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Opinion 2007-4
… due on the annual ambulance service contracts at issue here (see, e.g., 1979 Opns St Comp No. 79-398, unreported; … obligations or for certain other specified purposes. We are informed that the real property in question herein was not financed by the proceeds of any obligations that were outstanding at the time of the sale and therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Driver Responsibility Assessment Program
… drug-related traffic violations or who refuse a chemical test. The Law also mandates a fee of $100 per year for the … the Program database by ITS staff. Several ITS employees have unrestricted access to the database and its contents. …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programImproper Payments for Controlled Substances That Exceed Allowed Dispensing Limits (Follow-Up)
… The State’s Medicaid program provides a wide range of health care services, including prescription drugs, to individuals … dispense when prescriptions are ordered by telephone or fax. Our initial audit report, which was issued on February …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-payments-controlled-substances-exceed-allowed-dispensing-limits-followTowns’ Road Management Plans (2014-MR-2)
… [pdf] , Dryden [pdf] , Highland [pdf] , Masonville [pdf] , Newark Valley [pdf] , Oneonta [pdf] , Preston [pdf] , and … and repair needs and financing. Five towns (Dryden, Newark Valley, Oneonta, Schoharie and Preston) had an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2City of Amsterdam – Budget Review (B23-5-4)
… revenue and expenditure projections and other matters that should be reviewed by the Mayor and Council. City officials …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4Implementation of the Dignity for All Students Act (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Implementation of the Dignity … for All Students Act (DASA) seeks to provide students in New York with a safe and supportive environment free from … included curriculum and annual reporting requirements in 12 bias-related categories (e.g., race, sexual …
https://www.osc.ny.gov/state-agencies/audits/2019/11/21/implementation-dignity-all-students-act-followOverpayments for Therapy Services and Prescription Drugs Covered by Medicare (Follow-Up)
… included in our initial audit report, Overpayments for Therapy Services and Prescription Drugs Covered by … overpaid health care providers’ Medicaid claims for therapy services and prescription drugs that are covered … covered the period January 1, 2012 to December 31, 2016 for prescription drugs and January 1, 2012 to December 31, …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/overpayments-therapy-services-and-prescription-drugs-covered-medicare-followMedicaid Program – Managed Care Payments for Services Not Coordinated Through Recipient Restriction Program Providers
… whether the Department of Health (DOH) provided adequate oversight to ensure managed care recipients in the Recipient Restriction Program … by the designated providers. Key Findings A lack of oversight by DOH and OMIG led to MCOs paying approximately … whether the Department of Health DOH provided adequate oversight to ensure managed care recipients in the Recipient …
https://www.osc.ny.gov/state-agencies/audits/2024/11/26/medicaid-program-managed-care-payments-services-not-coordinated-through-recipientErrors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up)
… the implementation status of the four recommendations made in our initial audit report, Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Report 2016-S-6 ). … the implementation status of the four recommendations made in our initial audit report Errors in Identification of 340B …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/errors-identification-340b-providers-medicaid-drug-rebate-program-followOpinion 89-25
… Contracts (for use of excess capacity of sewage treatment plant) -- Financing of (permissible means of financing expansion of village sewage treatment plant for use by town sewer districts) VILLAGES -- Powers and … means of financing expansion of village sewage treatment plant for use by town sewer districts); (authority to sell …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Submitting Your Payment – Legacy Reporting
… It’s the same system used by banks. Convenient. It saves time, money and paperwork without sacrificing accuracy, … to send NYSLRS your monthly payments, we withdraw exactly what is owed. If you mail NYSLRS a check or initiate an … 1 to access the employer menu). Security Forms There are two separate security forms you must submit to …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/submitting-your-paymentOvertime Compensation – Legacy Reporting
… or greater; Recall overtime; and Holiday premium pay for holidays worked.* As of July 1, 2019, public safety overtime … pay; Inconvenience pay; Location pay; and Straight pay for holidays. *Not all holiday premium pay is considered …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationOpinion 88-39
… or statutory amendments that bear on the issues discussed in the opinion. BAIL MONEYS -- Disposition (cash bail on … JUSTICE COURT ACT, §2021(1): Cash bail which is posted in a town justice court in connection with a felony complaint, is held by the … Whether a county a town in the county or a village located within the town is …
https://www.osc.ny.gov/legal-opinions/opinion-88-39Other Bulletin No. 11
… The emergency appropriations enacted by the New York State Legislature authorize the payment of the 4% increase … cent. Exception: No increase for employees who were on a Leave of Absence (other than Workers’ Compensation Leave) on the effective date of the increase until the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-11-2010-salary-increase-suny-construction-fund-employeesSelected Performance Measures
… by the New York State Legislature in 1965. There are six constituent agencies of the MTA: MTA Bridges and Tunnels, … weekly and monthly commutation ticket holders. Commutation tickets were about 60 percent of ridership in 2017. MTA Bus …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresOversight of Language Access Services
… Objective To determine if New York City Health + Hospitals Corporation is adequately serving the … through December 2024. About the Program The New York City Health and Hospitals Corporation (H+H), a public benefit corporation created by the New York City (NYC) Health and Hospitals Corporation Act of 1969, is the nation’s …
https://www.osc.ny.gov/state-agencies/audits/2025/11/25/oversight-language-access-servicesMedicaid Program – Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program
… Department of Health (Department) accurately excluded 340B drugs from the Medicaid Drug Rebate Program and sought … to pay rebates to state Medicaid programs for prescription drugs dispensed to Medicaid recipients. To collect rebates, … requires drug manufacturers to discount the price of drugs sold to eligible health care providers. The Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-program-errors-identification-340b-providers-medicaid-drug-rebate-programMonitoring Town Asphalt Road Projects (2012MS-7)
… , Salina [pdf] , Shelter Island [pdf] , Southold [pdf] , Thompson [pdf] , and Union [pdf] . Purpose of Audit The …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7Selected Management and Operations Practices (Follow-Up)
… or 7.7 percent. NYPA sold scrap metal and plant equipment without appropriate controls and accountability, and it had …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followJune 2002: GASB Statement 34
… Issued To: Chief Fiscal and Executive Officers For the past 15 years the Governmental Accounting Standards … Statements and Management’s Discussion and Analysis-for State and Local Governments. Major changes required by … of $100 million or greater (phase 1) will implement for fiscal years ending after June 15, 2002; those with …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34