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Opinion 95-13
… in the opinion. BONDS AND NOTES -- Proceeds (use of excess) MUNICIPAL FUNDS -- Appropriations and Expenditures (use of excess bond … Law, §165.00[a][3], relative to use of excess proceeds remaining after the payment of principal and interest on …
https://www.osc.ny.gov/legal-opinions/opinion-95-13Opinion 93-30
Whether the cost incurred by a village in transporting an individual from a village justice court to a county jail after the individual has been arraigned in village justice court and committed by the village justice to the custody of the county sheriff is a charge of the village or the county
https://www.osc.ny.gov/legal-opinions/opinion-93-30Opinion 89-44
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … JUSTICE -- Acting Justice (reporting requirement to the State Comptroller) STATE COMPTROLLER -- Justice Court Fund …
https://www.osc.ny.gov/legal-opinions/opinion-89-44DiNapoli: Audit Finds Counties Are Not Checking Prices and Scales at Retailers
… An audit of 10 counties found that some did not adequately test the accuracy of retail prices or test scanners, scales and devices used to … that consumers are getting what they pay for.” Testing of retail pricing and weighing devices falls under the …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-audit-finds-counties-are-not-checking-prices-and-scales-retailersDiNapoli Releases Annual IDA Report
… or over $4 billion, from the prior year, according to an annual report released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportIndian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… [read complete report – pdf] Audit Objective Did Indian Lake Central School District (District) officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Medicaid Program – Medicaid Overpayments for Medicare Advantage Plan Services
… Purpose To determine if the Department of Health overpaid health care providers’ Medicaid claims for … Medicare Advantage plans (Plans) also offer supplemental insurance benefits for services that are not covered by …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-advantage-plan-servicesCUNY Bulletin No. CU-509
… a request from CUNY and Local 3, IBEW to establish payroll deductions for agency shop fees and dues for … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. Questions regarding IBEW, Local 3 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-509-establishing-dues-and-agency-shop-fees-local-3CUNY Bulletin No. CU-572
… Purpose To inform agencies of raise eligibility and automatic processing and to provide agencies with the procedures for reporting certain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-572-2012-2016-psc-retroactive-general-salary-increasesCUNY Bulletin No. CU-571
… Purpose To inform agencies of raise eligibility and automatic processing and to provide agencies with the procedures for reporting certain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-571-2012-2016-psc-adjunct-retroactive-general-salary-increasesMedicaid Program – Maximizing Drug Rebates for Health and Recovery Plans
… Purpose To determine whether the Department of Health took appropriate steps to collect all available drug rebates for Health and Recovery …
https://www.osc.ny.gov/state-agencies/audits/2018/06/22/medicaid-program-maximizing-drug-rebates-health-and-recovery-plansOptimizing Medicaid Drug Rebates (Follow-Up)
… made in our initial audit report, Optimizing Medicaid Drug Rebates (Report 2015-S-1 ). Background The State’s … able to recover a portion of the Medicaid prescription drug costs by requesting rebates from drug manufacturers. We …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/optimizing-medicaid-drug-rebates-followMedicaid Program – Medicaid Claims Processing Activity April 1, 2017 Through September 30, 2017
… Purpose To determine whether the Department of Health's eMedNY system reasonably ensured that Medicaid … through September 30, 2017. Background The Department of Health (Department) administers the State’s Medicaid program. … with incorrect information pertaining to other health insurance coverage that recipients had; $3.1 million in …
https://www.osc.ny.gov/state-agencies/audits/2018/08/03/medicaid-program-medicaid-claims-processing-activity-april-1-2017-through-september-30-2017State Agencies Bulletin No. 1664.1
… This bulletin supersedes Payroll Bulletin 1664. Purpose To provide agencies with an updated list of unions that … and dues transactions via electronic file submissions to OSC Affected Employees Employees who are seeking to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16641-updated-procedures-initiating-or-terminating-payroll-deductions-unionYaphank Fire District – Claims Processing (2013M-51)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period January 1, 2012, to December 31, 2012. Background The Yaphank Fire District is … respectively. Key Findings Each Commissioner is assigned to separate committees, which include areas such as …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51White Lake Fire District – Budgeting Practices (2013M-156)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period January 1, 2012, to April 23, 2013. Background The White Lake Fire District is … money than it received. Budget inaccuracies contributed to the District using 54 percent of fund balance to fund the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Rescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… with Company officials the deficiencies related to the bar cash receipts. According to Company officials, the bar committee chairman produced $10,505 in cash at the … officials told us that over the last several years, the bar committee chairman was able to divert cash from the cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250Middle Island Fire District – Budgeting Practices (2013M-93)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period January 1, 2011, to November 30, 2012. Background The Middle Island Fire … OSC or prepare budgets based on reasonable estimates. Due to the continual overestimating of expenditures, the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Lansing Fire District – Financial Condition (2013M-80)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period January 1, 2008, to December 31, 2012. Background The Lansing Fire District is … from the Town of Lansing and the County of Tompkins in which it is located. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… Purpose of Audit The purpose of our audit was to examine selected Company financial operations for the … it obtained the best price. Furthermore the Company’s plan to repay the debt issued to finance construction is based on … of the existing firehouses and increased fundraising plans do not happen as planned. Develop comprehensive written …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financial