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City of Saratoga Springs – Financial Condition (2012M-201)
City of Saratoga Springs Financial Condition 2012M201
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201Taxes and Interest
… the property. The interest rate is set by the New York State Department of Tax and Finance and is updated …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestXI-A.1.B Category Codes – XI-A. Purchasing
… accurately track and report spending information. New York State (NYS) uses the United Nations Standard Products and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codesState Agencies Bulletin No. 1049
… or labor class position from a re-employment roster certified by the Dept. of Civil Service RNL – Reasgn … PLR – Plcmt Rost An appointment from a placement roster. TRL – Tr List An appointment from a transfer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1049-information-regarding-processing-layoff-transactions-payservOpinion 90-12
… not permitted. CPLR 2105 clearly authorizes an attorney's certification in those instances where a statute only … however, a statute, such as CPLR 2607, expressly requires certification by the clerk of the court "any other provision … the obvious meaning of the statute is that only a certification by the clerk of the court is permissible. Any …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Comptroller's Fiscal Update: Year-End Results for State Fiscal Year 2011-12, May 2012
Cost containment actions in the State Fiscal Year (SFY) 2011-12 Enacted Budget have greatly reduced the structural deficit that has long plagued the State.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-year-end-results-2011-12.pdfAdministration of Non-Competitive and Limited-Competition Contracts
… whether the Administration for Children's Services (ACS) properly awarded, extended, and renewed non-competitive … contracts with vendors. We also assessed the adequacy of ACS's monitoring of contractor services. The audit covered … years ended June 30, 2013. Background The mission of ACS is to protect and promote the safety and well-being of …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsOpinion 88-14
… AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- Trust and Agency Funds (transfer of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county … transferred to the general fund. The county may report the money to the State Comptroller as abandoned property, after …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 88-17
Concerning 34 Opns St Comp 1978 p 154 with regard to the dedication of park land in a subdivision
https://www.osc.ny.gov/legal-opinions/opinion-88-17Examination of Pitts Management Associates, Inc. Travel Expenses
… in miscellaneous expenses including $32,500 for software license fees and $9,012 for legal fees …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expensesAddiction Support Services During Emergencies (Follow-Up)
… report, Addiction Support Services During Emergencies ( 2021-S-35 ). About the Program The Office of Addiction …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followTown of Sherburne – Budgeting (2025M-3)
… [read complete report - pdf] Audit Objective Did the Town of Sherburne (Town) Board … our audit period to November 12, 2024 to analyze the 2025 adopted budget. Understanding the Program A realistic …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Rushville Hose Company, Inc. – Financial Oversight (2026M-16)
… Objective Did the Rushville Hose Company, Inc. (Company) Board of Trustees (Board) and membership provide adequate oversight of financial … 1, 2024 – January 5, 2026 Understanding the Audit Area The Board and membership must provide adequate oversight of … Did the Rushville Hose Company Inc Company Board of Trustees Board and membership provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16Town of Schuyler Falls – Host Fee Payments (2026M-26)
… fee payments? Audit Period April 1, 2016 – February 17, 2026 Understanding the Audit Area Landfill host fee payments … waste management company (corporation). As of January 31, 2026, the Town received host fee payments from the … million that were received by the Town as of January 31, 2026, for waste received at the landfill during the period of …
https://www.osc.ny.gov/local-government/audits/town/2026/06/18/town-schuyler-falls-host-fee-payments-2026m-26DiNapoli: Fiscal Stress May be Looming for Glens Falls
… burden, the city is offering the civic center at public auction in August 2014. Although the city has tried to cut …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fiscal-stress-may-be-looming-glens-fallsLong Island Association for AIDS Care
… 30, 2014, we issued report 2012-0063 , entitled the Long Island Association for AIDS Care, Inc. (LIAAC). Based on … LIAAC purchased group medical benefits from the Long Island Network of Community Services (LINCS), which is … 30 2014 we issued report 20120063 entitled the Long Island Association for AIDS Care Inc LIAAC …
https://www.osc.ny.gov/state-agencies/audits/2017/11/10/long-island-association-aids-careMedicaid Program – Improper Managed Care Payments for Misclassified Patient Discharges
… the same day or the following day (which often meets the definition of a transfer). These claims are at a high risk of …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-improper-managed-care-payments-misclassified-patient-dischargesMedicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
… services that were erroneously billed as inpatient claims. The audit covered the period from January 2018 through March … State’s Medicaid program is administered by the Department of Health (Department). The Medicaid program reimburses … and outpatient services. A recipient’s status in a hospital – inpatient versus outpatient – affects Medicaid’s …
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claimsOpinion 99-9
… The city may not, pursuant to section 77-b, pay a tuition charge imposed only on those who seek CLE credit, in addition … requirements for attorneys in New York State. The tuition charge would be in addition to standard registration fees for … fees incurred in connection with attendance shall be a charge against the municipality. For this purpose, a …
https://www.osc.ny.gov/legal-opinions/opinion-99-9Retiring Before Age 62 – Career Plan
… 27 56 24 57 21 58 18 59 15 60 12 61 6 62 0 It is important to know that once you retire with a reduced benefit, the …
https://www.osc.ny.gov/retirement/publications/1642/retiring-age-62