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Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Follow-Up)
… 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 … Medicaid program. Many Medicaid recipients are enrolled in Medicare and are referred to as “dual-eligibles.” …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/excessive-premium-payments-dual-eligible-recipients-enrolled-mainstream-managed-care-andOpinion 90-52
… -- Powers and Duties (publication of minutes of town board meeting); (publication of State Comptroller's report of … clerk is required to record in the minutes of a town board meeting the name of each member of the board who is present, … duty to record the names of other persons attending the meeting. A decision to publish the minutes of a town board …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Justice Court Fund: Invoice Billing Program
… of the report to the town or village Chief Fiscal Officer (CFO). The CFO is responsible for accounting for the payments he or she … we will send an invoice and billing statement to the CFO for the amount due the State (includes refunds paid by …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programSecurity Over Critical Information Systems (Follow-Up)
… two recommendations included in our initial audit report, Security Over Critical Information Systems (Report 2016-S-69 … which was issued on July 19, 2017, determined whether the security controls over critical State Education Department … data classification process, adopting adequate information security policies and procedures, and improving certain …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/security-over-critical-information-systems-followVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… is governed by a nine-member Board of Directors that elects the President, Secretary and Treasurer from the …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxForms and Templates
… Analysis of Monthly Cash Receipts and Disbursements [pdf] Analysis of Monthly Disbursements and Debt Services [pdf] Audit Committee Charter Template … - Form AC971 [pdf] For use by counties, towns, villages and cities having a population of less than 125,000 … Forms and Templates …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesCUNY Bulletin No. CU-807
The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by DC37 Local 2054 in Bargaining Units SF TK and TY
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-807-district-council-37-dc37-local-2054-dues-increaseCUNY Bulletin No. CU-833
The purpose of this bulletin is to notify agencies of an automatic union dues increase for employees represented by NYSNA in Bargaining Unit TE
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-833-new-york-state-nurses-association-nysna-dues-increaseGuilderland Central School District – Cash Disbursements (2017M-29)
… District is located in the Towns of Guilderland, Knox, New Scotland and Bethlehem in Albany County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29Beaver River Central School District – Payroll (2016M-247)
… located in the Towns of Croghan, New Bremen and Watson in Lewis County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247Brewster Central School District - Professional Services (2019M-235)
… [read complete report - pdf] Audit Objective To determine whether the … Key Finding District officials did not seek competition for professional services from three of the 10 professional … of professional service providers to determine the need for new requests for proposals (RFPs). District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235Opinion 91-4
… interest and principal on the obligations. March 18, 1991 Jack L. Cottet, Chief of Fire Department Village of Cleveland …
https://www.osc.ny.gov/legal-opinions/opinion-91-4Homeless Housing and Assistance Program – Project Selection and Maintenance (Follow-Up)
… or loan guarantees to acquire, construct, or rehabilitate supportive housing for the homeless. HHAC’s providers are required to provide supportive services to these clients to assist in maintaining … HHAP was selecting feasible projects to provide permanent supportive housing to the homeless and if its projects were …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/homeless-housing-and-assistance-program-project-selection-and-maintenance-followCity of Yonkers – Budget Review (B26-6-6)
… of approximately $151.1 million for life, health and dental insurance; we project the City will spend … City officials may have underestimated life, health and dental insurance costs by as much as $1.3 million The City’s … for firefighting and police overtime, and life, health and dental insurance and adjust them to an appropriate level as …
https://www.osc.ny.gov/local-government/audits/city/2026/07/03/city-yonkers-budget-review-b26-6-6Opinion 90-45
… make or brand to the exclusion of others (1982 Opns St Comp No. 82-44, p 57; see Hodge & Hammond Inc. v Burns , … we have enclosed for your reference a copy of 1958 Opns St Comp No. 58-484, unreported. In Opn No. 58-484, supra , … or economically utilized together. November 13, 1990 Frederick H. Ahrens, Jr., Esq., County Attorney County of …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Opinion 88-43
… COMPENSATION -- Self-Insurance (reimbursement of sheriff's personnel account for General Municipal Law, §207-c salary … COUNTY SHERIFF -- Disability (reimbursement of sheriff's personnel account from county's workers' compensation … COUNTIES -- Fund Transfers (reimbursement of sheriff's personnel account from county's workers' compensation …
https://www.osc.ny.gov/legal-opinions/opinion-88-43MTA Makes Progress Funding Capital Programs But Faces Risks From Federal Actions
… $31.5 billion, will come from the state’s expanded payroll mobility tax on larger employers in the region, which will …
https://www.osc.ny.gov/press/releases/2025/06/mta-makes-progress-funding-capital-programs-faces-risks-federal-actionsLehman College – Controls Over Bank Accounts (Follow-Up)
… report, Lehman College: Controls Over Bank Accounts ( 2014-S-69 ). Background Our initial audit, which was issued April … 21, 2016, found two accounts that were not on CUNY Central’s list that Lehman opened prior to the implementation of the … Medgar Evers College: Controls Over Bank Accounts ( 2015-S-92 ) …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followRailroad Bridge Inspection Program (Follow-Up)
… recommendations included in our original report, Railroad Bridge Inspection Program (Report 2013-S-5). Background Our … oversaw railroads in the State to ensure they meet the bridge inspection requirements. We concluded that the … monitoring whether the railroads complied with its bridge and inspection reporting requirements and made …
https://www.osc.ny.gov/state-agencies/audits/2016/10/04/railroad-bridge-inspection-program-followAllegany County – Court and Trust Funds (2014M-74)
… 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 … improperly remained in the Treasurer’s custody and should have been turned over to the State Comptroller as abandoned …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74