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Financial Management Practices
… Other Related Audits/Reports of Interest Olympic Regional Development Authority: Selected Financial Management Practices (2013-S-18) Thoroughbred Breeding and Development Fund: Selected Operating Practices (2011-S-36) …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesDriver Responsibility Assessment Program
… the repeated behavior of problem drivers and to improve traffic safety, in November 2004, the State Legislature amended the Vehicle and Traffic Law (Law) establishing the Driver Responsibility … Department to assess and collect a fee of $250 per year for three years on drivers convicted of alcohol- or …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programOpinion 99-10
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Energy Performance … equated to the period of probable usefulness prescribed in Local Finance Law, §11.00(a) for obligations issued for … governed by the periods of probable usefulness set forth in Local Finance Law, §11.00. Article 9 of the Energy Law …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 93-22
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … -- Disposition of (when erroneously reported to justice court fund) STATE COMPTROLLER -- Justice Court Fund (procedure to refund bail moneys erroneously …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Opinion 94-21
… appropriations may be encumbered by the chief fiscal officer prior to the actual purchase (id.). As noted, neither …
https://www.osc.ny.gov/legal-opinions/opinion-94-21The Survivor’s Benefit Program for New York State Management / Confidential Employees
… that your survivors will receive a death benefit if you die before retiring. Your survivors may be eligible even … with your retirement system. NYSLRS members, you can sign in to Retirement Online to view or update your … and is not a substitute for any New York State or federal law. For specific information about your benefits, …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-nys-management-confidential-employeesEmpire BlueCross BlueShield – Controls Over Payments for Special Items
… hospitals that do not include language that limits the reimbursement of special medical items. The audit covered the … program. Empire’s contracts with member hospitals include reimbursement rate schedules for the payment of inpatient and … hospitals: 117 had contract provisions that limited the reimbursement of special items; 29 based the reimbursement of …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsUnited HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… made in our audit report, United HealthCare: Empire Plan Drug Rebate Revenue (2016-S-7). Background The … and school district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, … with United HealthCare (United) to administer the Empire Plan’s prescription drug program from January 1, 2008 …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followState Agencies Bulletin No. 1125
… field on the employee’s Federal Tax Data Page in order for accurate withholding and reporting to occur. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-editsState Agencies Bulletin No. 1115
… and Estimated Tax) and IRS Instructions for Form W-4 (Employees Withholding Allowance Certificate), employees who claimed exempt from Federal … Form W-4 by February 16, 2012 to claim exempt for the new year. The New York State Department of Taxation and Finance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1115-claiming-exempt-federal-state-andor-local-tax-withholding-2012Accountability for Traffic Ticket Surcharges
… collected, accounted for, and reported all traffic ticket surcharge revenue received through its Traffic … for processing and collecting fines and traffic ticket surcharges. Unlike fines, surcharges are … TVBs, including about $147 million generated from traffic ticket surcharges. Key Findings With the exception of about …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesSUNY Bulletin No. SU-387
… and Retention Payments. Affected Employees: Employees in the State University Graduate Student Negotiating Unit … Enhancement Fund based on the number of employees in BU28 to facilitate the recruitment and retention of new and existing doctoral students in selected programs. Certain comprehensive colleges are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-387-suny-recruitment-and-retention-payments-gsnu-employeesOpinion 2002-10
… property within the town and provide for the upkeep and repair of such property. You ask whether a town may accept a … the late eighteenth century, to ensure its upkeep and repair. We are informed that the town considers the cemetery … family cemetery and provide for the upkeep and repair of the cemetery, provided that such property falls …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Opinion 2000 - 13
… that bear on the issues discussed in the opinion. FIRE COMPANY - Membership (eligibility to join second … §176-b(10): An individual who is a member of a volunteer fire company may not join a second company unless he or she … original company. You ask whether a member of a volunteer fire company of a fire district fire department who seeks …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13Opinion 2000-11
… of deputy appointed by town board) TOWN LAW §32(2): A deputy town superintendent of highways, whether appointed … concern of a superintendent frustrating the board's appointment power by continually terminating the board's … due to illness or other incapacitation, did not make a nomination and recommendation to the board and, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Opinion 2000-8
… opinion. CONFLICTS OF INTEREST -- Interest in Contract (county health commissioner as partner with a member of a … corporation providing home health care services to county) -- Medical Services (county health commissioner as partner with a member of a … Whether a county health commissioner who partners with a nonforprofit …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Members
… members and readytoretire members of the New York State and Local Retirement System NYSLRS …
https://www.osc.ny.gov/retirement/membersMedicaid Program – Managed Care Organizations’ Readiness for the Encounter Intake System
… sets (one each for professional, institutional, dental, and pharmacy encounters). The EIS then processes the …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/medicaid-program-managed-care-organizations-readiness-encounter-intake-systemDual Employment
… through February 6, 2013. Background DOCCS is responsible for the confinement and habilitation of approximately 56,000 … among multiple facilities. Employees may also work for other government agencies subject to certain restrictions and approval requirements established in law and civil service regulation. Key Findings Between …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Ardsley Union Free School District – Financial Management (2024M-13)
… Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserves. Key Findings The Board and District officials did not effectively manage the … Free School District District Board of Education Board and officials effectively managed fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13