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Opinion 98-6
… the board of supervisors would audit claims submitted for payment under the contracts. For purposes of this opinion, we …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Collateral Loan/Pawn Brokers
… Funds to the State . Rules and Regulations Official Compilation Codes, Rules and Regulations of the State of New …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersOpinion 2006-8
… for lump sum “retirement awards”) GENERAL MUNICIPAL LAW §6-p: Monies is an employee benefit accrued liability reserve … Michael C. Finnegan, Esq., Counsel to the Governor, July 15, 1996, regarding S. 6278; Letter from Assemblyman … Michael C. Finnegan, Esq., Counsel to the Governor, July 11, 1996, regarding A. 9040; see also Budget Report on S. …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 2008-2
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Children’s Center for Early Learning – Compliance With the Reimbursable Cost Manual
… Key Findings We identified $797,438 in reported costs that should not have been reimbursed, as follows: $741,942 in …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/childrens-center-early-learning-compliance-reimbursable-cost-manualOpinion 90-10
… to maintain its highways in a reasonably safe condition (see Kierman v Thompson 73 NY2d 840, 537 NYS2d 122; Lopes v … 455 NYS2d 457), including trees which overhang the road (see Harris v Village of East Hills , 41 NY2d 446, 393 NYS2d 691; Tagg v City of Lockport , 228 AD 319, 238 NYS 662, affd 254 NY 582; Embler v Town of Wallkill , 132 NY …
https://www.osc.ny.gov/legal-opinions/opinion-90-10Medicaid Program – Medicaid Claims Processing Activity April 1, 2013 Through September 30, 2013
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended September … Medicaid payments, including: $1,822,467 in payments for pharmacy claims that posed patient safety concerns or …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/medicaid-program-medicaid-claims-processing-activity-april-1-2013-through-september-30-2013Sunshine Developmental School – Compliance With the Reimbursable Cost Manual
… not support the audited Programs; $16,578 of unsupported payroll charges; and $157,873 in non-reimbursable legal and …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualOpinion 89-55
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief … Town boards are also authorized to determine, in accordance with applicable civil service and other … (Town Law, §150[2]). There is no similar authority in the Town Law, however, to confer upon the chief of police …
https://www.osc.ny.gov/legal-opinions/opinion-89-55Metro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… fiscal years ended June 30, 2011. Background Metro Therapy is based in Hauppauge, New York and provides Special …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualCompliance With State Arts Education Requirements
… diploma. SED Regulation 100 states that qualifying Arts courses must: Be taught by individuals who are certified Arts … the required units of Arts education was missing. For Arts courses taken by 90 students in our sample, there were no syllabi available for one or more of the Arts courses taken. The syllabi for Arts education that were …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirementsMedicaid Program – Medicaid Claims Processing Activity October 1, 2012 Through March 31, 2013
… Purpose To determine whether the Department of Health's eMedNY system … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period October 1, …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/medicaid-program-medicaid-claims-processing-activity-october-1-2012-through-march-31-2013Improper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up)
… to lower-income people who, generally, don’t qualify for Medicaid. As income, household makeup, and other factors … organized under DOH where individuals can apply for and enroll in health insurance plans, including Medicaid … audit report; however, additional actions are needed. For example, while DOH established periodic reconciliations …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/improper-overlapping-medicaid-and-essential-plan-enrollments-followTown of Lewis – Highway Purchases (2014M-103)
… Purpose of Audit The purpose of our audit was to review the Highway Department’s purchasing practices for … the Board authorized a claim for prepayment of materials to be received in the following year. Key Recommendations … supporting documentation … The purpose of our audit was to review the Highway Departments purchasing practices for …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Monitoring of Construction Management (Follow-Up)
… Established in 1960, the Office of General Services (OGS) facilitates the work of State agencies through the … agencies and public authorities. To achieve that mission, OGS operates the Design & Construction Group (D&C), which … and function. D&C is generally responsible for managing OGS’ construction contracts. However, contracts may be …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followState Agencies Bulletin No. 1700
… To notify agencies of the maximum contribution limits for employees enrolled in the New York State Deferred Compensation Plan for calendar … limit of $25,000 in 2019. The Deferred Compensation “Retirement Catch-Up” provision, available to employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1700-deferred-compensation-maximum-contribution-limits-calendar-year-2019New York State Debt
… Properly used, debt plays an essential role in government, providing funds to build schools, hospitals, … and grandchildren. Bond Issuance Calendar (SCC Schedule of Debt Issuances) SEC Municipal Advisor Rule Letter Debt … Study 2017 2013 2010 2008 Official Statements - State of New York General Obligation Bonds 2025ABC State of New York …
https://www.osc.ny.gov/debtSecurity Over Critical Systems (Follow-Up)
… Objective To assess the extent of implementation of the one … New York State public benefit corporation whose mission is to construct, maintain, and operate reservoirs in the upper …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-follow2024 Stewardship Priorities & Proxy Voting Guideline Updates
The New York State Common Retirement Fund’s Corporate Governance Program actively engages with the Fund’s public equity portfolio companies to foster the development of robust governance practices and prudent management of environmental and social factors.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/2024-stewardhip-priorities-and-proxy-voting-guideline-updates.pdfExcessive Premium Payments for Dual-Eligible Recipients in Mainstream Managed Care and Health and Recovery Plans (2023-F-39) (Response)
To assess the extent of implementation of the four recommendations included in our initial audit report, Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Report 2021-S-37).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f39-response.pdf