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Opinion 91-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … on the issues discussed in the opinion. SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (control of highway …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 91-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. FIRE COMPANY -- Membership (right to be member of more than one company) VOLUNTEER FIREFIGHTERS -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Opinion 96-2
… share of tax refund) REAL PROPERTY TAX LAW, §§102(14), (16), 726(1)(b); Chapter 658 of the Laws of 1991: A village … district" is defined by Real Property Tax Law, §102(16) as: a town or county improvement district, district …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 2002-4
… a town to expend monies from taxes levied for the fiscal year in which the expenditure is to be made to dredge …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 2003-1
… raised (see also Town Law §198[3][d]). Subdivision 3 of section 202 generally provides that the expenses of … parcel will derive therefrom (i.e., on a "benefit basis"). Section 202(5) provides generally that the expense of an … Comp, 1960, p 61). There is no corresponding provision in section 202(5), however, for charging any portion of the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 90-41
… Comp, 1964, p 356; 10 Opns St Comp, 1954, p 30). October 16, 1990 Donald E. Todd, Esq., Village Attorney Village of …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 95-1
… (municipality's responsibility to pay health care cost of urban renewal agency employees) MUNICIPAL … §§503-a, 554: A city is not responsible for paying the cost of health care benefits to retirees of a city urban … and ask whether the city is responsible for paying the cost of these benefits in the event the agency has …
https://www.osc.ny.gov/legal-opinions/opinion-95-1State Agencies Bulletin No. 967
… Affected Employees Employees who have a salary refund (AC230) submitted and processed after the 2009 … for 2010 will not be reduced by the amount of this refund. The IRS considers overpayments for 2009 that are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/967-processing-salary-refunds-ac230s-submitted-osc-after-january-11-2010HTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by HTA of New York, Inc. (HTA) on its … the fiscal year ended June 30, 2014. Background HTA is an SED-approved, for-profit special education provider … disabilities between the ages of three and five years. HTA is reimbursed for preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1002
… bulletins for additional information on this process: Per Payroll Bulletin 831(Automated Printing of Form W2-C), … SS/Med or other relevant data previously reported. Per Payroll Bulletin 611 (New Prior Year Social Security and … file a claim with the IRS for a refund of these taxes. Per Payroll Bulletin 964 (Procedure Change for Prior Year SS/Med …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1002-new-agency-control-d-report-form-w2-c-corrected-wage-and-tax-statementMedicaid Program – Medicaid Claims Processing Activity April 1, 2016 Through September 30, 2016
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period April 1, 2016 … claim that was billed at a higher level of care than what was actually provided; and $25,354 in improper payments …
https://www.osc.ny.gov/state-agencies/audits/2017/07/25/medicaid-program-medicaid-claims-processing-activity-april-1-2016-through-september-30-2016Child Care Licensing and Inspection
… ensure licensed and registered child care facilities are in compliance with applicable laws and are safe for children. … is responsible for overseeing child care services in the State, with the exception of day care centers in New York City (NYC). The Division regulates and inspects …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionTax Check-off Funds
… Signed into law on November 20, 2015 as Chapter 453 of the Laws of 2015 – A.7419 (Farrell) / S.5492 (Marcellino) – … are deposited and requires annual reports relating to the use of such monies. Memo Bill Text Status … Establishes … are deposited and requires annual reports relating to the use of such monies …
https://www.osc.ny.gov/legislation/tax-check-fundsPersonal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment were … through December 31, 2016. Background During the period of our examination, the Department processed almost 7.6 …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsRisk Management Planning Group
… of our examination were to determine if the New York State Insurance Fund (NYSIF): (i) effectively addressed the risk of Risk … compensation insurance for employers within New York State. In 2001, NYSIF accepted RMPG’s proposal to bring its …
https://www.osc.ny.gov/state-agencies/audits/2017/01/24/risk-management-planning-groupOpinion 2011-1
… reimburse the IDA on a bi-weekly basis for the IDA's gross payroll expense on account of the individuals assigned to the …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1College of Mount Saint Vincent – Tuition Assistance Program
… student eligibility. For the three academic years ended June 30, 2010, the school certified 4,686 TAP awards totaling … eligible for TAP awards. Incorrect certifications include 18 students who received awards but did not meet the …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programState Agencies Bulletin No. 523
… Purpose To provide agencies with an updated List of Control-D Reports … June 27, 2003. Affected Employees Staff who use Control-D to view, print and download payroll reports. Effective Date(s) December 10, 2004. Report/Retention Schedules The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/523-agency-control-d-report-list-and-retention-scheduleEmpire Plan Drug Rebate Revenue
… (Department) for all rebate revenue due under its contract with the Department. The audit covered the period January 1, … employees and their dependents. The Department contracted with United to administer the NYSHIP prescription drug … January 1, 2008 and December 31, 2013. In accordance with the contract, United is required to negotiate agreements …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueFire Prevention, Safety and Control
… Background The Office plans, develops and regulates the State’s system of chemical dependency and gambling treatment … it serves. Other Related Audit/Report of Interest State University of New York: Fire Safety at Dormitories …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-control-0