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City of Troy – Budget Review (B18-5-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8Cost-Saving Ideas: Legal Requirements
… villages, school districts, fire districts, and town or county improvement districts. These funds may be used to fund …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsUpstate New York Company Delivers $450,000 Investment Gain To The State Pension Fund
… New York State Common Retirement Fund"™s (Fund) investment in Canandaigua-based ClearMomentum has generated a $450,000 … Thomas P. DiNapoli announced today. ClearMomentum is one of hundreds of companies across the state that the Fund … fund while supporting jobs and fueling local economies. Our program continues to serve as a model for public pension …
https://www.osc.ny.gov/press/releases/2015/02/upstate-new-york-company-delivers-450000-investment-gain-state-pension-fundTuition Assistance Program – LIM College
… certifying students for State financial aid. Background TAP is the largest student grant program administered by the … June 30, 2013, the school certified 1,442 awards totaling $2.1 million that were paid to the school on behalf of 538 … risk that a significant number of students certified for TAP were not eligible for awards. Nonetheless, our tests did …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/tuition-assistance-program-lim-collegeCollection of Electronic Waste Fees
… Purpose To determine whether the Department of Environmental … (Department) properly collects all fees and surcharges due to the Environmental Protection Fund (Fund) in compliance … manufacturers of covered electronic equipment to set up and fund programs for the collection and recycling of …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesSelected Operating and Administrative Practices of the Bureau of Narcotic Enforcement (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit report, Selected Operating and … and deterrence to detection and prosecution. For example, our analysis of prescription data identified …
https://www.osc.ny.gov/state-agencies/audits/2015/09/23/selected-operating-and-administrative-practices-bureau-narcotic-enforcement-followTuition Assistance Program – Vaughn College
… Education’s Rules and Regulations when certifying students for State financial aid. Background TAP is the largest … receiving State financial aid payments are responsible for certifying student eligibility. Vaughn College of … about 1,500 undergraduate students enrolled. The tuition for a full-time student is $10,940 per semester. For the …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-vaughn-collegeNational Directory of New Hires Data Security
… Purpose To determine whether the Office of Temporary and Disability Assistance has met Federal requirements for … Assistance (Office) is responsible for supervising State programs that provide assistance and support to …
https://www.osc.ny.gov/state-agencies/audits/2016/07/18/national-directory-new-hires-data-securityCollection of Special Hauling and Divisible Load Overweight Permit Fees
… Purpose To determine whether the Department of Transportation … and bridges. A special hauling permit is generally used to move a single piece of equipment or other item that …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-feesRockland County – Budget Review (B6-13-6)
… The County could face a significant shortfall in sales tax revenue if the County does not receive the budgeted … The County has budgeted for a 4 percent increase in sales tax revenues for 2013 when sales tax collections are projected to decrease by 0.6 percent in …
https://www.osc.ny.gov/local-government/audits/county/2013/04/16/rockland-county-budget-review-b6-13-6Quality of Internal Control Certification
… the New York State Governmental Accountability, Audit and Internal Control Act (Act) requiring State agencies and … staff of the Internal Affairs unit, which is responsible for internal audits. Key Findings The Division submitted its … However, it did not provide the required level of detail for two questions. The Division did not list the deficiencies …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationMedicaid Program – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… Davis, a licensed pharmacist. Pursuant to allegations of improper billing practices, there have been several investigations of Davis Ethical by oversight authorities, including the … District Attorney (NCDA) and the New York State Department of Financial Services (DFS). In December 2011, Davis Ethical …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/medicaid-program-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … Currently, there is no statutory authority for a district to establish a reserve for post-employment benefits that are … promote openness in government and provide taxpayers with better access to the financial workings of government … New …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-auditsOverpayments to Managed Care Organizations and Hospitals for Low Birth Weight Newborns (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Overpayments to Managed Care … fixed monthly capitation payment for each newborn enrolled in the MCO. The MCO, in turn, is responsible for the provision of covered health …
https://www.osc.ny.gov/state-agencies/audits/2016/12/07/overpayments-managed-care-organizations-and-hospitals-low-birth-weight-newborns-followState Agencies Bulletin No. 1287
… of the change related to the taxation of imputed income for a non-employee same-sex spouse’s health coverage and of the potential tax impact for non-residents of New York State. Affected Employees … by New York State (NYS) to be taxable as imputed income for NYS tax purposes, regardless of whether the taxpayer was …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1287-changes-taxation-imputed-incomeVendor Responsibility Documentation
… resubmittal Industrial Development Agencies (IDAs) Indian Nations Labor unions for NYS collective bargaining …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationOpinion 89-23
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Lease (to State agency at less than fair and … and conditions as shall be approved by such body, any real property owned by such county, town, village, fire district …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Oversight of Homeless Shelters
… 2013 to August 5, 2015. Background The Office administers many important programs that assist the State’s low-income … they meet certain standards, as established in New York Codes, Rules and Regulations. In contrast, the Office … in a children’s play area; holes in walls, ceilings, and floors; worn or mutilated mattresses; and a rooftop-access …
https://www.osc.ny.gov/state-agencies/audits/2016/02/12/oversight-homeless-sheltersOpinion 91-43
… (town clerk's function in connection with preparation and custody of claims) TOWN CLERK -- Powers and Duties … Ministerial pre-audit functions, such as checking for mathematical accuracy, may be delegated by town board … certain ministerial "pre-audit steps", such as checking for mathematical accuracy. We expressed the opinion that …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Opinion 91-23
… itself, giving the language its natural and obvious meaning (McKinney's Statutes, §92). The literal meaning must yield, however, when necessary to give effect to …
https://www.osc.ny.gov/legal-opinions/opinion-91-23