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Opinion 97-22
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … §§2.00[4][a], 30.00; County Law, §150-a). Accordingly, it is our opinion that the county governing board, and not …
https://www.osc.ny.gov/legal-opinions/opinion-97-22United HealthCare – Overpayments for Services Provided by Eastern Orange Ambulatory Surgery Center
… costs, and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit … 1, 2011 through March 31, 2015. Background The New York State Health Insurance Program (NYSHIP) provides health … New York State Department of Civil Service contracts with United HealthCare (United) to process and pay medical claims …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-eastern-orange-ambulatory-surgery-centerOpinion 95-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … IMPROVEMENT DISTRICTS -- Dissolution (when assets are sold to a public authority) WATER DISTRICTS -- Dissolution (when … Whether the facilities of a town water district for which indebtedness remains …
https://www.osc.ny.gov/legal-opinions/opinion-95-29ACDS, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by ACDS, Inc. (ACDS) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and … To determine whether the costs reported by ACDS Inc on its Consolidated Fiscal Report were properly …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/acds-inc-compliance-reimbursable-cost-manualLois Bronz Children's Center, Inc. – Compliance With the Reimbursable Cost Manual
… special education services through rates set by SED. The reimbursement rates are based on financial information, … reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the … holiday gifts for students, gift cards for staff, and late fees. We also identified $132,713 in questionable costs that …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/lois-bronz-childrens-center-inc-compliance-reimbursable-cost-manualHagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … to 317 children from school districts located in Nassau and Suffolk counties. The counties pay tuition to HLVS for … To SED: Review the disallowances identified by our audit and, if warranted, make the necessary adjustments to the …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1065
… provide instructions for processing the $500.00 lump sum payment for Special Assignment to Duty Pay (SAD) for certain … calendar year are eligible to receive the $500.00 lump sum payment. For more information regarding the eligibility of … Eligibility Criteria To pay the $500.00 lump sum payment for the Special Assignment to Duty Pay, agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1065-2011-special-assignment-duty-pay-sad-earned-calendar-year-2010-certainOpinion 2002-10
… property within the town and provide for the upkeep and repair of such property. You ask whether a town may accept a … the late eighteenth century, to ensure its upkeep and repair. We are informed that the town considers the cemetery … family cemetery and provide for the upkeep and repair of the cemetery, provided that such property falls …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-13
… Law §§9104[a][4]; 9105[d][2][E]; see also 1989 Opns St Comp No. 89-53, p 120). Sections 9104 and 9105 provide … benefit of the department or company (see, e.g., 2000 Opns St Comp No. 2000-6, p 16; 1989 Opns St Comp No. 89-16, p 34; 1987 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Disposal of Electronic Devices
… June 1, 2012 to October 10, 2012. Background Office of Cyber Security Policy P03-002 requires all State entities to …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesCicero Fire District – Financial Condition (2023M-132)
… and contained the necessary information it needed to properly monitor the District’s financial condition and … may not have sufficient financial resources available to address unexpected occurrences or meet its cash flow … in the unrestricted fund balance deficit increasing to as much as $54,423 during the audit period. Effectively …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132State Agencies Bulletin No. 2166
… allowing employees to update their addresses and payroll options in NYSPO. Affected Employees: All active … employees enables New York State to provide high quality payroll services. Addresses are used for such critical tasks … Mailing address types, as well as make changes to their Payroll Options, which determine where pay statements and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2166-new-york-state-payroll-online-nyspo-employee-address-updateCUNY Bulletin No. CU-860
… is to provide agency instructions for processing the CUNY 2026 rate increases for Carpenter and Supervisor Carpenter … of America. The Consent Determination provides for a 2026 rate increase for employees in Carpenter and Supervisor Carpenter titles. Effective Dates: The 2026 rate increases for Carpenters and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-860-cuny-2026-rate-increases-carpenter-and-supervisor-carpenterSelected Aspects of Toll Collections
… assess and collect toll revenues for use of the Thruway. In November 2020, the Authority completed a system-wide … with Tolls by Mail accounting for approximately 10%. During the 3 years beginning January 2019, the Authority … Massachusetts) for registration suspensions. Ensure that all images rejected by the automated process that are …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… allocation should be identified. In situations where the contractor provides services funded by a variety of sources … fair share of allowable indirect costs. For example, if a contractor operates a program for a local government or … of indirect costs, those costs must be borne by the contractor and may not be allocated to the State.The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsHolland Central School District – Claims Audit (2021M-210)
Determine whether the Holland Central School District District Board of Education Board ensured that claims were adequately supported and properly audited before payment
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210East Greenbush Central School District – Leave Accruals (2021M-177)
… (District) officials properly accounted for employees’ leave accruals and correctly calculated payments for unused leave accruals. Audit Results District officials properly accounted for employees’ leave accruals for the 30 employees we reviewed. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/east-greenbush-central-school-district-leave-accruals-2021m-177Haverstraw-Stony Point Central School District – Information Technology (2021M-108)
… - pdf ] Audit Objective Determine whether Haverstraw-Stony Point Central School District (District) officials … Determine whether HaverstrawStony Point Central School District District officials established …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologyVI.1.A Budgetary Chartstrings – VI. Budgets
… range. To the extent agency specific Bill Copy level or Sub Program values are not duplicated under a common … Level 2 : Major Category Level 3 : Category Level 4 : Sub-Category Level 5 : Fund Type Level 6 : Total Fund Level 7 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsRipley Central School District – Financial Management (2021M-23)
… and District officials properly managed fund balance in accordance with statute. Key Findings The Board and … District officials did not properly manage fund balance in accordance with statute. The Board and District officials: … appropriations and appropriated fund balance, resulting in surplus fund balance exceeding the 4 percent statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23