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Opinion 89-14
… PROPERTY TAXES AND ASSESSMENTS -- Payments (collecting officer may not solicit stamped envelopes for mailing tax receipts) REAL PROPERTY TAX LAW, §986(1): A collecting officer may not request persons paying their taxes by mail … with their tax payment. You ask whether a tax collecting officer may request that persons paying their taxes by mail …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Opinion 91-43
… and custody of claims) TOWN LAW, §119; MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1), 23(2)(f): Statutory duties … by local law subject to mandatory referendum (Municipal Home Rule Law, §§10[1][ii][a][1]; 23[2][f]). These duties …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Area #12 – Information Technology Contingency Planning – Information Technology Governance
… unplanned service disruptions are inevitable. A disruptive event could include a power outage, software failure caused … and school personnel for the actions they must take in the event of a disruption and could significantly reduce the …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningMedicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Follow-Up)
… audit report, Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service … (Department) had established adequate controls to prevent duplicate and excessive Medicaid payments to clinics and … the Department did not have controls in place to prevent duplicate claims (such as when a clinic and individual …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessMedicaid Program – Medicaid Claims Processing Activity April 1, 2014 Through September 30, 2014
… potential Medicaid overpayments. Auditors also identified claim processing control weaknesses that led to many of the … with incorrect information pertaining to other health insurance coverage that recipients had. Further, certain … the remaining inappropriate Medicaid payments and improve claim processing controls. Other Related Audits/Reports of …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-medicaid-claims-processing-activity-april-1-2014-through-september-30-2014Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Follow-Up)
… Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Report 2019-S-22 ). About the … individual who applies for Medicaid benefits is assigned a Client Identification Number (CIN), a unique identifier. … FeeforService Claims for Recipients With Multiple Client Identification Numbers Report 2019S22 …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-involving-fee-service-claims-recipients-multiple-clientMedicaid Program – Claims Processing Activity April 1, 2021 Through September 30, 2021
… Objective To determine whether the Department of Health’s (Department) eMedNY system … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period from April 2021 through … To determine whether the Department of Healths Department eMedNY system reasonably …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-claims-processing-activity-april-1-2021-through-september-30-2021Improper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up)
… Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Report 2018-S-24 ). About the … individual who applies for Medicaid benefits is assigned a Client Identification Number (CIN), a unique identifier. … Care Premium Payments for Recipients With Duplicate Client Identification Numbers Report 2018S24 …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/improper-managed-care-premium-payments-recipients-duplicate-client-identification-numbersControls Over Federally Funded Programs and Maximization of Federal Funding
… air infiltration and reduce drafts, insulation to reduce heat loss, and modifications to heating systems. Subgrantees …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/controls-over-federally-funded-programs-and-maximization-federal-fundingLow-Income Housing Trust Fund Program (Follow-Up)
… To determine the extent to which Homes and Community Renewal (HCR) implemented the recommendations in our initial … To determine the extent to which Homes and Community Renewal implemented the recommendations in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2020/04/02/low-income-housing-trust-fund-program-followOversight of Transportation Services and Expenses (Follow-Up)
… fleet of both passenger (e.g., cars, SUVs, vans, pickup trucks) and large transportation (e.g., inmate buses, tractor … as Central Office and Community Supervision exclusively use a centralized procurement contract (Contract) for fleet …
https://www.osc.ny.gov/state-agencies/audits/2024/07/31/oversight-transportation-services-and-expenses-followCost-Saving Ideas: Legal Requirements
… Cash Management for Local Governments General Municipal Law (GML) Section 10 requires the designation of one or more "banks" or "trust companies" for deposit of … corporation pursuant to a municipal cooperation agreement. Banking Law Section 107-a requires a bank or trust company to …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsCity of Long Beach – Budget Review (B21-7-6)
Determine whether the significant revenue and expenditure projections in the Citys proposed budget for the 202122 fiscal year are reasonable and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in May 2020
https://www.osc.ny.gov/local-government/audits/city/2021/05/12/city-long-beach-budget-review-b21-7-6City of Amsterdam – Budget Review (B20-5-8)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for 2020-21. Background Chapter … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8City of Long Beach - Budget Review (B19-7-4)
… sales and $5.5 million in sewer rents. However, the City Council has not yet authorized the budgeted increases in … in refuse and garbage rates until June 2018. The City Council authorized $2.2 million in debt to cover termination … condition. The City’s initially proposed budget includes a tax levy of $45,092,654 which is $3,218,797 above the limit …
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4Opinion 89-53
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES--Recipients (basis for allocation between or among fire companies in a multi-company fire department) INSURANCE LAW, §§9104, 9105: Where foreign fire insurance tax … Concerning how foreign fire insurance tax moneys should be allocated to each volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Opinion 89-41
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (establishment of service … service award program for the volunteer firefighters of a fire district may be conducted at a special election or at the fire district's annual election, but in either case, the …
https://www.osc.ny.gov/legal-opinions/opinion-89-41Opinion 2000-5
… and Road Repair Reserve Fund (transfer of moneys from the highway fund to) -- Highway Fund (transfer of moneys from to a snow and ice … and road repair reserve fund) GENERAL MUNICIPAL LAW §6-f: HIGHWAY LAW §141: Surplus moneys originally raised and … surplus moneys originally appropriated by a town for town highway snow and ice removal may be paid into a snow and ice …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Opinion 2005-8
… ATM , supra ; NY Tel ., supra ; Phillips v Town of Clifton Park Water Authority , 286 AD2d 834, 730 NYS2d 565; Giuliani …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Opinion 88-32
… informing the public of the name, office, address, office phone number, and office hours of the town clerk. You have … an advertisement in a local newspaper stating the name, phone number, address and office hours of the town clerk. … stating the clerk's name, office address, office hours and phone number (see Town Law, §30, describing powers and duties …
https://www.osc.ny.gov/legal-opinions/opinion-88-32