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Opinion 89-46
… citizens) TOWN LAW, §§23, 271; PUBLIC OFFICERS LAW, §3; ELECTION LAW, §5-102: An individual who is not a U.S. citizen … Town Law, §23 requires all town officers, at the time of election and throughout the term of office, to be "an elector … One qualification to register for and to vote at a town election is U.S. citizenship (NY Const. Art II, §1; Election …
https://www.osc.ny.gov/legal-opinions/opinion-89-46XV.4 Overview – XV. End of Year
… including any vouchers charging appropriations that are scheduled to lapse at the end of March, entered online and … including any vouchers charging appropriations that are scheduled to lapse at the end of March, submitted via … and approved by the agency by the published deadline. Scheduled Payment Dates for all voucher types, including for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewXIII.8 Overview – XIII. Employee Expense Reimbursement
… agreements, the Division of the Budget Guidance, and other sources. The following contains examples of some of … for which employees may be reimbursed. Professional Dues and Publication To be eligible for payment, the membership … be directly related to the employee's professional duties and the activities of the Business Unit, and the activity …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8-overviewAssessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… of this performance audit is to determine whether the Workers’ Compensation Board (Board) has adequate procedures … to administration of Sections 50(5), 151, and 228 of the Workers’ Compensation Law and Section 60 of both the Volunteer Firefighters’ and the Volunteer Ambulance Workers’ Benefit Laws. We performed our audit pursuant to …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31Examination of Superstorm Sandy Expenses
… prices, and received the quality and quantity of lights, heaters and generators it procured during its … DHSES paid $1.17 million for 1,000 portable Pelican LED lights, 1,000 portable heaters, and 811 generators to ensure … maintain sufficient records to show it received all the lights, heaters and generators it paid for or to adequately …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesAssessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… determine whether the Workers’ Compensation Board (Board) has adequate procedures in place to accurately report its … expenses related to the administration of Sections 50(5) and 151 of the Workers’ Compensation Law. We performed our … Board officials agreed with our findings and stated they have corrected the errors. The Board implemented the …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014Government-Wide Financial Data – 2022 Financial Condition Report
… received or paid (cash basis). Each statement breaks down the activities of State government into two types: …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… in reimbursable costs for its Preschool Integrated Special Class – over 2.5 hours per day (Program), and provided these …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualMinds in Motion, Inc. – Compliance With the Reimbursable Cost Manual
… in Motion, Inc. (MIM) on its Consolidated Fiscal Reports (CFR) were properly calculated, adequately documented, and … (RCM). We audited the costs that MIM reported on its CFR for the fiscal year ended June 30, 2015. About the … including costs, that MIM reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manualMedicaid Program – Improper Medicaid Payments for Terminated Drugs
… Medicaid program is administered by the Department of Health (Department) and is overseen at the federal level by … final batch produced or the date the drug was recalled for health and safety reasons). Pursuant to CMS guidelines, the … their termination date. Specifically: Medicaid managed care organizations (MCOs) made improper payments to …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsInappropriate Payments Related to Procedure Modifiers (Follow-Up)
… of the two recommendations made in our initial audit report, Inappropriate Payments Related to Procedure … modifier code to the E/M service. We issued our initial audit report on April 17, 2018. The audit objective was to … in addressing the problems we identified in the initial audit report. However, no action has been taken to review and …
https://www.osc.ny.gov/state-agencies/audits/2019/07/31/inappropriate-payments-related-procedure-modifiers-followSpringbrook NY, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Springbrook NY, Inc. (Springbrook) on its Consolidated Fiscal Report … To determine whether the costs reported by Springbrook NY Inc on its Consolidated Fiscal Report were properly …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/springbrook-ny-inc-compliance-reimbursable-cost-manualCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… legal dimensions for the highway but cannot be broken down into smaller shipments. Special hauling permits are …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by St Anne Institute on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualGovernment-Wide Financial Data – 2021 Financial Condition Report
… received or paid (cash basis). Each statement breaks down the activities of State government into two types: …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataEllenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over financial … five elected members. The District’s general fund budget was $78,540 for the 2012 fiscal year. Key Findings The Board … for District operations. For example, the Treasurer was unaware of where she is authorized to deposit District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialCity of Long Beach – Budget Review (B7-15-14)
… projections in the Citys tentative budget for the 201516 fis …
https://www.osc.ny.gov/local-government/audits/city/2015/05/08/city-long-beach-budget-review-b7-15-14City of Yonkers – Budget Review (B6-16-11)
… the City of Yonkers’ financial condition in the current and future years. Background The Office of the State … that the City’s adopted budget for fiscal year 2016-17 and the related justification documents are in compliance … budget totals $1.12 billion. The budget includes operating and debt service funding of $570.3 million for the Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11West Seneca Fire District #6 – Financial Management (2013M-14)
… internal controls over District financial operations for the period January 1, 2009, through November 28, 2012. … Board of Fire Commissioners. The District’s budget for the 2012 fiscal year was $617,920, which was financed … cards and seek reimbursement from responsible officials for any personal, unauthorized or inappropriate activity. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14County of Rockland – Budget Review (B6-15-21)
… million from employee participation in an early retirement incentive are included in the proposed budget. The proposed … savings from employee participation in an early retirement incentive and reduce other appropriations if savings are not …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21