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City of Newburgh – Budget Review (B19-6-11)
… to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time that Chapter … of water rate increases. Budgeted overtime funding for police ($1.1 million) and firefighters ($800,000) is likely … expenses if these funds are used to pay underestimated police and overtime costs. Under the proposed 2020 budget, …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11City of Amsterdam – Budget Review (B23-5-4)
… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … The significant revenue and expenditure projections in the 2023-24 proposed budget are reasonable. However, we … City officials did not implement all recommendations in our previous budget review letter when preparing the …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4Medicaid Program – Claims Processing Activity October 1, 2020 Through March 31, 2021
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in … system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the 6-month period ended March 31, …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-claims-processing-activity-october-1-2020-through-march-31-2021City of Newburgh – Budget Review (B21-6-13)
… the general fund. The proposed budget does not include a tax overlay, which could potentially create a revenue shortfall in 2022. The proposed budget includes a tax levy of $23,023,561, which is $33,061 from exceeding the tax levy limit. Key Recommendations Develop a plan to …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13Review of the American Academy of Pediatrics
… Purpose The objective of our examination was to determine whether payments made to American Academy of Pediatrics, District II … accordance with the contracts. Background The Department’s Immunization Bureau receives grants from the Center for …
https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatricsMedicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… January 1, 2007 through June 8, 2011. Background The State's Medicaid program provides health insurance to … have special health care needs. For dental care, the State's Medicaid program requires care to conform to … The court ordered the dentist to make restitution to the State and could sentence the dentist to jail. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsOpinion 88-58
… 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-88-58Selected Wage Investigation Procedures (Follow-Up)
… amounts assessed in an effort to compensate workers for the delay in receiving wages owed and which may serve as … critical in promoting compliance and in recovering amounts for aggrieved workers. DOL reported collecting $21 million, … and recovered wages. During that audit, we found that, for 69 of the 150 cases in our sample (46%), investigators …
https://www.osc.ny.gov/state-agencies/audits/2024/02/16/selected-wage-investigation-procedures-followPinnacle Organization – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Oswego County. Pinnacle provides preschool special … 30, 2015, Pinnacle reported approximately $2.8 million in reimbursable costs on its CFRs for the two rate-based … fiscal years ended June 30, 2015, we identified $103,220 in ineligible costs that Pinnacle reported on its CFRs for …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/pinnacle-organization-compliance-reimbursable-cost-manualOpinion 2006-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … store that employs the board member as its manager. You state that the board member has no financial ownership … by article 18. We also note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Opinion 2001-8
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Opinion 89-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … program activities and training programs is eligible for State aid reimbursement when such coordination is …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Opinion 92-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … which take place on a regular basis during the summer. You state that the county fair is organized and held by an …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 88-34
… of Vehicle and Traffic Law, §1660, whether it be done by ordinance, order, rule or regulation, must be accomplished in … regulations pursuant to Vehicle and Traffic Law, §1640(a)(6), by order, rule or regulation, and that the procedure for … of the former Village Law (repealed L. 1972, ch. 892) by chapter 904 of the Laws of 1970. The purpose of the 1970 …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 90-22
… was not applicable to village water utilities (see also 16 NYCRR Part 91.1, which relates to consumer deposits on …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Opinion 88-61
… to those taxpayers who wait until the last minute to pay their taxes to do so by registered or certified mail, …
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 it was rendered. The opinion … course of action. June 24, 1988 Cornelius F. Healy Deputy State Comptroller … Whether it is legal for municipalities to …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 88-8
… of a corporation of which he or she is an officer, director or employee, or a stockholder (General Municipal … or material benefit as a result of the contract or is a director of the corporation (General Municipal Law, §800[3]). …
https://www.osc.ny.gov/legal-opinions/opinion-88-8SUNY Bulletin No. SU-225
… Purpose To explain the OSC and agency procedures for the use of the … 29th falls, the biweekly salary calculation is changed to calculate the biweekly payment based on 366 days in that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-225-leap-year-salary-calculation-fiscal-year-2015-16-suny-calMedicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance
… Program The Department of Health (Department) administers New York’s Medicaid program. Under the fee-for-service (FFS) …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-improper-fee-service-pharmacy-payments-recipients-third-party-health