Search
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
… Purpose To determine if Medicaid made excessive payments for Medicare … in Medicare. Such recipients are commonly referred to as "dual-eligibles." In 1997, Congress established … whom they reimburse directly for services provided to enrollees. For dual-eligible persons, plan providers bill …
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
… Subject : Changes to Supplier registration and forms and Supplier Self-Serve Portal … include updates to the Vendor Self-Service Portal, vendor registration process, and vendor forms. Vendor Self-Service … and enrolling in programs (e.g., direct deposit). Vendor Registration - FYE Update Beginning April 1, 2017, agencies …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/7-supplier-updatesOptional Service Credit Purchase Payments – Enhanced Reporting
… an eligible retirement tax-sheltered plan or account; or Payroll deductions. If a member requests to pay through payroll deductions, you will receive a notification letting … Members can make lump sum payments in addition to payroll deductions. The easiest way for members to manage SCP …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsMedicaid Program – Improper Medicaid Payments to a Transportation Provider
… a private proprietary corporation that has been providing taxi services to Medicaid recipients since September 2012. …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/medicaid-program-improper-medicaid-payments-transportation-providerCUNY Bulletin No. CU-415
… employees may be directed to the Non-Executive Audit mail box. Questions regarding deductions may be directed to …
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: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and … Section 4-408. The 2019 fiscal year audit was completed in May 2023, subsequent years have not been audited. Ensure …
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)
… Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities to the public in a … on July 28, 2023; 363 days after the due date. Report the results of the Village’s fiscal activities to the public, as …
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)
… confirming purchase orders which were prepared after the invoice was received from the vendor. For example, the … 7, 2012, for special education services; the vendor’s invoice was dated July 28, 2012 and the purchase order was …
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)
… in unexpended surplus fund balance, which was more than double the ensuing year’s appropriations. Further, at the end … The Town continues to levy taxes unnecessarily even though it has excessive fund balance. Further, the Board has not …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Village of Sinclairville – Water Operations (2014M-362)
… The purpose of our audit was to determine if the Village’s water system was operating effectively for the period June 1, … year, general fund appropriations totaled $399,464 and water fund appropriations totaled $80,788. Key Findings … officials did not periodically compare the amount of water produced with the amount billed and were unaware of the …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362State Comptroller DiNapoli Releases School Audits
… written procedures for managing, limiting and monitoring user accounts. Auditors determined officials also did not … technology (IT) controls over the district office’s network to safeguard personal, private and sensitive … Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and public …
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
… the Federal Communications Commission as a mobile phone operator, would affix transmission antennae to several …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Employer Contribution Calculation
… contributions for the funding of the New York state and local employees’ retirement system and the New York state and local police and fire retirement system (the Retirement … contributions for the funding of the New York state and local employees retirement system and the New York state and l …
https://www.osc.ny.gov/legislation/employer-contribution-calculationOpinion 97-20
… Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless otherwise … to remodel and purchase appliances for the firehouse kitchen. You ask whether a volunteer fire department may … to remodel and purchase appliances for the firehouse kitchen. Sections 9104 and 9105 of the Insurance Law govern …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 95-14
… Uses (personal computer for fire department); (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, … companies, the members of each company, may determine to use foreign fire insurance tax moneys to purchase a personal computer to be used for department purposes and to pay for a ceremony …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Oversight of Nurse Hiring and Retention
… Corporation (Health and Hospitals) ensured that direct hire and temporary nurses were appropriately screened before … Our audit scope included all currently employed direct hire nurses as of May 2, 2017 and all temporary nurses as of … Health and Hospitals employed 9,161 permanent (direct hire) nurses throughout its network. Additionally, as of …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionOpinion 90-34
… LAW, §§9104, 9105: An emergency rescue and first aid squad within a village fire department is not entitled to … law. You ask whether an emergency rescue and first aid squad within a village fire department is entitled to receive … or fire department, an emergency rescue and first aid squad may be organized either within a fire company or as an …
https://www.osc.ny.gov/legal-opinions/opinion-90-34