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Allegany County – Court and Trust Funds (2014M-74)
… of a court. However, we found that the Treasurer had been charging a fee of 3 percent when disbursing court funds. Key …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Jefferson County – Court and Trust Funds (2022-C&T-6)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Oswego County – Court and Trust Funds (2022-C&T-5)
… in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services rendered on the property). These actions are recorded in the County Clerk’s … State Comptroller as abandoned property . We identified unclaimed funds from two actions totaling $20,050 that were …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5Delaware County – Court and Trust Funds (2022-C&T-2)
… through March 24, 2022. Background Pursuant to a court order, certain assets may be provided to the court and then … lien. 2 These actions are recorded in the County Clerk’s office when payments are deposited as required by court … transactions is handled by the County’s Fiscal Affairs Office. 2 Security interest in property filed to ensure …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Orleans County – Court and Trust Funds (2024-C&T-6)
The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 through November 1 2024
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Opinion 90-3
… pursuant to sections 458 (veterans), 460 (clergy) and 464 (incorporated associations of volunteer firemen) of the Real …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Opinion 88-38
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (filing fees on appeals to Appellate Divisions and Court of Appeals) CIVIL PRACTICE LAW AND RULES, §8022: …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 95-23
… as discussed above, the town board may require that the claimant certify or verify vouchers presented for payment (Town Law, §118[1]). Such a certification or verification would provide a statement by the claimant that the service was actually rendered or the …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 93-23
… Ass'n v Town Board of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638; Conrad v Hinman , 122 Misc 2d 531, 471 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-93-23Opinion 91-39
… a village trustee who also serves as a town employee may retire from both positions, and subsequently be re-appointed … a village trustee who also serves as a town employee may retire from both positions and subsequently be reappointed to …
https://www.osc.ny.gov/legal-opinions/opinion-91-39Opinion 93-4
… board authorized to provide for a referendum on its own motion. You ask whether a town board may adopt a bond … 11.00(a), which is in effect until January 1, 1998 (see L 1992, ch 176), prescribes periods of probable usefulness … referendum or may be submitted to referendum on town board motion. One of the exceptions to these referendum provisions, …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Follow-Up)
… audit report, Medicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health … recovery process to ensure all available recoveries on FFS pharmacy payments were made. The audit also found claim … not taken steps to look into and recover most of the FFS pharmacy payments identified in the initial report. Also, …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/improper-fee-service-pharmacy-payments-recipients-third-party-health-insurance-followReducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Follow-Up)
… Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Report 2021-S-16 ). About the Program DOH administers the State’s Medicaid program. Individuals who are eligible or appear eligible for Medicare are required to … Program Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare Report 2021S16 …
https://www.osc.ny.gov/state-agencies/audits/2025/08/13/reducing-medicaid-costs-recipients-who-are-eligible-medicare-followMaximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up)
… in our initial audit report, Medicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Report 2021-S-11 ). About the Program … each medical service provided to recipients. The Medicaid Drug Rebate Program (MDRP) reduces state and federal …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program-followState Agencies Bulletin No. 2259.1
… of a payroll check and must submit a payroll check stop payment and replacement request through the Request Stop … worklist in PayServ. Affected Employees: Employees with one or more uncashed payroll checks originally issued in … requires uncashed checks become abandoned property after one year. Abandoned Property Law §1422 requires State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22591-outreach-and-escheatment-2023-uncashed-nys-payroll-checksState Agencies Bulletin No. 2296
… in the New York State Deferred Compensation Plan for the calendar year 2025 Background: Pursuant to IRS IR-2024-285, released on … active participants turning ages 60, 61, 62, or 63 in the calendar year to either $10,000 or 50% more than the regular … in the New York State Deferred Compensation Plan for the calendar year 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2296-deferred-compensation-maximum-contributions-limits-calendar-year-2025State Agencies Bulletin No. 2258
… represented by the PBANYS in the Agency Police Services Unit (APSU), Bargaining Unit 31. Affected Employees: Employees in APSU, Bargaining Unit 31, represented by the PBANYS are affected. Background: … represented by the PBANYS in the Agency Police Services Unit APSU Bargaining Unit 31 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2258-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseState Agencies Bulletin No. 2259
… of a payroll check and must submit a payroll check stop payment and replacement request through the Request Stop … worklist in PayServ. Affected Employees: Employees with one or more uncashed payroll checks originally issued in … requires uncashed checks become abandoned property after one year. Abandoned Property Law §1422 requires State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2259-outreach-and-escheatment-2023-uncashed-nys-payroll-checksEmployee Incentive and Bonus Payments (Follow-Up)
… New York and provides sophisticated and specialized patient care services to New Yorkers in eight counties. ECMCC … to certain physicians. Performance incentives reward a physician for meeting certain criteria specified in the ECMCC … based on the time and intensity associated with providing patient care services, which are measured and calculated …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/employee-incentive-and-bonus-payments-followImproper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up)
… of the ten recommendations included in our initial audit report, Improper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers … of the ten recommendations included in our initial audit report Improper Managed Care Premium Payments for Recipients …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/improper-managed-care-premium-payments-recipients-duplicate-client-identification-numbers