that receive …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Wage Theft Investigations
… covered the period April 1, 2011 through December 20, 2013. Background The Department's mission is to protect … unpaid wages, withheld wages, and illegal deductions. In 2013, the Division recouped nearly $23 million in wages and … wage theft investigations timely. As of August 26, 2013, the Division had a caseload of 17,191 cases, including …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… Purpose To determine whether Empire BlueCross BlueShield's (Empire) … for certain special items were reasonable in relation to the hospitals' actual purchase and acquisition costs. …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughOpinion 90-17
… and equipment of the fire district, it makes no provision for the surplus moneys of the district. Consequently, it is …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Total Spending – 2023 Financial Condition Report
… the State’s program priorities. Comparing spending to revenue provides an indication of the State’s ability to support continuing programs. State spending, which … the Rate of Inflation Over the Past Five Years Compared to the prior year, State spending increased $11.1 billion …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingMedicaid Program - Medicaid Managed Care Organization Fraud and Abuse Detection
… Purpose To determine if United HealthCare and Amerigroup made payments to ineligible health care providers and whether these managed …
https://www.osc.ny.gov/state-agencies/audits/2016/07/15/medicaid-program-medicaid-managed-care-organization-fraud-and-abuse-detection2013 Year End Report
… and complied with the New York State Workers’ Compensation Law and New York State’s mandated fee schedules. Background … Committee (SFCC), a private concern established under the Law. Payments from the Fund for Reopened Cases are processed … training to staff to ensure payments comply with the Law and mandated fee schedules. Consider performing a risk …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportState Agencies Bulletin No. 2136
… Purpose: The purpose of this bulletin is to notify agencies of a new earnings code that will be used to correct employee tax balances. Affected Employees: All employees who require a tax balance adjustment due to having a Q22 overpayment in paycheck dated January 4, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsOtselic Valley Central School District – Procurement (2022M-58)
… District (District) officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings District officials did not always seek competition to procure goods and services not subject to competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Newark Valley Central School District – Procurement (2022M-60)
… District (District) officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings District officials did … for the purchase of goods and services not subject to competitive bidding. As a result, goods and services may …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Internal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Military and Naval … has adequate controls over selected financial operations to provide reasonable assurance that State assets are …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsOversight of Homeless Shelters
… Objective To determine if the Office of Temporary and Disability … Assistance (Office) adequately oversees homeless shelters to ensure they are operating in compliance with applicable …
https://www.osc.ny.gov/state-agencies/audits/2020/03/10/oversight-homeless-sheltersControls Over Transportation Services and Transportation-Related Expenses
… Objective Our audit objective was to determine whether the Office for People With Developmental … Disabilities (OPWDD) has established adequate controls to effectively monitor and ensure accountability over … the transportation of clients from OPWDD-run residences to service providers or for other purposes. Between April 1, …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/controls-over-transportation-services-and-transportation-related-expenses