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Opinion 95-28
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (in obligation issued by a financial institution and secured … LOCAL LAWS -- Municipal Funds (authorizing investment in vehicle not listed in General Municipal Law, §11) -- …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Upstate Medical University's Billing Practices
… to approximately 1.8 million patients annually, and works with over 30 insurance carriers to provide health care for …
https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practicesExcessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Follow-Up)
… (Report 2021-S-37 ). About the Program DOH administers New York’s Medicaid program. Many Medicaid recipients are … recipients who became dual-eligible prior to the date the new IB-Dual rate became effective. Key Findings DOH officials …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/excessive-premium-payments-dual-eligible-recipients-enrolled-mainstream-managed-care-andLehman College – Controls Over Bank Accounts (Follow-Up)
… 2008 banking policy. One was a Certificate of Deposit account (totaling $65,034). In addition, of the 72 payments … and/or were unsupported. We also found that a non-tax levy account contained tax levy dollars that Lehman should have …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followRailroad Bridge Inspection Program (Follow-Up)
… not sufficiently monitoring whether the railroads complied with its bridge and inspection reporting requirements and … existing State laws to align railroad bridge inspection with federal regulations and require each railroad to …
https://www.osc.ny.gov/state-agencies/audits/2016/10/04/railroad-bridge-inspection-program-followTown of Stratford – Supervisor’s Records (2013M-11)
… for the highway fund which were funded primarily by sales tax, real property taxes, and State aid. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Tupper Lake Central School District – Records and Reports (2021M-14)
… and timely accounting records and reports were maintained to allow Tupper Lake Central School District (District) officials to effectively manage the District’s financial operations and … accurate and timely accounting records and reports to allow officials to effectively manage financial operations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Allegany County – Court and Trust Funds (2014M-74)
… the State Comptroller as abandoned property. In accordance with the Civil Practice Law and Rules, the Treasurer is … retained are within statutory limits and should consult with the County Attorney regarding any prior fees that were …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Orleans County – Court and Trust Funds (2024-C&T-6)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Finding The …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Opinion 91-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The …
https://www.osc.ny.gov/legal-opinions/opinion-91-4Homeless Housing and Assistance Program – Project Selection and Maintenance (Follow-Up)
… the Homeless Housing and Assistance Fund, HHAC provides State financial assistance in the form of grants, loans, or … From the inception of the program in 1983 through State Fiscal Year 2019-20, the State appropriated $1,226,500,000 for the development of …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/homeless-housing-and-assistance-program-project-selection-and-maintenance-followDual Employment
… agencies are working their required hours at each job. The audit covered the period April 1, 2010 through February 6, 2013. Background DOCCS is responsible for the confinement and habilitation of approximately 56,000 …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Opinion 2003-6
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Part-Town Charges (raising costs for town police department in town that includes village with its own police department) … -- Financing (raising costs for town police department in town that includes village with its own police department) …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… of unexpired lease Payment of noncurrent taxes accrued on the land at date of purchase if payable by … land for the specific building Payment of noncurrent taxes accrued on the building at date of purchase if payable by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsOpinion 90-52
… or statutory amendments that bear on the issues discussed in the opinion. TOWN BOARD -- Powers and Duties (publication … LAW, §35: Although the town clerk is required to record in the minutes of a town board meeting the name of each … Although section 116(13), unlike section 64(11-b), does not expressly provide that the determination to publish …
https://www.osc.ny.gov/legal-opinions/opinion-90-52DiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… sought reimbursement for the gifts or loans. During the 16-month audit period, auditors also found the district paid … than 11 hours a day, seven days a week, every week, for 16 months. The Comptroller’s audit also revealed: Bank …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-giftsIX.6.A Drawdown Overview – IX. Federal Grants
… Prior arrangements have been made with most state agencies to have OSC act as agent for the agency to obtain reimbursement from the federal government of disbursements eligible to be financed with federal grant funds. Most federal grants …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6a-drawdown-overviewWestchester County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… non-profit special education provider located in Westchester County, serving students from Westchester and … June 30,2016, WARC reported approximately $5.3 million in reimbursable costs on its CFR for the Preschool Special … the fiscal year ended June 30, 2016, we identified $49,605 in ineligible costs reported by WARC on its CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/westchester-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualTown of Bath - Real Property Tax Exemptions Administration (2018M-209)
… complete report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … volunteer firefighter, veteran and other exemptions. The Assessor: Granted exemptions without required … Incorrectly calculated granted exemptions. Did not report the transfer of all property with exemptions to the County as …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… complete report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … senior citizen, veteran and other exemptions. The Assessor: Granted exemptions without applications, … Incorrectly calculated granted exemptions. Did not report the transfer of property with exemptions to the County as …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210