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Opinion 92-17
… that bear on the issues discussed in the opinion. SALES TAX -- Agreements (right of towns to receive share) TAX LAW, §1262(c): A sales tax agreement between a county and cities within the county …
https://www.osc.ny.gov/legal-opinions/opinion-92-17City of Yonkers – Budget Review (B24-6-6)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … determined the City’s proposed budget: Continues to rely on $87.9 million in nonrecurring revenue, such as appropriated fund balance, one-time State funding and sale of property, to finance its …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Town of Wawayanda – Financial Operations (2024M-160)
… or a detailed statement of money received and disbursed on a monthly basis. As a result, the Board could not … codes other than those prescribed by the New York State Comptroller’s Office (OSC) which limits the Town’s … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Selected Payments for Special Items Made to Mary Imogene Bassett Hospital from January 1, 2011 through March 31, 2011
… payments to Mary Imogene Bassett Hospital (Bassett) for special items were made according to the provisions of … and retired State, participating local government and school district employees and their dependents. The Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mary-imogene-bassett-hospital-january-1-2011-throughSelected Payments for Special Items Made to Albany Medical Center from January 1, 2011 through March 31, 2011
… agreement between Empire and AMC. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, participating local government and school district … AMC. Empire’s payments to AMC are generally based on standard fee schedules. However, AMC is entitled to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-albany-medical-center-january-1-2011-through-march-31Controls Over Cash Advance Accounts
… appropriations and the cash is transferred from the State Treasury to a local bank account for use by the agency. As of … anticipated future needs. Return excess funds to the State Treasury. Other Related Audits/Reports of Interest Office of …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0Selected Payments for Special Items Made to St. Mary's Hospital from January 1, 2011 through March 31, 2011
… between Empire and St. Mary’s. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, participating local government and school district … Empire’s payments to St. Mary’s are generally based on standard fee schedules. However, St. Mary’s is entitled …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-marys-hospital-january-1-2011-through-march-31-2011Empire BlueCross BlueShield Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011
… between Empire and Englewood. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, participating local government and school district … Empire’s payments to Englewood are generally based on standard fee schedules. However, Englewood is entitled to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-special-items-made-englewood-hospital-and-medical-centerEmpire BlueCross BlueShield – Selected Payments for Special Items Made to Saratoga Hospital From January 1, 2011 Through March 31, 2011
… between Empire and Saratoga. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, participating local government and school district … Empire's payments to Saratoga are generally based on standard fee schedules. However, Saratoga is entitled to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-made-saratoga-hospital-januaryCollege of Geneseo – Selected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State as well as other outliers. Many of these employees incurred over $100,000 in travel expenses during the three year period ending March …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expensesOpinion 98-7
… This opinion represents the views of the Office of the State … NOTES -- Periods of Probable Usefulness (replacement of fire chiefs' cars); (acquisition of traffic signal control … At the time of replacement, each car would have been in service for about six years. You also ask whether a fire …
https://www.osc.ny.gov/legal-opinions/opinion-98-7Licensing and Monitoring of Proprietary Schools (Follow-Up)
… technology, and English as a second language. The New York State Education Law (Law) requires all non-degree-granting … proprietary schools to be licensed by the State, unless they meet certain exemption criteria. Within … in violation of the Law or Regulations may be placed on probation; have their license suspended, revoked, or not …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-followMedicaid Program – Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements
… (Department) paid for claims in violation of federal and State regulations that require an appropriate National … as participating providers and their NPIs to be included on Medicaid claims. Accordingly, beginning January 1, 2014, …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-claims-not-compliance-ordering-prescribingComptroller DiNapoli Releases Municipal Audits
… of Long Beach , Putnam County and the Village of South Glens Falls . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012
… whether Empire BlueCross BlueShield (Empire) paid claims for special items according to the provisions of the … portion of the Empire Plan (Plan), which includes coverage for inpatient and outpatient hospital services. Empire … while agreements with other hospitals do not have such limitations. From January 1, 2012 to June 30, 2012, Empire …
https://www.osc.ny.gov/state-agencies/audits/2013/12/13/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughMaximum Reportable Days – Legacy Reporting
… Employees paid on a weekly basis should be credited with a maximum of five … 25 days would then be the maximum reported. Employees paid on a biweekly basis must be reported with a maximum of 10 … payrolls, report a maximum of 30 days. Employees paid on a semimonthly or monthly basis must be reported with a …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/maximum-reportable-daysContract Participation of Minority- and Women-Owned Business Enterprises
… properly established annual contract participation goals for minority- and women-owned business enterprises and … public authorities are required to establish annual goals for such participation, make a “good faith” effort to achieve … of the Empire State Development. DED is responsible for the certification of MWBEs. The Dormitory Authority of …
https://www.osc.ny.gov/state-agencies/audits/2015/07/08/contract-participation-minority-and-women-owned-business-enterprisesExamination of Pitts Management Associates, Inc. Travel Expenses
… restructuring and consulting services to Downstate. On a monthly basis, PMA was reimbursed for professional fees … initial contract, which was approved by the Office of the State Comptroller, required PMA to use reasonable efforts to … extension, which was not approved by the Office of the State Comptroller, still required PMA to use reasonable …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expensesOpinion 90-59
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … in the event of an emergency, such as a serious illness or fire, it is within the scope of a town's police powers in the …
https://www.osc.ny.gov/legal-opinions/opinion-90-59