Search
Opinion 93-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Fire Protection Contracts (article 5-G of the General Municipal Law does not provide authority for) … village may enter into an agreement pursuant to article 5G of the General Municipal Law under which the village would …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Opinion 99-3
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE -- Taxes (Exempt … to designated charitable organization as memorial in honor of deceased firefighter) INSURANCE LAW, §§9104, … family of a deceased volunteer firefighter, as a memorial in honor of the deceased firefighter, made for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Opinion 93-27
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … outside village area) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(8); TAX LAW, §1262(c): When a town and the villages within the town all elect to receive …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 98 - 22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. LOCAL LAWS -- Procedural Requirements (amendment of only by another local law) -- Publicity Fund …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Opinion 92-55
… This opinion represents the views of the Office of the State Comptroller at the time it was … on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Powers and Duties (performing work for … Whether the village may enter into a contract to provide at the …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 95-29
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Dissolution (when … and facilities of the water district must be placed in a reserve fund for the purpose of retiring the outstanding … and the district then dissolved. As a general rule, in the absence of a special act of the State Legislature, a …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 2001-6
… of personal computer, facsimile machine and refrigerator for fire department use) INSURANCE LAW §§9104, 9105: Unless … a personal computer, facsimile machine and refrigerator for fire department use. You ask whether a volunteer fire … personal computer, a facsimile machine and a refrigerator for department use. Sections 9104 and 9105 of the Insurance …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Emergency Service Communication Surcharges (2017-MS-4)
… , Ontario , Rockland , Schenectady , and Suffolk . Purpose of Audit The purpose of our audit was to determine whether the six counties … county departments are responsible for the collection of these surcharge revenues, while the Department of …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Niagara Charter School – Student Enrollment and Billing (2013M-294)
… Of the 22 students’ files sampled, the proof of residency on file for five students was either inaccurate or missing. Key Recommendations Properly bill districts based on each student’s period of enrollment and cease the practice … and ensure that proof of residence documentation is on file for all students. …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294CUNY Bulletin No. CU-697
… Purpose The purpose of this bulletin is to provide information on the processing of payroll deductions for the 2021 CUNY Charitable Campaign, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-697-2021-cuny-charitable-campaignMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… Many of the State’s Medicaid recipients are enrolled in MLTC plans. MLTC plans provide long-term care services, … pays MLTC plans monthly managed care premiums and, in return, MLTC plans pay for all MLTC covered services. The … services covered by MLTC plans. Individuals are enrolled in MLTC through either Local Departments of Social Services …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansTown of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… garage capital project for the period January 1, 2007 to May 31, 2013. Background The Town of Dannemora is …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230CUNY Bulletin No. CU-724
… CUNY. Changes At CUNY’s request, employees are unable to change a CUNY Charitable Campaign deduction amount during the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-724-2022-cuny-charitable-campaignTown of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… activities and the Town’s fleet management program for the period January 1, 2011, to May 8, 2013. Background … six-member Town Board is the legislative body responsible for overseeing the Town’s operations and finances. The Town’s … Findings The Town Comptroller has not properly accounted for and reported reserve funds and other restricted moneys. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Medicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… Objective To determine whether the Department of Health did not collect Medicaid drug rebates due to encounter system rejections of pharmacy encounter claims. … To determine whether the Department of Health did not collect …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Medicaid Program: Improper … between Medicaid and the Essential Plan, resulting in DOH-authorized periods of overlapping coverage. The … The audit found Medicaid improperly paid $93.7 million in claims during periods of overlapping Medicaid and …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planWillsboro Fire District – Financial Controls (2014M-156)
… Purpose of Audit The purpose of our audit was to determine whether the District’s controls … The Willsboro Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Town of Deerpark – Budget Review (B6-16-18)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and … projected year-end fund balance. The continued reliance on appropriated fund balance to fund Town operations will …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-deerpark-budget-review-b6-16-18Unified Court System Bulletin No. UCS-195
… the end of calendar year 2013 (Pay Period 20C) processing for judges in the Unified Court System. Affected Employees Judges in the … (26) equal installments. See Payroll Bulletin UCS-82 . For calendar years that contain twenty-seven (27) paychecks, … the end of calendar year 2013 Pay Period 20C processing for judges in the Unified Court System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-195-end-calendar-year-2013-processing-judgesLaGrange Fire District – Board Oversight (2014M-127)
… January 1, 2012 through December 13, 2013. Background The LaGrange Fire District is a district corporation of the State, distinct and separate from the Town of LaGrange and the County of Dutchess, in which it is located. … LaGrange Fire District Board Oversight 2014M127 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127