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City of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… because IDA officials have not entered into any new agreements since the initial audit was completed. … The …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fIX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… was first enacted by Congress in 1984 and was intended to establish uniform audit requirements for Federal awards. … General, prescribe policies, procedures and guidelines to implement the provisions of the Act. In 1985, the OMB … Circular A-128, Audits of State and Local Governments to provide guidance to state and local governments in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984Opinion 93-6
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … or a "fire protection district", however, is a geographic area for which the town board is required to contract for … for the village to provide fire protection services to the area of the town outside the village. For the reasons …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Opinion 99-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to make nominal contribution to designated …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Opinion 93-27
… (superseding sales tax provisions) SALES TAX -- Use (for reduction of townwide taxes within town outside village … uses its share of the revenues to reduce taxes levied for part-town highway purposes. For purposes of this inquiry, we assume the town and all …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 98 - 22
… that bear on the issues discussed in the opinion. LOCAL LAWS -- Procedural Requirements (amendment of only by another local law) -- Publicity Fund (establishment of in village); … Opns St Comp, 1974, p 82; compare 30 Opns St Comp, 1974, p 22, discussing village board actions which may be taken by …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Opinion 92-55
… AND EMPLOYEES -- Powers and Duties (performing work for private water system) VILLAGES -- Powers and Duties (services for private water systems) VILLAGE LAW, §§1-102(2), 11-1120, … to perform testing of water within a private water system for purposes of maintaining the private system and to oversee …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 95-29
… DISTRICTS -- Dissolution (when assets are sold to a public authority) WATER DISTRICTS -- Dissolution (when assets are sold to a public authority) TOWN LAW, §§198(12), 202-c: The governing … all the property and facilities of the water district to a public authority and dissolve the district. Moneys received …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 2001-6
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … and refrigerator for fire department use) INSURANCE LAW §§9104, 9105: Unless otherwise provided by special act, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Emergency Service Communication Surcharges (2017-MS-4)
… NG911 capabilities such as sending text, picture and video messages to 911. 1 Voice over Internet protocol … …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Niagara Charter School – Student Enrollment and Billing (2013M-294)
… to examine the student enrollment and billing processes for the period July 1, 2012 through September 6, 2013. … of FTEs identified in our testing, it is unclear whether this amount owed to the School is entirely accurate. The … and reporting student data could be improved. Of the 22 students’ files sampled, the proof of residency on file …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294CUNY Bulletin No. CU-697
… Charitable Campaign deduction, the agency must insert a new row using the beginning date of the pay period in which …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-697-2021-cuny-charitable-campaignMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… 30, 2019. About the Program The Department administers New York’s Medicaid program. Many of the State’s Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansTown of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… Purpose of Audit The purpose of our audit was to examine the Town’s management of the Town Hall/highway garage capital project for the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230CUNY Bulletin No. CU-724
… Charitable Campaign deduction, the agency must insert a new row using the beginning date of the pay period in which …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-724-2022-cuny-charitable-campaignMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… manufacturers. The Department of Health (DOH) administers New York’s Medicaid program. Many of the State’s Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Medicaid Program Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage Report 2022S35
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planTown of Deerpark – Budget Review (B6-16-18)
… expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-deerpark-budget-review-b6-16-18Unified Court System Bulletin No. UCS-195
… upon an agreement between the Chief Administrative Judge and the Office of the State Comptroller, beginning in … paycheck of December. Since January 1, 2014 is a holiday and paychecks will be dated Tuesday, December 31, 2013, … pay periods ending with paychecks dated December 18, 2013, and will not be receiving a twenty-seventh (27) paycheck for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-195-end-calendar-year-2013-processing-judgesLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… Ronkonkoma Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9