Search
Opinion 92-2
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Taxes (authority to use … TOWN LAW, §176(12),(27): General fire district funds may not be used to pay amounts due under a contract for the use … . General Municipal Law, §9-a, authorizing municipalities, but not fire districts, to make inter-fund advances under …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Opinion 92-48
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Mandatory Reserve Fund … improvement or equipment, subject to the limitations in section 6-l as amended by 413 of the Laws of 1991. This … No. 87-71, p 107 still represents the views of this Office in light of the subsequent amendment of 6-l of the General …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 93-1
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTY ATTORNEY -- … or inability of his principal" (L 1859, ch 366, §2). On the issue of whether the deputy was entitled to the salary … of Erie County , 31 App Div 361, 53 NYS 156, revd on other grnds 157 NY 151, rearg den 158 NY 664). …
https://www.osc.ny.gov/legal-opinions/opinion-93-1Opinion 2001-5
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … of fire district property. A fire district, however, may not offer rewards in connection with other matters. 1982 Opns … of a fire district: [m]ay offer monetary rewards, in sums not to exceed one thousand dollars, to individuals for …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Opinion 89-43
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Treasurer (change from elective to appointive) TOWN LAW, §§174(2), 176(2-a): A fire district may change the office of fire district … an appointive office pursuant to the procedures set forth in Town Law, §176(2-a). This is in reply to your letter …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Opinion 88-73
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Reserve Fund … for improvement district) GENERAL MUNICIPAL LAW, §6-c(3)(a); TOWN LAW, §55-a: A town other than a suburban town may … reserve fund for improvement district purposes. This is in reply to your letter asking whether a town of the second …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 95-21
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Consolidation … -- one discretionary and one mandatory. The town board, in its discretion, "may" call a public hearing to consolidate … the town board "shall" call a public hearing ( id .). In either case, if the town board, after the public hearing, …
https://www.osc.ny.gov/legal-opinions/opinion-95-21IX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… (ESA) is a group of PeopleSoft modules that includes Project Costing, Grants Management, and Customer Contracts. … a non-onboarding agency’s Customer Contract/Grant Award, Project, and Activities have been established in SFS and Project Budgets are created, agencies are able to start …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesFinancial Management Practices
… management practices in the areas of revenue collection, payroll, procurement, asset and equipment management, cash … management practices in the areas of revenue collection payroll procur …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesOverpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up)
… extent of implementation of the three recommendations made in our audit report, Overpayments of Hospitals’ Claims for … which was issued on July 25, 2013, identified $7.8 million in Medicaid overpayments. The overpayments occurred primarily … Medicaid for higher (and more costly) levels of care when, in fact, patients received lower cost ALC. We recommended …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/overpayments-hospitals-claims-lengthy-acute-care-admissions-followMedicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … 1, 2014 through March 31, 2015. Background The Department of Health (Department) administers the State’s Medicaid … 264 million claims, resulting in payments to providers of about $28.5 billion. The claims are processed and paid in …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015Improper Medicaid Payments for Terminated Drugs (Follow-Up)
To assess the extent of implementation of the five recommendations included in our initial audit report Improper Medicaid Payments for Terminated Drugs Report 2019S45
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-terminated-drugs-followImproper Medicaid Payments for Childhood Vaccines (Follow-Up)
… in our initial audit report, Improper Medicaid Payments for Childhood Vaccines (Report 2017-S-41 ). About the Program The Vaccines for Children Program (VFC Program) is a federally funded … and are protected from a number of diseases. The Centers for Disease Control and Prevention (CDC) is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/improper-medicaid-payments-childhood-vaccines-followMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… of the manufacturer’s drugs. On a quarterly basis, states are required to send rebate invoices to each manufacturer for … rebate collection process. However, certain improvements are still needed. We identified uncollected drug rebates …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programFamily and Educational Consultants – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and five years of age. FEC is reimbursed for these services through rates … to FEC’s tuition reimbursement rates. Remind FEC officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/family-and-educational-consultants-compliance-reimbursable-cost-manualGovernment-Wide Financial Data – 2023 Financial Condition Report
… financial statements provide a long-term view of finances. They record revenues and expenses when the … (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataContract Advisory No. 21
… Updating and Pre-Encumbering Contracts Converted During the EE1 Upgrade to SFS 9.2 and Correcting Off-Contract Payments Guidance: The Office of the State Comptroller, in conjunction with the Statewide … Updating and PreEncumbering Contracts Converted During the EE1 Upgrade to SFS 92 and Correcting OffContract Payments …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015City of Troy – Budget Review (B5-14-23)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling … City of Troy Budget Review B51423 …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… Industrial Development Agency (ACIDA) was established in 1973 and is governed by a Board of Directors which comprises five members who are … of Aging and Veterans Affairs. There is no authority in General Municipal Law for an IDA to construct a building …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalSyracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… on total purchases of $54,940. The Director of Operations does not ensure all student information is recorded … accurately prior to billing their school districts, and does not verify the accuracy of the year-end reconciliation …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-and