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Local Governments Should Improve Accessibility for New Yorkers
… (Suffolk County) Town of Chili (Monroe County) Town of Clifton Park (Saratoga County) Town of Colonie (Albany …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersOpinion 88-73
… Law, §6-d[3][a]). March 22, 1988 Bruce W. Musacchio, Esq., Town Attorney Town of Collins …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 88-69
… contracts) GENERAL MUNICIPAL LAW, §122-b: A village may contract for services with a private volunteer ambulance … is located, also contracts. You ask whether a village may contract for services with a private volunteer ambulance … town or village, acting either individually or jointly, to contract for the provision of emergency medical services, …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Opinion 95-21
… IMPROVEMENT DISTRICTS -- Consolidation (procedures for) SEWER DISTRICTS -- Consolidation (procedures for) TOWN LAW, §206: A town board may, on its own motion, and … two or more special improvement districts established for the same purpose, subject to public hearing and …
https://www.osc.ny.gov/legal-opinions/opinion-95-21VI.5 Project Budgets – VI. Budgets
… is used to collect financial transactions associated to a project. The Projects module, along with the Commitment … in the Commitment Control module and should refer to SFS Coach for additional guidance: Topic: Commitment Control, … in the Project Costing module and should refer to SFS Coach Job Aid JAA-GCC101-009 ‘Create and Finalize Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… No authority to create a claims auditing position. City May be the governing board, if provided for in the city charter City comptroller (for cities governed by the Second Class …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesDiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… The City Council of Mount Vernon did not have adequate financial information … for the effective management and fiscal oversight of city operations because officials failed to file annual … The City Council of Mount Vernon did not have adequate financial information …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesXIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… OVERVIEW AND POLICIES Expense reports must be certified by the employee requesting reimbursement, the employee’s supervisor, and by an agency Finance Office employee with the authority to certify that the expense report is just, … Expense reports must be certified by the employee requesting reimbursement the employees …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationAccounts Payable Advisory No. 34
… payees totaling $600 or more in a single calendar year on Form 1099-INT. Consistent with the Guide to Financial … , OSC’s Bureau of State Expenditures (BSE) will produce Form 1099-INT to payees and the IRS for reportable payments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestDisaster Recovery Planning
… (ITS) has a complete, functional, and tested disaster recovery plan for its agency and the College of Nanoscale … should have a complete, functional, and tested disaster recovery plan that covers all aspects of its operations, … Key Findings ITS has made some efforts toward disaster recovery planning; however, there is not a complete, …
https://www.osc.ny.gov/state-agencies/audits/2017/12/06/disaster-recovery-planningVariety Child Learning Center – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Variety Child Learning Center (Variety) on its Consolidated Fiscal Report … To determine whether the costs reported by Variety Child Learning Center on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manualUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… compliance with applicable health and safety regulations is sufficient. Our audit scope included the period January 1, … care and education providers, including: day care centers, nursery schools, Head Start programs, group family or family … are complying with health and safety requirements. There is a wide disparity in the way UPK providers are monitored …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsSamaritan Village, Inc. – Chemical Dependency Services Program
… for the individuals it serves (e.g., Medicaid, third party payers, etc.), it reduces claimed Program expenses by …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programSelected Aspects of the Motor Carrier Safety Assistance Program
… including on-site compliance reviews or formal Notices of Violation, which may result in additional … enforcement actions, such as compliance reviews and formal Notices of Violation, when carriers are found to have …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… Objective To determine whether UnitedHealthcare Insurance Company of New York paid claims for Empire Plan … 31, 2019. About the Program The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to over 1.2 million active and retired …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesMedicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage
… New York’s Essential Plan, which provides health insurance to lower-income individuals who, generally, don’t … Essential Plan. Both programs provide comprehensive health insurance and cover many of the same types of services. When … can result in Department-authorized periods of overlapping insurance coverage. Medicaid is the payer of last resort, …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-andIT Asset Management (2022-MS-2)
… – pdf] We also released 20 letter reports to the following School Districts: Brighton Central School District [pdf] , … Central Valley Central School District [pdf] , East Quogue Union Free School District [pdf] , Elmsford Union Free School …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… Purpose of Audit The purpose of our audit was to review the City’s internal controls over … 1, 2011, through January 31, 2013. Background The City of Jamestown is located in Chautauqua County and has a … City of Jamestown Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… adequate oversight of the Town’s financial activities for the period January 1, 2011, to September 30, 2012. … members. Budgeted 2013 appropriations were $271,156 for the general fund and $672,290 for the highway fund. Key Findings Our audit revealed that …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Town of LeRay – Justice Court (S9-14-5)
… Court operated with three Justices – George Mead (retired June 2013), John Hallett and Larry Covell (who started July … in fines, surcharges and fees from January 1, 2012 through June 30, 2013. Key Findings The Court has not properly … Periodically review and reconcile the DMV pending-ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5