Search
Opinion 2002-3
… (special district matters) TOWN LAW §198(10); MUNICIPAL HOME RULE LAW §10(1)(i), (ii)(d)(3): A town board may not … it is our opinion that a town may not, pursuant to its home rule powers (see NY Const, article IX; Municipal Home Rule Law §10[1][i]), adopt a local law expanding the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Opinion 97-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … of a fire company and a volunteer ambulance corps at the same time …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Opinion 94-33
… Award Programs (participation by retired members of fire department) GENERAL MUNICIPAL LAW, §§215(1), 217(a): "Retired" members of a fire department may not participate in a service award … life retired members" and "life retired members" of a fire department for which a volunteer firefighters' service …
https://www.osc.ny.gov/legal-opinions/opinion-94-33DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Ordered To Pay Full Restitution for Theft of Nearly $90,000
… Superintendent Steven G. James announced that Bridget Brown, the former treasurer of the Essex County Agricultural … after her conviction by guilty plea of grand larceny in the second degree and grand larceny in the third degree as … stealing funds from the society and the town. “Bridget Brown abused the trust of multiple communities and treated …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-ordered-pay-full-restitutionI.5 OSC Bureau Contact Information – I. OSC Guide to Financial Operations Overview
… SYSTEM HELP DESK The SFS Help Desk is the central point-of-contact for system-related questions and problems of a technical nature for SFS users. The SFS Help Desk will provide first-call, timely resolution of system problems and manage issue escalation. The SFS Help …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i5-osc-bureau-contact-informationXII.10.D Monitoring Moving Services – XII. Expenditures
This section provides guidance on the requirements agencies must follow when procuring and paying for moving services from the Office of General Services OGS centralized contracts
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-servicesState Agencies Bulletin No. 2117
… that OSC will be unable to print SFS checks for Payroll Check Reissues, Reversals, Exchanges, and Direct Deposit … deposit is reversed due to an overpayment, who request a check exchange, and who request a Payroll Check Reissue for any reason are affected. Background The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2117-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsEye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up)
… recommendations made in our initial audit report, Eye Care Provider and Family Inappropriately Enroll as Recipients … were to determine whether the owner of a Medicaid eye care provider (Provider) and the owner’s family members and … of Interest Department of Health: Medicaid Program - Eye Care Provider and Family Inappropriately Enroll as Recipients …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/eye-care-provider-and-family-inappropriately-enroll-recipients-and-overcharge-visionBusiness Services Center Shared Services
… Purpose To determine whether implementation of the Business Services Center has improved the consistency, efficiency, and … Efficiency (SAGE) Commission, established the Business Services Center (Center) within the Office of General Services (OGS) as a centralized office for processing Human …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesInternal Controls Over Selected Financial Operations (Follow-Up)
… military forces, which are composed of the New York Army National Guard, the New York Air National Guard, the New … it incurs for the operation and training of the State Army and Air National Guard, including facilities, equipment, …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members
… delays, taking an average of 227 days – and in one case 10 years – to cancel coverage. Civil Service relies … are up to date and that changes to members’ eligibility status are processed timely to avoid paying claims for … timeliness and accuracy of updates to members’ eligibility status in NYBEAS. Key Recommendations To Civil Service and …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleMental Health Education, Supports, and Services in Schools (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Mental Health Education, Supports, and Services in Schools (Report 2020-N-7 ). About the Program The New York … DOE recognizes the importance of mental health well-being in the school setting, stating on its webpage that “Mental …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/mental-health-education-supports-and-services-schools-followMainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting (Follow-Up)
… Managed Care Organizations – Administrative Costs Used in Premium Rate Setting ( 2014-S-55 ). Background The Department … responsible for setting the monthly Medicaid managed care premium rates, which are based, in part, on the allowable … costs in determining mainstream managed care premium rates. Our audit covered the period January 1, 2011 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/mainstream-managed-care-organizations-administrative-costs-used-premium-rate-setting-followMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Managed Care
… for certain services covered by mainstream managed care plans. Our audit covered the period January 1, 2013 to … pays Medicaid providers using the FFS or managed care method. Under the FFS method, the Department, through … rendered to Medicaid recipients. Under the managed care method, the Department pays managed care plans a monthly …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/medicaid-program-improper-fee-service-payments-services-covered-managed-carePayroll Improvement Project Bulletin No. PIP-010
… scheduled for March 15, 2021. Conversion Changes Plan Type Plan Types in v 9.2 will be two digit numeric codes. … records will be updated during conversion, except for Plan Type 7R (No Retirement Option). Records for Plan Type 7R will not be converted, and there will be no …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-010-changes-pension-plans-payserv-92Public Welfare – 2021 Financial Condition Report
… couples, persons who have exceeded the 60-month limit on Family Assistance, children living apart from adult … Provides information on public assistance and and the States Supplemental …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-welfareTown and County Special Districts and Town Improvements
… calculate future average estimated cost thresholds. 2026 Special District Average Estimated Cost Thresholds … for which a Notice of Hearing is published from January 1, 2026 through December 31, 2026 Town Special Districts … of Legal Services 110 State Street 14th Floor Albany, NY 12236 Contact Elissa Sheehan, Division of Legal Services: …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsCity of Long Beach – Budget Review (B20-7-3)
… and expenditure projections in the City’s proposed budget for the 2020-21 fiscal year are reasonable, and whether the … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3State Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school audits were issued. Alden Central School District – Fuel Management (Erie, Genesee and Wyoming … who had access to the district’s fuel tanks. Avon Central School District – Financial Management (Monroe County) The …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… either not properly separated or not adequately separated for rent receipts and cash disbursements. Payments totaling … $676,389. As a result, district taxpayers are paying for the majority of the costs for providing services that do not benefit them. The board …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-audits