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Opinion 90-16
… hour and that the contract was negotiated by the executive officer of the department. General Municipal Law, Article 18 … §800[4],[5]). For purposes of Article 18, a "municipal officer or employee" means any officer or employee of a municipality, whether paid or …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Opinion 94-31
… 379 NYS2d 10; Board of Education v Associated Teachers of Huntington, Inc., 30 NY2d 122, 331 NYS2d 17; cf. Board of …
https://www.osc.ny.gov/legal-opinions/opinion-94-31DiNapoli: School District Tax Cap Levy Remains at 2%
… school districts and 10 cities with fiscal years starting July 1, 2026, including the “Big Four” cities of Buffalo, Rochester, …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-school-district-tax-cap-levy-remains-at-2-percentImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Report 2022-S-35 ). About the … (DOH) administers the State’s Medicaid program and the Essential Plan, both of which provide health care services to … individuals may transition between Medicaid and the Essential Plan, resulting in DOH-authorized periods of …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024
… the Department of Motor Vehicles (DMV) is responsible for tracking the expenses of administering the Acts, and …
https://www.osc.ny.gov/state-agencies/audits/2025/02/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleUncollected Penalties (Follow-Up)
… outstanding accounts routinely had no collection activity for two years or more and were often deemed uncollectible. …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followImproper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Follow-Up)
… of Social Services or the NY State of Health (the State’s online health insurance marketplace). Multiple eligibility …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-involving-fee-service-claims-recipients-multiple-clientAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022
… of Motor Vehicles (Department) is responsible for tracking the expenses of administering the Acts and assessing …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleControls Over Selected Expenditures (Follow-Up)
… grants to VAPs that serve crime victims and assists sexual assault survivors by directly reimbursing State-licensed … Reimbursement Program is designed to ensure that sexual assault survivors are not billed for FRE services. Our …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act collectively Acts for the State Fiscal Year ended March 31 2023
https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleState Agencies Bulletin No. 2132
… of Fire Prevention and Control (OFPC) Uniform Maintenance Allowance. Affected Employees: Employees in the Fire … criteria are affected. Background: The OFPC Uniform Allowance Side Letter contained in the 2019-2023 Agreement … of New York and PEF provides for an annual maintenance allowance. Effective Dates: The 2022-2023 PEF OFPC Uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2132-2022-2023-uniform-maintenance-allowance-employees-fire-protectionState Agencies Bulletin No. 2219
… of Fire Prevention and Control (OFPC) Uniform Maintenance Allowance. Affected Employees: Employees in the Fire … criteria are affected. Background: The OFPC Uniform Allowance Side Letter contained in the 2023-2026 Agreement … of New York and PEF provides for an annual maintenance allowance. Effective Dates: The 2023-2024 PEF OFPC Uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2219-2023-2024-uniform-maintenance-allowance-employees-fire-protectionState Agencies Bulletin No. 2040
… of Fire Prevention and Control (OFPC) Uniform Maintenance Allowance. Affected Employees Employees in the Fire … criteria are affected. Background The OFPC Uniform Allowance Side Letter contained in the 2019-2023 Agreement … of New York and PEF provides for an annual maintenance allowance. Effective Dates The 2021-2022 PEF OFPC Uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2040-2021-2022-uniform-maintenance-allowance-employees-fire-protectionJefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… was to assess the Jefferson County Industrial Development Agency’s (JCIDA) progress, as of July 2024, in implementing … exemptions, payments in lieu of taxes (PILOT) and project employment. Results of Review We determined that the JCIDA …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… an independent public benefit corporation established in 1975. CCIDA’s Board of Directors (Board) is composed of seven …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… $345,000 in surplus fund balance – enough to fund nearly two years’ of expenditures. We project the District will end …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … Of the 82 deposits totaling $224.4 million made to the CPF bank account during the audit period, we reviewed … disbursements were adequately supported and approved prior to payment. Of the $8.8 million in PILOTs we reviewed, all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Downsville Fire District – Procurement and Claims Audit (2022M-130)
… with the procurement policy and claims were approved prior to payment. Key Findings The Board did not ensure that goods … procurement policy and that all claims were approved prior to payment. None of the 18 purchases of goods and services … debit card transactions, totaling $8,346, were paid prior to Board audit and approval, which could result in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Sewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)
… (IT) contingency plan to help secure and protect business office IT systems in the event of a disruption or … plan to help them adequately secure and protect business office IT systems in the event of a disruption or … plan in place that is properly distributed to all business office staff and periodically tested for efficacy, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-informationWantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… officials established adequate controls over user accounts for the financial application to help prevent inappropriate access and use. Key … did not establish adequate controls over user accounts for the financial application to help prevent inappropriate … officials established adequate controls over user accounts for the financial application to help prevent inappropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-access