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Opinion 92-2
… a zone); (authority to budget amounts due for preceding and current year under hydrant contract) TOWN LAW, … under a contract for both the preceding fiscal year and the current fiscal year. You ask about the permissible … payable on or before March 1 for the entire preceding year and the amount necessary to make the quarterly payments …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Opinion 2001-5
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (authority … TOWN LAW §176(31); GENERAL MUNICIPAL LAW §91(1): A fire district may offer a reward of up to $1,000 for … misdemeanors directly connected to vandalism or theft of fire district property. A fire district, however, may not …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Opinion 88-42
… of (adjustment by county of erroneous payments to other municipalities) MUNICIPAL CORPORATIONS -- Setoff (right of county to recoup erroneous sales tax allocations to other … to towns and villages in the county in a manner which did not comply with the provisions of Tax Law, §1262. …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 89-29
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Sale (authority of village to exchange … and conditions as shall be approved by such body, any real property owned by such... village ...; and any municipal corporation... may acquire or lease such real property as provided in this section. * * * [Emphasis …
https://www.osc.ny.gov/legal-opinions/opinion-89-29CUNY Bulletin No. CU-120
… members on the General Deduction Panel will be "Default to Deduction Table." Listed below are some examples of what … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-120-restructure-psc-union-dues-and-agency-shop-feeServices to Workers Under the Worker Adjustment and Retraining Notification Act (Follow-Up)
… to give early warning to employees—defined as at least 90 days' advance notice (Notice)—of a mass layoff, relocation, … the unresolved issues discussed in this follow-up within 30 days of the report’s issuance. …
https://www.osc.ny.gov/state-agencies/audits/2025/02/10/services-workers-under-worker-adjustment-and-retraining-notification-act-followMedicaid Program – Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance
… Objective To determine whether Medicaid overpayments for inpatient services on behalf of managed care recipients … pays managed care organizations (MCOs) a monthly premium for each enrolled recipient. In turn, the MCOs are required to pay for the services their recipients require, including …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/medicaid-program-recovering-managed-care-payments-inpatient-services-behalf-recipientsImproper Episodic Payments to Home Health Providers (Follow-Up)
… the implementation status of the two recommendations made in our initial audit report, Improper Episodic Payments to … for health care services provided to Medicaid recipients in the home. EPS is based on 60-day episodes of care. CHHAs … December 13, 2015. Our audit identified $16.6 million in improper Medicaid payments to 95 CHHAs. About 93 percent …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/improper-episodic-payments-home-health-providers-followContract Advisory No. 21
… Pre-Encumbering Contracts Converted During the EE1 Upgrade to SFS 9.2 and Correcting Off-Contract Payments Guidance: The … the Statewide Financial System (SFS), advises Agencies to complete the processes summarized below as soon as possible, and prior to upcoming Fiscal Year End. Update and Pre-Encumber …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015City of Olean – Budget Review (B1-16-2)
… review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2City of Long Beach – Budget Review (B7-16-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2016-17 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized … City of Long Beach Budget Review B7169 …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Opinion 95-21
… This opinion represents the views of the Office of the State Comptroller at the time it was …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Financial Management Practices
… Purpose To determine if the Hudson River-Black River Regulating District’s (District) financial … District regulates the flow of the Hudson River and the Black River to reduce flooding caused by excess run-off and …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesCaton No. 1 Fire District – Financial Oversight (2013M-262)
… of all the cash disbursements paid in 2012 disclosed that 10 totaling more than $31,000 did not include sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262East Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… Purpose of Audit The purpose of our audit was to examine internal controls over financial … The East Clinton Fire District is located in the Town of Clinton, in Dutchess County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsCity of Newburgh -- Budget Review (B18-6-12)
… Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of 2010 to issue … as of December 31, 2010. During the time that Chapter 223 is in effect, the City’s proposed annual budgets must be … costs. Include a tax overlay of $2,275,000 for to collect what is needed to fund operations. Review the adequacy of …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12City of Troy – Budget Review (B5-15-22)
… related to the sale of real property, franchise fees, sales tax and advanced life support charges which may not be … money for contingencies to provide adequate flexibility to pay for unanticipated costs. The City’s 2015 proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22City of Lockport -- Budget Review (B7-1-14)
… of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14Saratoga County – Financial Condition (2013M-235)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition … to May 31, 2013. Background Saratoga County covers an area of approximately 840 square miles and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235City of Long Beach – Budget Review (B18-7-5)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … our budget review issued in May 2017. Background The City of Long Beach, located in Nassau County, has been authorized … City of Long Beach Budget Review B1875 …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5