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Opinion 96-9
… to a collective bargaining agreement must be calculated as part of the "base salary" of those officers pursuant to … to the chief. Section 207-m provides, in pertinent part, that: whenever the base salary of the permanent … cash compensation to be paid periodically, it would be part of the base salary and the chief would be entitled to a …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Response to Human Trafficking
… Objective To determine whether the Office of Temporary and Disability Assistance (OTDA) is overseeing … to services through the Program including case management, temporary shelter and rental assistance, medical and mental … To determine whether the Office of Temporary and Disability Assistance OTDA is overseeing …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingLow-Income Housing Trust Fund Program
… disbursed in an efficient manner to help meet the State's critical low-income housing needs. The audit covers the … Key Findings A significant number of projects are being delayed at least six months, for about 4,400 low-income … both compliance with policies and transparency regarding awards challenges the integrity of the Program. Key …
https://www.osc.ny.gov/state-agencies/audits/2014/08/28/low-income-housing-trust-fund-programProblem Gambling Treatment Program
… gambling treatment services since 2006, even though four commercial casinos opened in New York State in 2013. …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/problem-gambling-treatment-programCity of Mount Vernon – Audit Follow-Up (2020M-96-F)
… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the City of Mount Vernon’s (City) progress, as of July/August 2025, in … The purpose of our review was to assess the City of Mount Vernons City progress as of JulyAugust 2025 in …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-mount-vernon-audit-follow-2020m-96-fOpinion 94-28
… feasibility of county-wide wastewater treatment) COUNTY LAW, §250 et seq.; GENERAL MUNICIPAL LAW, §99-d: Expenses incurred by a county for advance … supervisors has authorized a contract with an engineering firm to conduct a study of the feasibility of providing …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… should maintain detailed, up-to-date inventory records for all computer hardware, software and data. The information … requirements. Similarly, without proper identification of all computer hardware on a network, unauthorized devices and … vulnerabilities can be applied in a timely manner, if at all. In addition, insufficient records increase the …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesOpinion 88-40
… A certified copy of the resolution must be filed with the Office of State Comptroller within ten days of its … and health insurance, to avoid problems associated with joint employment (1988 Opns St Comp No. 88-12, p 20). With respect to the audit of claims for expenses, section …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… Plan Act of 2021 enhanced this assistance. Between April 1, 2017 and June 6, 2022, HUD allocated over $244 million in … safety protocols. However, as of June 9, 2022 – more than 2 years after the start of the pandemic – HCR had only … million has been reimbursed. To meet HUD’s Report 2021-S-10 2 requirements, HCR must expend over $96 million of the …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingOpinion 92-38
… that bear on the issues discussed in the opinion. FIRE CHIEF -- Powers and Duties (continuation of service until new chief appointed) -- Vacancy (procedure for filling in … -- Powers and Duties (approval of nomination for fire chief); (appointment of fire chief) VILLAGE LAW, §10-1012: If …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Opinion 89-62
… This opinion represents the views of the Office of the State Comptroller at the time it was … on the issues discussed in the opinion. FIRE DISTRICTS -- Elections (signing multiple nominating petitions) ELECTIONS … petitions for fire district office) ELECTION LAW, §6-138; TOWN LAW, §176(7): A qualified voter is not prohibited from …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Opinion 88-64
… and dental benefits for housing authority employees) MUNICIPAL COOPERATION -- Insurance (joint agreement between municipality and public housing authority to provide employee health and dental benefits) … Whether either General Municipal Law Article 5G 119m et seq or Public Housing Law 99 …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Opinion 91-47
… asked our opinion with respect to the appropriate fee to be charged by a Surrogate's Court upon the filing of an … Concerning the appropriate fee to be charged by a Surrogates Court upon the filing of an …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Medicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Follow-Up)
… service limits (such as one clinic that billed 41 dental exams for one recipient over three years when the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessCourse Offerings (Follow-Up)
… whether CUNY was effectively matching course offerings to student demand. The audit covered the three academic years … that CUNY was not effectively matching course offerings to student demands; was not comprehensively tracking students’ …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-followImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Follow-Up)
… (Report 2019-S-2 ). About the Program The Department of Health (Department) administers New York’s Medicaid program. Physicians and other health care professionals who order, prescribe, refer, or … that require an appropriate NPI for OPRA health care providers. The audit covered the period from January 1, 2014 …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/improper-medicaid-payments-claims-not-compliance-ordering-prescribing-referring-andCity of Long Beach – Budget Review (B21-7-6)
… appears insufficient. City officials did not include cash flow projections in the proposed budget. Although not required, cash flow projections would provide officials with another gauge … are in place to reduce the use of overtime. Include cash flow projections in the budget, to identify and address cash …
https://www.osc.ny.gov/local-government/audits/city/2021/05/12/city-long-beach-budget-review-b21-7-6Low-Income Housing Trust Fund Program (Follow-Up)
… in our initial audit report, Low-Income Housing Trust Fund Program (Report 2013-S-32 ). About the Program … on August 25, 2014, examined whether Low-Income Housing Trust Fund Program (Program) funds were being awarded and … 45-a of the Private Housing Finance Law, the Housing Trust Fund Corporation (Corporation) administers the Program. …
https://www.osc.ny.gov/state-agencies/audits/2020/04/02/low-income-housing-trust-fund-program-followSubmitting 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-compensation