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Opinion 99-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. BONDS AND NOTES -- Destruction of (not required by State Comptroller's regulations) … it is proper for a school district to pay for the framing of a cancelled bond to be presented to a retiring teacher as …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 98-4
… discussed in the opinion. COUNTIES -- Powers and Duties (delegation of duties in connection with correction of errors) COUNTY AUDITOR -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY COMPTROLLER -- Powers and Duties (delegation to of duties in connection with correction of …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 91-51
… may temporarily advance county sewer district user fees and benefit assessments to any other county fund in the … for general county purposes moneys collected as user fees and benefit assessments on behalf of a county sewer district. … by article 5-A of the County Law. The cost of establishing and maintaining the district may be financed by means of …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 2001-13
… to political subdivisions (see, e.g., People v Grant , 306 NY 258, 260). Further, when there is a general delegation of … things, regulating the use of streets and highways by motor vehicles and, in certain instances, authorizes towns to … rule or regulation requiring from any owner of a motor vehicle or motorcycle, or from any operator or …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13Opinion 2000-9
… service (see, e.g., Lecci v Nickerson , 63 Misc 2d 756, 313 NYS2d 474; Teachers Association v Board of Education …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9United HealthCare – Empire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare (United) remitted all drug rebate revenue to the … Other Related Audits/Reports of Interest United HealthCare Insurance Company of New York: Empire Plan Drug Rebates (2014-S-62) United HealthCare Insurance Company of New York: Empire Plan Drug …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueState Agencies Bulletin No. 1166
… rate less than $7.50 for the period of the time the DRP money was collected. If the employee was at the hourly rate … If not the agency needs to determine the amount of money that was deducted for the period of time the hourly … to run Locked Query 48 to determine if all of the DRP money was refunded, if not, the difference needs to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1166-2011-2012-deficit-reduction-plan-refunds-certain-employees-representedReal Property Dispositions
… highest-quality and most-efficient transportation and port commerce facilities and services to move people and goods … departments that reflect its major business segments: Port Commerce, Aviation, the World Trade Center, the Port …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsSUNY System Administration Office – Selected Employee Travel Expenses
… that were either for non-reimbursable expenses ($200 hotel room smoking charge) or lacked adequate assurance that the … charges). Key Recommendation Recover the $200 hotel room smoking charge from the hotel or the employee. Other …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesOpinion 94-22
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BUSINESS IMPROVEMENT … -- Assessments (custody, control and expenditure of) -- District Management Association (contract for services with) … GENERAL MUNICIPAL LAW, §§980-j, 980-l: Charges imposed on behalf of a town business improvement district are under …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Opinion 88-26
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses (financing construction of … for State Police use on State land located in the town and finance the cost by the issuance of town obligations. You state that the town has no police force and that police protection is currently provided by the State …
https://www.osc.ny.gov/legal-opinions/opinion-88-26Controls Over Cash Advance Accounts
… Purpose To determine whether the Office of Children and Family Services (OCFS) has adequate controls over the … it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers … to State agencies for purposes such as petty cash, travel, and other funding needs (e.g., confidential, patient, and …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsValley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… Board-appointed signers were not added to the District’s bank accounts. When Board-authorized signers are not updated with the bank, the risk of unauthorized checks being processed … signature and supervise its use. Ensure the District’s bank always has the current appointed check signers on …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Operational Advisory No. 35
… Voucher Overview Chapter VII, Section 10.B - Establishing and Increasing a Cash Advance Chapter VII, Section 10.C - …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advancesDiNapoli Releases Report on NYS Executive Budget
… COVID-19 pandemic, the state’s finances have stabilized, and the Division of Budget (DOB) is now forecasting reduced … positive developments, as well as risks, challenges, and concerns, including several new proposals that restrict … steps to stabilize its finances with higher reserves and lower projected budget gaps,” DiNapoli said. “Still, the …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-releases-report-nys-executive-budgetState Agencies Bulletin No. 2175
… processing the 2023 CSEA ISU Uniform Maintenance Allowance and 2023 CSEA ISU Work-Related Clothing Allowance. Affected … criteria are affected. Background: Article 49.1 and Article 49.2 of the 2021-2026 ISU Agreement between the State of New York and CSEA and the Office of Employee Relations (OER) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2175-2023-csea-work-related-clothing-allowance-and-2023-uniform-maintenanceXIX.2.C.1 Statewide Standard Activities – XIX. Project Costing (PCIP)
… activities for the PCIP, including their descriptions and guidance to support when each activity should be used … number of standard activities that are unique to DOT and begin with “DOT”, all other standard activities are … For questions or clarifications about the descriptions and guidance, please reach out the SFS Help Desk . Standard …
https://www.osc.ny.gov/state-agencies/chapter-xix/xix2c1-statewide-standard-activitiesBaldwin Public Library – Payroll (2013M-335)
… Manager ensured that individuals reported and paid on the payrolls were bona fide employees and, as such, were …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Comptroller DiNapoli, U.S. Attorney Hartunian & New York A.G. Schneiderman Announce Guilty Pleas on State and Federal Charges By Former Assemblymember William Scarborough
… by abusing the New York State Assembly’s travel voucher system. He falsely obtained $54,355, and now must face the …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-us-attorney-hartunian-new-york-ag-schneiderman-announce-guilty-pleas-state-andMedicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance
… on behalf of recipients who had third-party insurance and, if so, whether appropriate recoveries were made. The … Part D). Medicaid is considered the payer of last resort and, as such, FFS pharmacy providers are required to … with Gainwell Technologies (Gainwell) to identify and recover Medicaid payments made for services that should …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-improper-fee-service-pharmacy-payments-recipients-third-party-health