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Medicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations
… (MMCORs). The Department issues MMCOR instructions to guide MCOs on how to report administrative expenses. Of the …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-careOpinion 98-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-98-2Opinion 88-13
… MUNICIPAL LAW, §801(1) - Village mayor who is also an officer and stockholder of more than 5% of the outstanding … Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his … benefit as a result of that contract. In addition, an officer or employee is deemed to have an interest in a …
https://www.osc.ny.gov/legal-opinions/opinion-88-13DiNapoli and William Glasgall Op-Ed
… that the surge in federal spending in federal fiscal year 2020 meant that every state had a positive balance of … budget and conducting quarterly updates to its four-year financial plan, were implemented. This enhanced …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edOpinion 89-23
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Lease (to State agency at … a State agency, by lease or license, to utilize space in the village hall several times per month for nominal or no consideration. This is in reply to your letter asking whether a village may allow …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Opinion 89-46
… board member is a town office (Town Law, §271; 16 Opns St Comp, 1960, p 399). The qualifications for holding a town … he or she wished, could register as a voter (1987 Opns St Comp No. 87-32, p 51; see also 1985 Atty Gen [Inf Opns] … serve as a member of a town planning board (see 12 Opns St Comp, 1956, p 66). November 8, 1989 John LaPointe, Town …
https://www.osc.ny.gov/legal-opinions/opinion-89-46DiNapoli Releases Fiscal Stress Scores
A total of 20 local governments in New York State ended their fiscal year 2021 designated in some form of fiscal stress down from 30 a year ago State Comptroller Thomas P DiNapoli announced today
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresOversight of Juvenile Detention Facilities (Outside New York City)
… lacked support for a required assessment or documentation, 16 had assessments or documentation completed late, and nine …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityOversight of Juvenile Justice Facilities
… including those required to be done within the first week after admission – was completed. For example, we found …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesOpinion 95-26
… or attorney); (use of tax moneys to obtain storage space for records); (use of tax moneys to pay for improvement to fire department headquarters); (investment … If the Association does not have adequate storage capacity for the retention of necessary records relating to the care …
https://www.osc.ny.gov/legal-opinions/opinion-95-26Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… the District’s internal controls over financial operations for the period January 1, 2015 through September 8, 2016. … State, distinct and separate from the Town of Fishkill, in Dutchess County. The District is governed by an elected … reserve funds to fund operating expenses, which is not in compliance with the law. The Board has not adopted an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Village of Greene – Investment Program (2023M-112)
… Village earned approximately $5,800 from money on deposit in the Village’s checking and savings accounts, which had an …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Marathon Joint Fire District – Investment Program (2023M-76)
… pdf] Audit Objective Determine whether Marathon Joint Fire District (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Town of Danby – Town Clerk (2022M-08)
… and not deposited timely or intact and were not remitted to appropriate parties in a timely manner. Although the … they did not properly deposit and remit all collections to the appropriate parties in a timely and accurate manner. … Make intact and timely deposits. Secure collections prior to being deposited. Maintain all records, books and papers …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… and have not conducted periodic physical inventories in at least 10 years. As a result, officials lack assurance … was still active on the inventory list but was disposed of in October 2018. Key Recommendations Ensure BOCES’ asset … and assets are tagged and recorded prior to being placed in service. Conduct periodic physical inventories. BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mII.4 Overview – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the EXECUTE and EVALUATE phases of the financial cycle. Standards are established in the following categories: Minimum Financial Reporting … that permits the collection of information necessary in the preparation of annual and interim financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewOperational Advisory No. 28
… Subject : Guidance for Processing SFS Transactions in Production after Fiscal Year End (FYE) … Processes are Complete Guidance : When FYE processes for SFS are complete, SFS will send a communication to agencies … to the Production environment has been restored. The first priority for agencies once the system is available for use is …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeSecurity and UCS Days Worked Calculator
… to determine the total number of days worked the fiscal year (4/1-3/31). It is helpful when an employee does not work the entire year. Employees must work at least 100 days (120 days for UCS employees) each fiscal year to be eligible for a performance advance. Please refer …
https://www.osc.ny.gov/state-agencies/payroll/security-and-ucs-days-worked-calculatorBorrowing Against Your Contributions – Special 20- and 25-Year Plans
… and interest within five years. Loans are repaid through payroll deductions. You may borrow only once in any 90-day … least 2 percent of your earnings. Loans are repaid through payroll deductions. You may borrow only once in any 12-month …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsDiNapoli: Employer Contribution Rates Stable for State Fiscal Year 2019-2020
… Employer contribution rates for the state's pension system in State Fiscal Year 2019-20 will be in line with the previous year, with the Employees' … to 7 percent. The median assumed rate of return among public pension funds is 7.46 percent as of June 2018, …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-employer-contribution-rates-stable-state-fiscal-year-2019-2020