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Opinion 90-50
… funds. This is in reply to your inquiry regarding the legal requirements municipalities must satisfy when the New … Law, what the Comptroller should receive to satisfy the legal requirements of this provision of the Highway Law. … section essentially provides for the creation of a binding legal relationship between the State and the municipality, …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Opinion 89-3
… varies from the bid specifications, have concluded that a variance which is material or substantial may not be waived, … General Municipal Law, §104 under these circumstances. A variance is material or substantial when it would impair the … AD2d 603, 496 NYS2d 764). In the instant situation, the variance between the State contract and the political …
https://www.osc.ny.gov/legal-opinions/opinion-89-3X.6 Overview – X. Guide to Vendor/Customer Management
… AND POLICIES This section informs New York State agencies of established Special Use Vendor IDs used in the Statewide Financial System (SFS). Vendor Management Unit … (X equals the assigned Debt Service number from OSC-Bureau of Cash Mgmt) To be used by agencies when processing Debt …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6-overviewAbout Statement No. 68 – Governmental Accounting Standards Board
… be based on actuarially determined rates. GASB’s position is that government employee pensions are a component of the … need to report annually, NYSLRS calculates your employer allocation percentage or proportionate share, net pension … selected for an audit, NYSLRS will notify you and tell you what data you will be required to provide and how to submit …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68DiNapoli: Livingston County Woman Pleads Guilty to Stealing Over $25,000 in Her Deceased Mother's State Pension Payments
… P. DiNapoli, Livingston County District Attorney Ashley Williams and New York State Police Superintendent Steven G. … own pockets,” DiNapoli said. “Thanks to District Attorney Williams and the New York State Police, she is being held … to protect the New York state pension system from fraud.” Williams said, “Concealing the death of a family member for …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pensionComptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Town of Bolivar , Circleville Fire District , Town of Clarendon , … is being spent appropriately and effectively.” Town of Bolivar – Community Development Block Grant (Allegany County) … today announced his office completed audits of the Town of Bolivar Circleville Fire District Town of Clarendon Cohoes …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… the Center for Instruction Technology and Innovation (CiTi) BOCES. “William Fisher was supposed to help adults earn … position to take advantage of others.” Fisher worked for CiTi BOCES in the town of Mexico, NY. During an internal audit, CiTi BOCES found discrepancies with Fisher’s time sheets. …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-bocesDiNapoli: Contractor Failed to Turn Over $1.5 Million in Prescription Drug Rebates to NYS
… A company that was supposed to collect rebates from drug manufacturers on behalf of the New York State Health Insurance Plan (NYSHIP) failed to turn over nearly $1.5 million in rebates to the state over a four-year period, according to an audit … A company that was supposed to collect rebates from drug manufacturers on behalf of the …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-contractor-failed-turn-over-15-million-prescription-drug-rebates-nysVI.4 Reappropriations Overview – VI. Budgets
… obligations can no longer be incurred nor payments made In most cases, when the legislature enacts an appropriation, … and CUNY state operations appropriations is from July 1st to June 30th of the fiscal year plus the carryover period. … created or associated with transfers and interchanges do not get reappropriated with the related parent …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewState Agencies Bulletin No. 2115
… fiscal year until the Legislature passes and the Governor signs the 2023-24 State budget or a budget extender bill to … files until the Legislature passes and the Governor signs the 2023-24 State budget or a budget extender bill. … bank as soon as the Legislature passes and the Governor signs the 2023-24 State budget or a budget extender bill to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2115-paycheck-distribution-april-6-2023-institution-cycle-paychecksImproper Episodic Payments to Home Health Providers (Follow-Up)
… initial audit report, Improper Episodic Payments to Home Health Providers (Report 2016-S-4 ). Background The State's Medicaid program provides a wide range of health care services to individuals who are economically disadvantaged and/or have special health care needs. Effective May 1, 2012, the Department of …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/improper-episodic-payments-home-health-providers-followMedicaid Program – Medicaid Drug Rebate Program Under Managed Care
… collections on drugs dispensed to individuals enrolled in Medicaid managed care. The audit covered the period from October 1, 2011 to June 30, 2014. Background In 1990, Congress created the Medicaid Drug Rebate Program … from drug manufacturers. The Affordable Care Act, enacted in 2010, extended prescription drug rebates to cover …
https://www.osc.ny.gov/state-agencies/audits/2015/02/18/medicaid-program-medicaid-drug-rebate-program-under-managed-careSelected Aspects of the Migrant Education Program
… temporary or seasonal employment in an agricultural or fishing activity as a principal means of livelihood. The …
https://www.osc.ny.gov/state-agencies/audits/2015/05/15/selected-aspects-migrant-education-programCriminal History Background Checks of Unlicensed Health Care Employees
… Purpose To determine if the Department of Health (Department) effectively oversees and monitors efforts by Nursing Homes, Adult Care Facilities (ACF), and Home Health Care (HHC) providers to adequately safeguard patients … To determine if the Department of Health effectively oversees and monitors efforts by Nursing …
https://www.osc.ny.gov/state-agencies/audits/2017/06/08/criminal-history-background-checks-unlicensed-health-care-employeesAccounts Payable Advisory No. 29
… Reference : Guide to Financial Operations: Chapter XII, Section 4.B - Certification of Vouchers Chapter XII, Section 4.D - Certification of Internal Controls over the … to the Comptroller annually, or at any time there is a new head of the agency, that the agency has sufficient …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… audit focused primarily on expenses claimed on E&D’s CFR for the fiscal year ended June 30, 2015 and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2014. About the Program … of Education (DOE) refers students to E&D and pays for its services using rates established by SED. The rates …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualOversight of Telemental Health Services (Follow-Up)
… of TMH and TMH practitioners. OMH also issued a blanket attestation for providers to complete that wished to offer …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… in our initial audit report, Enforcement of Article 19-A of the Vehicle and Traffic Law ( 2018-S-7 ). About the … in the Program. Our initial audit sought to determine if the Department was taking adequate steps to both identify … process for reviewing motor carrier compliance, which uses desk reviews with advance notice of the sample of driver …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by NYSARC, Inc. - Rockland County Chapter (NYSARC Rockland) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualMonitoring Town Asphalt Road Projects (2012MS-7)
… the ingredients used in each specific batch of hot mix asphalt (HMA) loaded on delivery trucks. The delivery ticket … work. Key Findings Towns can improve their monitoring of asphalt road surfacing projects to better ensure that asphalt products vendors provide meet bid specifications. Our …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7