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State Comptroller Thomas P. DiNapoli Statement on Supreme Court Same-Sex Marriage Decision
… to continue the fight to ensure equal protection in the workplace and beyond, but today's victory is truly historic …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-thomas-p-dinapoli-statement-supreme-court-same-sex-marriage-decisionGolden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… Big Flats in Chemung County. The Company has approximately 40 members. The Company currently has two existing fire … project, it cannot be assured it obtained the best price. Furthermore the Company’s plan to repay the debt …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialCarmel Central School District - Extra-Classroom Activities (2018M-45)
… Carmel Central School District ExtraClassroom Activities 2018M45 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Opinion 96-21
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion Control Districts (increase or improvement of … destroyed or worn-out facilities or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), … the installation of a sand-filled geotube at a town-owned beach in a town beach erosion control district which was …
https://www.osc.ny.gov/legal-opinions/opinion-96-21South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… Fallsburg Fire District is a district corporation of the State, distinct and separate from the Town of Fallsburg and … the required annual financial report with the Office of State Comptroller since the 2008 fiscal year. Although the … Annual Financial Report is filed with the Office of the State Comptroller within 60 days of the close of the fiscal …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsExamination of Official Station Designation
… Purpose The objective of our examination was to determine if the Department properly designated the … in calendar years 2013 and 2014. Background According to the State’s travel rules and regulations, travel between … more than any other work location). Such designation is to be in the best interest of the State and not for the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… Springs Fire District is a district corporation of the State, distinct and separate from the Town of Caroline and … example, the Board did not review the Treasurer’s monthly bank reconciliations and no one compared the financial … it did not contain activity in the equipment purchase savings account or budget-versus-actual activity. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialViolations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… of Correctional Services, Food Production Center: Seventeen Years of Fraud by the Former Director of the …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesThe Ex-spouse’s Payments – Divorce and Your Benefits
… state that intent, note the specific retroactive date, and provide a payment schedule setting forth an additional … with a repayment schedule. Retirees can see a monthly and year-to-date breakdown of their pension payment amounts … into a tax-deferred retirement account (such as an IRA, 401K, 403b, etc.). Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsOpinion 98-14
… estimates) TOWNS -- Budget (submission of budget estimates by the highway superintendent) TOWN LAW, §§104, 106; HIGHWAY … as the budget officer prescribes. A town may not, by local law, supersede these budget estimate requirements. … You ask whether the annual budget estimate submitted by a town highway superintendent may set forth only the …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Opinion 88-5
… Consolidated Omnibus Budget Reconciliation Act of 1985 ("COBRA", Public Law 99-272) and the Employee Retirement Income … not apply to the town's health insurance plan. Under "COBRA", the temporary extension of health care coverage for …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Improper Overlapping Medicaid and Essential Plan Enrollments (2020-S-66) 180-Day Response
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s66-response.pdfImproper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up) (2023-F-40) 30-Day Response
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f40-response.pdfImproper Overlapping Medicaid and Essential Plan Enrollments (2020-S-66)
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s66.pdfLittle Meadows Early Childhood Center, Inc. - Compliance With the Reimbursable Cost Manual (2021-S-4)
o determine whether the costs reported by Little Meadows Early Childhood Center, Inc. on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s4.pdfBuffalo Hearing & Speech Center, Inc.: Compliance With the Reimbursable Cost Manual (2020-S-20)
To determine whether the costs and revenues reported by Buffalo Hearing & Speech Center, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s20.pdfOversight of the Early Intervention Program
To determine whether the Department of Health (Department) is effectively administering the Early Intervention Program (Program) in compliance with all applicable laws and regulations and ensuring equitable and timely access to services for children across the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s25-response.pdfWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-22)
To determine whether the costs reported by Williamsburg Infant & Early Childhood Development Center, Inc. on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s22.pdfImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (2019-S-72)
To determine whether the Department of Health 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.pdf