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Opinion 88-58
… for the construction of town buildings would be subject to permissive referendum requirements. You ask whether a referendum is required for a town to expend $40,000 from a capital reserve fund for the … a town board may authorize the town highway superintendent to erect a building for the housing and storage of machinery, …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Opinion 91-41
… real property taxes may be increased from year to year. It is well established that a municipality may not submit a … imposition of a limitation on real property tax increases is not one of the specific listed questions in Town Law, §81. … applies if submission of a proposition to the electorate is specifically authorized by some other law ( Greene v Town …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Area #5 – Malware Protection – Information Technology Governance
… protection more challenging. If a local government or school chooses to use free antivirus software, officials …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionDiNapoli: Great Demand For NYS General Obligation Bonds Allows State to Reduce Costs to Taxpayers
… was the Senior Book-Running Manager along with Ramirez & Co., Inc. as Co-Senior Manager, to sell the bonds on behalf of the State. Co-Managers included Loop Capital Markets, RBC Capital …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-great-demand-nys-general-obligation-bonds-allows-state-reduce-costs-taxpayersWho to Report – Enhanced Reporting
… not eligible to join NYSLRS. To determine whether someone is an employee or a contractor/consultant, please refer to … criteria for mandatory NYSLRS membership, or if membership is optional and they decide to join NYSLRS instead of the … – their first date of employment if their membership is mandatory , or the date they joined NYSLRS if their …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/who-to-reportXVII.2.A Lapsing Reports – XVII. Lapsing Appropriations
… NYKK0004 Appropriations Due To and Not Due To Lapse Report The NYKK0004 Appropriations … The NYKK0004 Appropriations Due To and Not Due To Lapse report is made available to agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2a-lapsing-reportsCentral Office – Controls Over Bank Accounts
… officials of the City University of New York’s (CUNY) Central Office adequately ensured that all bank accounts were authorized and only used for appropriate … purposes and transactions. The audit covers CUNY Central Office bank accounts for the period January 1, 2013 …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers
… Purpose To determine whether UnitedHealthcare overpaid for … Surgery Centers that were contractually required to use in-network anesthesia providers. The audit covered the … To determine whether UnitedHealthcare overpaid for …
https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryMonitoring of Prevailing Wage Compliance on Construction Contracts
… Purpose To determine whether the Dormitory Authority of the State of New York (Authority) monitors the contractors and … is to finance and construct buildings for a variety of public and not-forprofit entities, including universities, … To determine whether the Dormitory Authority of the State of New York Authority monitors the contractors …
https://www.osc.ny.gov/state-agencies/audits/2017/04/04/monitoring-prevailing-wage-compliance-construction-contractsControls and Accountability of Court, Trust and Bail Funds
… Purpose To determine if New York City Department of Finance … all moneys paid into the New York City courts be forwarded to the City's Department of Finance (Finance). These moneys … estates have no known heirs or no heirs able or willing to administer the estates), and other miscellaneous funds. …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsMedicaid Program – Improper Managed Care Payments for Misclassified Patient Discharges
… to reimburse hospitals for inpatient medical care. When a hospital bills an MCO for an inpatient stay, the hospital reports certain information on its claims, such as … than if the patient was simply discharged home from the hospital. Key Findings The audit identified 2,808 managed …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-improper-managed-care-payments-misclassified-patient-dischargesProject Tracking Systems and Economic Assistance Program Evaluations
… simplify project reporting, and create a central data warehouse. Replacement of ESD’s old tracking system and …
https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluationsMedicaid Program – Excessive Payments for Durable Medical Equipment Rentals
… could achieve cost savings by implementation of a rental cap on oxygen equipment. The audit covered the period from … caps. For example, one MCO established a 10-month rental cap on apnea monitors, yet for one recipient the MCO paid … 64 extra rental payments for a monitor beyond the 10-month cap. Furthermore, we estimated potential cost avoidance for …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/medicaid-program-excessive-payments-durable-medical-equipment-rentalsAccess Controls Over Selected Critical Systems
… 1, 2016 through December 10, 2018. About the Program OCFS is charged with promoting the safety, permanency, and … to support its activities. OCFS’ system infrastructure is maintained by the Office of Information Technology … contain a broad range of sensitive information that is considered confidential but is necessary to support the …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsRestitution Payments (2021-MS-2)
… on deposit, with some undisbursed restitution being held for 27 years. Nearly half of the Departments tested did not … adequate written restitution policies and procedures for enforcing and monitoring restitution obligations. Make … victims whose restitution orders have remained unsatisfied for the longest period in a timely manner. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2State Comptroller DiNapoli Releases Municipal Audits
… the district’s accounting records and bank statements. St. Lawrence County Industrial Development Agency – Local Development Corporation … period ($200,000 annually) to the St. Lawrence County Industrial Development Agency without a written agreement …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Bond Calendar for Fourth Quarter
… their major public authorities during the fourth quarter of 2021. The planned sales of $5.05 billion include $3.06 billion of new money and $1.99 billion of refundings and reofferings … their major public authorities during the fourth quarter of 2021 …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli Releases Bond Calendar for First Quarter
… their major public authorities during the first quarter of 2022. The planned sales of $6.91 billion include $6.28 billion of new money and $630 million of refundings and reofferings … their major public authorities during the first quarter of 2022 …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-bond-calendar-first-quarterState Comptroller DiNapoli Releases Municipal and School Audits
… issued. Cuddebackville Fire District – Board Oversight (Orange County) The board did not provide adequate oversight … was not completed and took no action. Town of Clifton Park – Physical Accessibility to Programs and Services … – Physical Accessibility to Programs and Services (Orange County) Of the 595 applicable physical accessibility …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsPerformance of Duty Disability – New Career Plan
… benefit if you are found permanently disabled as a result of the performance of your duties, regardless of the amount of service you may have. Notice of Occurrence … 5 and 6 members under Sections 375h and 375i Performance of Duty Disability …
https://www.osc.ny.gov/retirement/publications/1515/performance-duty-disability