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Improper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up) (2023-F-40) 30-Day Response
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f40-response.pdfImproper Overlapping Medicaid and Essential Plan Enrollments (2020-S-66)
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s66.pdfSales Tax Vendor Registration (2020-S-40)
To determine whether the Department of Taxation and Finance has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40.pdfOPWDD Procurement Card Transaction Examination
The objective of our examination was to determine if the PCard transactions within our scope period were appropriate and in compliance with the laws, rules, regulations, and guidelines governing the purchasing card program and State purchasing requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/opwdd-procurement-card-transactions-examination-final-report.pdfZero-Emission Bus Transition (2024-S-37)
To determine whether the Metropolitan Transportation Authority (MTA) has taken steps to evaluate all significant issues (including cost, fire safety, technology, operations, facilities, training, and environmental justice) related to battery-electric bus deployment and included the results of ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s37.pdfIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… Debt service includes the payment of principal and interest on long-term debt and payments on … finance the acquisition, construction, and rehabilitation of State facilities or equipment and expect to receive rental … on the debt issued by the authority or municipality. Use of debt service expenditure accounts for expenditures …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Real Estate Advisory Committee
… is appointed by the Comptroller, with the consent of the Investment Advisory Committee, pursuant to Section 423 of the Retirement and Social Security Law. The Real Estate … the event the Real Estate Advisory Committee disapproves of a proposed mortgage or real estate investment, the …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeActuarial Advisory Committee
… on the actuarial soundness and financial condition of the Retirement System and the Common Retirement Fund, and … on the actuarial soundness and financial condition of the Retirement System and the Common Retirement Fund …
https://www.osc.ny.gov/common-retirement-fund/resources/actuarial-advisory-committeeOpinion 91-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. WATER SUPPLY AND DISTRIBUTION -- Water Fund (use of profits for general village purposes) GENERAL MUNICIPAL … Whether a village board of trustees may use surplus moneys in the villages water fund …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Opinion 2003-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … award program cannot exceed a monthly payment for life of twenty dollars for each year of firefighting service … award program for the active volunteer firefighters of the districts fire department …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Opinion 2005-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to make cash reimbursement to firefighters for out-of-pocket expenses in operating their personal vehicles in … fire insurance tax monies to reimburse active members of the department for mileage expenses …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 89-53
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … be allocated between or among the volunteer fire companies of a multi-company fire department in proportion to the … moneys should be allocated to each volunteer fire company of a multicompany fire district fire department …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Opinion 88-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … WORKERS' COMPENSATION -- Self-Insurance (reimbursement of sheriff's personnel account for General Municipal Law, … benefits must be appropriated for personnel expenses of the sheriffs department …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 2010-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FIRE PROTECTION DISTRICTS: Fire Protection Contracts (cost of debt service of fire company as part of "definite sum"); … between an incorporated fire company and a town on behalf of a fire district is subject to referendum requirements …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Get Information about 1099s
… or 1099-MISC information return, contact the Office of the State Comptroller at: (855) 233-8363 or (518) … 1099INT or 1099MISC information return contact the Office of the State Comptroller at …
https://www.osc.ny.gov/state-vendors/portal/get-information-about-1099sOpinion 88-76
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … issues discussed in the opinion. LIBRARIES -- Investments (of private moneys) -- Private Moneys (accounting for); … Whether interest earned on the investment of moneys appropriated by the village for library purposes is …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Opinion 97-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … establish in county) LOCAL LAWS -- Pre-emption (formation of county lighting district) COUNTY LAW, §250; MUNICIPAL HOME … benefited properties would be assessed for the cost of operating and maintaining street lights …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 99-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … WORDS AND PHRASES -- "Expected Useful Life" (for purpose of the maximum term of energy performance contracts) BONDS … Whether the maximum term of an energy performance contract to be entered into by a …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 93-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. BAIL MONEYS -- Disposition of (when erroneously reported to justice court fund) STATE … that erroneously reported bail forfeiture in the amount of $200 for a particular defendant …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Opinion 94-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … require multiple signatures for all, or a reasonable class of, purchase orders. You ask whether there is any statutory … be obtained to authorize purchase orders in excess of $5000 in towns …
https://www.osc.ny.gov/legal-opinions/opinion-94-21