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Opinion 90-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. FIRE DISTRICTS -- Dissolution (disposition of surplus moneys) TOWN LAW, §185(1): Absent a provision to … Whether surplus moneys of the fire district may be used to repair and replace the …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Medicaid Program – Medicaid Payments Made Pursuant to Medicare Part C
… a pacemaker, for which a Medicare Advantage Plan paid the provider $25,322. In comparison, Medicaid's fee for the … than Medicare's payment. Nevertheless, Medicaid paid the provider $5,848 for coinsurance because there are no limits …
https://www.osc.ny.gov/state-agencies/audits/2014/05/09/medicaid-program-medicaid-payments-made-pursuant-medicare-part-cCity of Long Beach – Budget Review (B18-7-5)
… budget review issued in May 2017. Background The City of Long Beach, located in Nassau County, has been authorized to … City of Long Beach Budget Review B1875 …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5Vendor File Advisory No. 7
… to Supplier registration and forms and Supplier Self-Serve Portal coinciding with the 2017 SFS Updates Reference : Guide … These changes include updates to the Vendor Self-Service Portal, vendor registration process, and vendor forms. Vendor Self-Service Portal - Winter Update Vendors will be able to enroll …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/7-supplier-updatesEmployer Contribution Calculation
… Program Legislative Session 2015-2016: Signed into law on July 30, 2015 as Chapter 94 of the Laws of 2015 – A.7670 … fire retirement system (the Retirement System or System) on the basis of rates determined on known salaries from the prior fiscal year rather than on …
https://www.osc.ny.gov/legislation/employer-contribution-calculationOptional Service Credit Purchase Payments – Enhanced Reporting
… earnings to NYSLRS. However, you must reduce the amount of the member’s earnings you report to the Internal Revenue Service for federal income tax by the amount of each deduction taken. For Social Security and State and …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsMedicaid Program – Improper Medicaid Payments to a Transportation Provider
… Purpose To determine whether Medicaid made inappropriate payments to a transportation provider. The audit covered the period … To determine whether Medicaid made inappropriate payments to a transportation provider The audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/medicaid-program-improper-medicaid-payments-transportation-providerCUNY Bulletin No. CU-415
… Purpose To advise agencies of the new Bargaining Unit and Benefit Program for … Checks dated December 2, 2010 Background At the request of CUNY, OSC has established a new Bargaining Unit and a new … CC to CD effective 11/18/2010 using the Action/Reason code of POS/CBU (Position Change/Change Bargaining Unit). Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-415-establishment-new-bargaining-unit-and-new-benefit-programVillage of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … Section 4-408. The 2019 fiscal year audit was completed in May 2023, subsequent years have not been audited. Ensure … health insurance amounts, and the tax levy were entered on the balance sheet instead of being categorized as salary …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The … could not assess the Village’s financial operations to make informed decisions. The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 fiscal year financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Hampton Bays Union Free School District – Claims Processing (2013M-333)
… vendor. For example, the District paid a vendor $17,960 on September 7, 2012, for special education services; the … was dated July 28, 2012 and the purchase order was dated September 5, 2012. Key Recommendation Ensure that purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Town of Stanford – Financial Condition (2013M-225)
… 31, 2013. Background The Town of Stanford is located in Dutchess County and has population of approximately 3,800. … At the end of 2010, the Town had $2.7 million in unexpended surplus fund balance, which was more than … budgets that include the Town’s actual needs based on historical trends or other identified needs. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Village of Sinclairville – Water Operations (2014M-362)
… Purpose of Audit The purpose of our audit was to determine if the Village’s … October 24, 2014. Background The Village of Sinclairville is located in the Towns of Charlotte and Gerry in Chautauqua … water. Village officials have not estimated what part of the unaccounted-for water was due to other …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits were issued. Watervliet … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Small Business Owners Are Backbone of New York's Economy
… for three key areas. The effort includes a link to a portal that invites New Yorkers to submit recommendations for …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-small-business-owners-are-backbone-new-yorks-economyOpinion 92-23
… storage tanks and the erection of a switching station near a well) TOWN LAW, §§198(12)(a), 215(8): A separate board …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Opinion 97-20
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (remodeling … of a volunteer fire department may determine to use foreign fire insurance tax moneys to make reasonable … You ask whether a volunteer fire department may expend foreign fire insurance tax moneys to remodel and purchase …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 95-14
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (personal … the members of each company, may determine to use foreign fire insurance tax moneys to purchase a personal … You ask whether a volunteer fire department may expend foreign fire insurance tax moneys to purchase a new personal …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Oversight of Nurse Hiring and Retention
… Purpose To determine whether the New York City Health and Hospitals Corporation (Health and Hospitals) ensured that direct hire and temporary … To determine whether the New York City Health and Hospitals Corporation ensured that direct hire and …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionOpinion 90-34
… FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and first aid squads) GENERAL MUNICIPAL LAW, §209-b(1); INSURANCE LAW, §§9104, 9105: An emergency rescue and first aid squad within a village fire department … authorized by a special law. You ask whether an emergency rescue and first aid squad within a village fire department …
https://www.osc.ny.gov/legal-opinions/opinion-90-34