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Opinion 88-34
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … manner as resolutions. Opn No. 74-1224 is superseded. You state that 21 Opns St Comp, 1965, p 532 and 1986 Atty Gen … subsequent publication are concerned " (emphasis supplied; NY Legis Ann. 1970, p 236). Although subsequent legislation …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 90-22
… To ensure adequate safeguards when investing such third party moneys, we have also stated that municipalities should … cost of services performed in investing moneys of a third party. Although we previously have concluded in the case of …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Opinion 89-52
… A county may establish the position of emergency medical services coordinator provided that the responsibilities of … the county may establish the position of emergency medical services coordinator …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Opinion 88-61
… TAX LAW, §925: A taxpayer may not satisfy the burden of proving timely payment by producing a certificate of mailing … we concluded that a taxpayer may satisfy the burden of proving timely payment by producing a receipt from a …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Opinion 88-74
… This opinion represents the views of the Office of the State Comptroller at the time … Under section 72, therefore, if an entity qualifies as a "monument association", a county, city, town or village …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 92-20
… (imposition of licensing fee) NOT-FOR-PROFIT CORPORATION LAW, §1409(k); TOWN LAW, §§136, 137: A town may not impose a licensing fee for … is organized and held by an agricultural corporation. Town Law, §136 provides that a town board may provide by ordinance …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 2001-8
… a scale of tax rates so that owners of multiple parcels are taxed at a lower rate. You ask whether a town may abolish … In the latter case, all fire protection contracts are immediately terminated upon the payment of any amounts … dissolved fire protection district. 2 Fire district taxes are assessed, levied and collected at the same time and in …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Payroll Improvement Project Bulletin No. PIP-012
… in the Sequence 1 row on Addl Pay. The Sequence 1 row will show the biweekly amount as the Earnings amount, v 9.2 will … Code and Effective Date as the Sequence 1 row, and will show the adjustment needed to pay the employee as the … in Job Data. The end date of the current pay period will show as the End Date. The Goal Balance on the Sequence 2 row …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-payMedicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance
… are appropriately recovered, prioritizing claims approaching the time limit for recovery. Assess the … to obtain appropriate recoveries, prioritizing claims approaching the time limit for recovery. Enhance monitoring …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-improper-fee-service-pharmacy-payments-recipients-third-party-healthSUNY Bulletin No. SU-225
… Affected Employees SUNY employees in salary Grade 980 with a Pay Basis Code of CAL and CYF Background In any fiscal year … to calculate the biweekly payment based on 366 days in that fiscal year. Since the fiscal year beginning 09/01/15 … Pay Period 12L is complete, OSC will automatically insert a row on the Job Data page effective 09/01/15 to change the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-225-leap-year-salary-calculation-fiscal-year-2015-16-suny-calOpinion 91-23
… itself, giving the language its natural and obvious meaning (McKinney's Statutes, §92). The literal meaning must yield, however, when necessary to give effect to …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Opinion 90-38
… buildings are occupied and are dependent upon the highway for access. We are in receipt of your letter concerning a town highway which has been designated and posted for this year as a seasonal limited use highway pursuant to … or commercial buildings dependent upon such highways for access" (Highway Law, §205-a[2]). Subdivision 4 of …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Opinion 89-14
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … 986(1) of the Real Property Tax Law which provides, in part, that: Every collecting officer shall deliver or upon … town, village or school district. We expressed the view in 1982 Opns St Comp No. 82-120, p 149 that since section …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Opinion 91-43
… asked us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You suggest that the two are … other than the town clerk. We did not suggest in 34 Opns St Comp, 1978, p 6, supra , however, that the statutory …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Area #12 – Information Technology Contingency Planning – Information Technology Governance
… Written IT Contingency Plan Because no computer system can be expected to operate perfectly at all times, … or malicious software, equipment destruction, inadvertent employee action or a natural disaster, such as a flood or … goal of IT contingency planning is to help enable an IT system and/or electronic data to be recovered as quickly and …
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)
… Purpose To determine the implementation status of the six … audit report on June 29, 2015. The audit objective was to determine whether the Department of Health (Department) had established adequate controls to prevent duplicate and excessive Medicaid payments to …
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
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … 2014, eMedNY processed about 164 million claims, resulting in payments to providers of about $25 billion. The claims are …
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)
… of Social Services or the NY State of Health (the State’s online health insurance marketplace). Multiple eligibility …
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
… payments to providers of more than $38 billion. The claims are processed and paid in weekly cycles, which averaged about …
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)
… Medicaid claims processing and payment system relies on eligibility and enrollment information, including the … Medicaid payments. We issued our initial audit report on July 29, 2019. The audit objective was to determine … whether improper Medicaid managed care premiums were paid on behalf of recipients with duplicate CINs. The audit …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/improper-managed-care-premium-payments-recipients-duplicate-client-identification-numbers