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Accounts Payable Advisory No. 72
… Guidance for Land Acquisition Payments Reference: Guide to Financial Operations Chapter XII.6.B – Land Acquisition … “Paying for the Purchase of Land”) informs State agencies how to process vouchers for land acquisition payments. Update: Guide to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsBuffalo City School District - Charter School Tuition Billing (2019M-122)
… District officials did not ensure the proper formula to calculate PECA set-aside amounts was used. As a result, … it with us, District officials took corrective action to avoid a potential $1.7 million overpayment in 2018-19. The … (SED) State aid handbook for the updated formula and rates to determine PECA set-aside amounts for charter school …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122X.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… Customers and Local Customers. Customers are used for billing and tracking receivables in the SFS. Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesGenesee County – Court and Trust Funds (2014M-322)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to … records. We identified funds which improperly remained in the Treasurer’s custody and should have been turned over …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Area #8 – Online Banking – Information Technology Governance
… be legitimate but are not and hijack a browser to transfer funds without the user’s knowledge. 17 …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingOpinion 98-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Medicaid Program – Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans
… inappropriate capitation payments to Managed Long Term Care Partial Capitation plans for recipients who were no longer enrolled in these plans. The audit covered the period January 1, 2010 through January 31, 2015. Background …
https://www.osc.ny.gov/state-agencies/audits/2016/03/30/medicaid-program-improper-payments-recipients-no-longer-enrolled-managed-long-term-careOversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… Objective To determine the extent of implementation of the three … ). About the Program Waste tires can pose serious risks to public health, safety, and the environment. They provide … delays in the timely abatement of waste tire sites due to delays in establishing a new abatement contract …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-followOpinion 90-58
… to a village employee in the employee's private capacity is not a "contract" with the municipality for purposes of the … code of ethics. You ask whether a village trustee who is also an insurance salesman would have a conflict of … (General Municipal Law, §800[3]). An officer or employee is also deemed to have an interest in the contract of a firm, …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Opinion 89-10
… Schools (authority of public library to provide for cash advances) - Reimbursement For Expenses (authority of public library to provide for cash advances) GENERAL MUNICIPAL LAW, §77-b(6): A public … section 77-b of the General Municipal Law, may provide for cash advances for its officers and employees duly authorized …
https://www.osc.ny.gov/legal-opinions/opinion-89-10Improper Payments for Brand Name Drugs (Follow-Up)
… status by the federal Food and Drug Administration (FDA). However, our follow-up found that the system enhancement did not apply to all FDA-approved generics, and since our initial audit, Medicaid has paid an additional $6.3 million for drugs that appear to be generic drugs but were …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/improper-payments-brand-name-drugs-followCost-Saving Ideas: Containing Employee Health Insurance Costs
… As an employer, you should always look for ways to contain health insurance costs without cutting current benefit … Instead of continually paying premiums to an insurance company, consider self-funding a health insurance plan and … of the State Comptroller: Cost-Containment Strategies for New York State’s Local Governments Research Brief [pdf] …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costsComptroller DiNapoli Releases Municipal Audits
… Fire Department , Caledonia Joint Fire District , Cayuga County Community College , Dutchess County , Town of … – Firehouse Hall Rentals and Questionable Board Practices (Nassau County) The district board did not review and/or …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0Former Avon Police Chief Pleads Guilty to Stealing Federal Funds
… U.S. Attorney Trini E. Ross announced today that that Joseph Geer, 40, of Caledonia, NY, pleaded guilty before … covered Geer’s SRO duties was approximately $6,866.84. “Joseph Geer was entrusted by the people of his community to …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsXI-A.9 Receiving – XI-A. Purchasing
… should develop written policies and procedures to ensure staff consistently perform the receiving function … Chapter XII, Section 5.F – Adjusting the MIR Date of this Guide for additional guidance on this topic. Online Agencies … orders and receipts. Coach is accessible from the SFS home page after logging in with your SFS user ID and password. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingOpinion 2008-1
… interest under article 18 of the General Municipal Law if he or she also served as a trustee on the board of trustees … and to the governing body of the municipality as soon as he or she has knowledge of the interest or prospective … without consideration ( see e.g. McKenzie v Harrison , 120 NY 260: Lecci v Nickerson , 63 Misc 2d 756, 313 NYS2d 474). …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (2019-S-72) 180-Day Response
To determine whether the Department of Health (Department) made improper payments for claims in violation of federal and State requirements related to ordering, prescribing, referring, or attending (OPRA) providers who were no longer participating in the Medicaid program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s72-response.pdfA Comparative Assessment of New York City’s Federal Pandemic Education Aid
The COVID-19 pandemic placed many State and local governments in a precarious position, both financially and operationally. Continuing to provide services during the pandemic increased costs at the same time revenue stability came into question, straining municipal budgets.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2023.pdfSales Tax Vendor Registration Practices (2020-S-40) 180-Day Response
To determine whether the Department of Taxation and Finance (Department) has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40-response.pdfOversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15)
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15.pdf