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City of Newburgh – Budget Review (B6-13-21)
… $2 million of anticipated revenues from the sale of tax acquired property. We have not been provided … documentation to verify the assessed values of the properties or the required approval from the Environmental … shortfall of possibly $2 million. The City overestimated water metered sales by approximately $280,000 and sewer …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21Town of Sidney – Budget Review (B4-14-19)
… by the Town due to expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. … The Town’s projections for rental income in the Hospital Fund included $30,000 of lease payments for which no … of $65,000. The Town is reporting accounts payable in the Hospital Fund related to the hospital which closed in 2005. …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19City of Amsterdam – Budget Review (B25-5-5)
… an independent evaluation of the Citys proposed budget for 202526 …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5City of Newburgh -- Budget Review (B18-6-12)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background … City of Newburgh Budget Review B18612 …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12Opinion 89-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … and, on or after January 1, 1991, with the Temporary State Commission on Local Government Ethics, if the …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 88-52
… corporation which intends to purchase real property held by the county for the college will have an interest in the … sale to a not-for-profit corporation of real property held by the county for the county community college. You state … the above-mentioned individuals, all of whom are paid by the county, are required to comply with the disclosure …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 96-9
… when collective bargaining agreement provides for signing incentive for highest ranking subordinate) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (signing incentive as constituting base salary for purposes of General … §207-m) GENERAL MUNICIPAL LAW, §207-m: Whether a signing incentive provided for by the terms of a collective …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 92-32
… significant property for immediate reconveyance to an historical society) -- Sale (on installment basis to historical society) GENERAL MUNICIPAL LAW, §§119-aa, 119-dd; … the depot, for fair and adequate consideration, to an historical society for restoration and preservation. The …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 93-9
… or burdensome, so that some ease is obtained'" ( In re McCormick's Estate , 169 Misc 672, 675, 8 NYS2d 179, 1983, …
https://www.osc.ny.gov/legal-opinions/opinion-93-9II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
The basic financial statements consist of statements comprised of both governmentwide and fund financial statements and notes to the financial statements
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsOpinion 88-58
… superintendent to erect a building for the housing and storage of machinery, tools, implements and equipment owned …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Opinion 92-45
Whether the emergency rescue and first aid squad of a fire district fire department may impose a fee on certain persons to whom they provide service
https://www.osc.ny.gov/legal-opinions/opinion-92-45Driver Responsibility Assessment Program
… Purpose To determine whether the Department of Motor Vehicles (Department) has accurately assessed and attempted to collect … To determine whether the Department of Motor Vehicles Department has accurately assessed and …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programReview of the American Academy of Pediatrics
… to determine whether payments made to American Academy of Pediatrics, District II (AAP) for various immunization … to determine whether payments made to American Academy of Pediatrics District II AAP for various immunization initiative …
https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatricsMedicaid Program – Claims Processing Activity October 1, 2020 Through March 31, 2021
… ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid … requirements, and resulted in correct payments to the providers. The audit covered the period from October 2020 … computer system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-claims-processing-activity-october-1-2020-through-march-31-2021Medicaid Program – Claims Processing Activity April 1, 2020 Through September 30, 2020
… relaxed in response to the crisis; $844,172 was paid for clinic, practitioner, pharmacy, inpatient, managed care …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-claims-processing-activity-april-1-2020-through-september-30-2020Parsons Child and Family Center – Compliance With the Reimbursable Cost Manual
… in reimbursable costs on its CFR for the Preschool Special Class – over 2.5 hours per day, Preschool Integrated Special Class – over 2.5 hours per day, and Preschool Integrated Special Class – 2.5 hours per day (collectively referred to as the …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/parsons-child-and-family-center-compliance-reimbursable-cost-manualSelected Wage Investigation Procedures (Follow-Up)
… of Labor Standards (Division) seeks to vigorously enforce State Labor Laws (Laws), such as those that cover minimum …
https://www.osc.ny.gov/state-agencies/audits/2024/02/16/selected-wage-investigation-procedures-followMedicaid Program – Improper Medicaid Payments for Childhood Vaccines
… at a discount and distributes the vaccines to state health departments and certain local and territorial public health agencies at no cost. These agencies then distribute … always accurate. Specifically, the audit found: Managed care organizations (MCOs) made improper payments totaling …
https://www.osc.ny.gov/state-agencies/audits/2018/12/06/medicaid-program-improper-medicaid-payments-childhood-vaccinesErrors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up)
… Purpose To determine the implementation status of the four recommendations made in our initial audit … To determine the implementation status of the four recommendations made in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/errors-identification-340b-providers-medicaid-drug-rebate-program-follow