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January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… Issued To: County, City, Town and Village Chief Fiscal Officers, School District and BOCES Business Officials An expendable trust is a trust whose resources, both principal and earnings, may be expended for authorized purposes. A … Releases January 2001 Accounting Reporting of Expendable and Nonexpendable Trusts …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsImproper Managed Care Payments for Misclassified Patient Discharges (Follow-Up)
… included in our initial audit report, Improper Managed Care Payments for Misclassified Patient Discharges (Report … recipients receive their medical services through managed care, whereby the Department pays managed care organizations (MCOs) a monthly premium for each enrolled …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/improper-managed-care-payments-misclassified-patient-discharges-followImproper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit … for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Report … To assess the extent of implementation of the four recommendations …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/improper-medicaid-managed-care-payments-durable-medical-equipment-prosthetics-orthotics-andImproper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Follow-Up)
… Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Report 2021-S-20 ). About … Part D), FFS providers are required to coordinate benefits with the recipient’s TPHI for payment prior to billing … Office of the Medicaid Inspector General (OMIG) contracted with Gainwell Technologies (Gainwell) to identify and recover …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/improper-fee-service-pharmacy-payments-recipients-third-party-health-insurance-followOpinion 93-1
… This opinion represents the views of the Office of the State Comptroller at the time … in the office of the principal. You ask whether 17 Opns St Comp, 1961, p 240 still represents the views of this … of the county attorney (County Law, §502[5]). In 17 Opns St Comp, 1961, p 240, supra , we concluded that, because the …
https://www.osc.ny.gov/legal-opinions/opinion-93-1Opinion 92-48
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FUNDS -- Mandatory Reserve Fund (need to establish); (use of entire proceeds to retire debt even when part of … 1987 Opns St Comp No 8771 p 107 still represents the views of this Office in light of the subsequent amendment of 6l of …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 97 - 12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts (planning board secretary … Whether the recording secretary of a town planning board may be employed by a local …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 92-22
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … village the comptroller's private practice appears to have no relation to any action by or on behalf of the village. …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 92-2
… in the opinion. FIRE DISTRICTS -- Taxes (authority to use general fire district funds to pay amounts due under contract for hydrants serving a zone) FIRE HYDRANTS -- Fire Districts (authority to use general fire district funds to pay amounts due under … the permissible means of financing an expenditure to be made on behalf of a zone established within a fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Opinion 2001-5
… called to suppress. We also concluded, however, that the best course of action for fire district officials may be to …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Opinion 88-42
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by … Comp No. 79-131, unreported, which concerned a situation where a county distributed sales tax revenues to towns and … Concerning a situation where a county distributed sales tax revenues to towns and …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 89-29
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Sale (authority of village … A village may acquire a parcel of property to exchange for property owned by a federal agency and needed for village … property rather than an outright sale of its land. This is in reply to your letter in which you ask whether, in …
https://www.osc.ny.gov/legal-opinions/opinion-89-29CUNY Bulletin No. CU-120
… Notify affected employees. Questions Questions regarding this bulletin may be directed to the University Manager of … This bulletin explains the restructuring of PSC Union Dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-120-restructure-psc-union-dues-and-agency-shop-feeContract Advisory No. 21
… 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 Financial System (SFS), … in SFS and funds reserved (pre-encumbered) to be available for use via Purchase Order (PO). A list of contracts that …
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)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are … the City took appropriate action on our recommendations in the budget review letter issued in March 2015. Background The City of Olean, located in …
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)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt totaling $12,000,000 to liquidate the accumulated deficit in the City’s general, water, sewer and risk retention funds …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Opinion 95-21
… for) TOWN LAW, §206: A town board may, on its own motion, and must, upon the filing of a proper petition, … to consolidate several sewer districts on its own motion, or whether such a proceeding may be initiated only … Law, §206[3]). Accordingly, a town board may, on its own motion, and must, upon the filing of a proper petition, …
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 management … Background The District regulates the flow of the Hudson River and the Black River to reduce flooding caused by excess … To determine if the Hudson RiverBlack River Regulating Districts District financial management …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesFamily and Educational Consultants – Compliance With the Reimbursable Cost Manual
… costs reported by Family and Educational Consultants (FEC) on its Consolidated Fiscal Reports (CFR) were properly … Cost Manual (RCM). The audit covered expenses reported on FEC’s CFR for the fiscal year ended June 30, 2015 and certain expenses reported on FEC’s CFRs for the two fiscal years ended June 30, 2014. …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/family-and-educational-consultants-compliance-reimbursable-cost-manualCaton No. 1 Fire District – Financial Oversight (2013M-262)
… County in which it is located. The District is governed by an elected five-member Board of Fire Commissioners. The … The Board has not adopted an investment policy as required by law, has not developed a capital plan and has not updated … totaling approximately $8,700 were not approved by the Board. Key Recommendations Base annual budget …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262