Search
Opinion 2005-1
… service provider. To avoid contravening the constitutional gift prohibition, it is incumbent upon the town to take … in our opinion, would constitute a mere gratuity and gift in contravention of article VIII, §1 (see, e.g., 1988 … the additional payment, the payment would not constitute a gift (see Opn 88-69, supra ). As to pursuing the collection …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1III.7 Data Quality – III. Statewide Financial System (SFS)
… Build process, including but not limited to Supplier Self Service, Interagency Billing, Procurement Card etc. AP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-qualityDiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
… Brown, former clerk of the Town of Potter. Brown, 49, was arrested Friday for allegedly stealing nearly $24,000 in cash …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000Medicaid Program – Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care
… for pharmacy services covered by recipients’ managed care plans. The audit covered the period October 1, 2011 … are economically disadvantaged and/or have special health care needs. In general, the Medicaid program pays medical … through either the fee-for-service method or the managed care plan method. Under the feefor- service method, Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2015/01/05/medicaid-program-improper-fee-service-payments-pharmacy-services-covered-managed-careMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… claims going back to January 2017. About the Program In 1990, Congress created the MDRP to reduce state and … drugs and drugs dispensed to individuals enrolled in Medicaid managed care plans. The MDRP requires drug … with the Centers for Medicare & Medicaid Services in exchange for Medicaid coverage of most of the …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… Purpose To determine if the Department of Health’s AIDS Institute (Institute) has provided effective … consistent with contract requirements. Our audit covered the period April 1, 2014 through February 6, 2017. Background … To determine if the Department of Healths AIDS Institute has provided …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsOther Bulletin No. 52
… the agency of OSC’s automatic processing of the Bargaining Unit, Benefit Program and Earnings Program change Affected Employees Payroll Bargaining Unit Code (BU78) will be established for all employees in agency 19001 currently in Bargaining Unit 79. Background OSC has determined that the new Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-52-new-bargaining-unit-code-benefit-program-and-earningsDiNapoli: January Tax Collections Fall Short
… totaled $37.4 billion, 0.6 percent higher than last year for the same period. Year-to-date collections from PIT were … $264.7 million lower than updated projections. Spending for local assistance programs totaled $81.9 billion and was …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortState Agencies Bulletin No. 1494
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1494-organization-new-york-state-managementconfidential-employeesGraded Rates – Contribution Stabilization Program
How graded rates for the NYSLRS Contribution Stabilization Program change
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesTown of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… with real property taxes, water and sewer charges, and State aid. Key Findings The Board and Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Wayne County Probation Department – Restitution Payments (S9-20-6)
… on and officials did not always make reasonable efforts to locate victims promptly. In addition, officials did not …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Starpoint Central School District – Network Access and Application User Permissions (2022M-101)
… agreed with our recommendations and indicated that they plan to take corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… sound financial decisions was compromised. The former and current Supervisors did not provide oversight of the … bank reconciliations were not performed. As a result, the current Supervisor and bookkeeper were unaware that two bank …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Merrick Union Free School District – Financial Management (2024M-64)
… surplus fund balance from 19 percent at June 30, 2015 to 8 percent as of June 30, 2023, they consistently … Recommendations Continue reducing surplus fund balance to comply with the statutory limit. Adopt budgets that … of appropriations and fund balance that will be used to fund operations. Maintain reserves at reasonable levels. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… of Trustees. Budgeted appropriations for the general, water and sewer funds for the 2016-17 fiscal year totaled … the Clerk-Treasurer. Unpaid property taxes ($101,000) and water bills ($64,000) have severely impacted the Village’s … services and funding goals. Adopt reasonable budgets based on accurate historical or known trends for revenues and …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30City of Yonkers – Information Technology (2017M-86)
… Purpose of Audit The purpose of our audit was to determine whether City officials … 30, 2014 through November 30, 2016. Background The City of Yonkers is the fourth largest city in New York State, with … City of Yonkers Information Technology 2017M86 …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Opinion 91-8
… agent" and perform functions pertaining to the payment, registration, conversion and reconversion of bonds issued by … to execute a properly authorized contract, or to issue a check to pay a properly audited and lawful claim, does not … of the bond (see Finigan v Zuber , 156 Misc 2d 479, 281 NYS 930; see also 15 McQuillin, Municipal Corporations [3rd …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Opinion 2000-16
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (beneficiaries under group life insurance policy); (meaning of "family" as used in special … acts); (use of tax moneys by to purchase group life insurance) WORDS AND PHRASES -- "Family" (meaning for …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16CUNY Bulletin No. CU-591
… Background Section 11, Article III of the 2006-2009 Blue Collar Agreement between the City University of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-591-cuny-june-2017-uniform-allowance-payment