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Richland Fire District – Board Oversight (2016M-374)
… Richland Fire District is a district corporation of the State, distinct and separate from the Town of Richland in … of fire insurance policies written on property by out-of-state insurers. General fund budgeted appropriations for 2016 totaled $72,920. Key Findings The out-of-state insurance tax, known as foreign fire insurance money, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Town of Candor – Fund Balances (2014M-157)
… funded primarily with real property taxes, sales tax and State aid. The Town is governed by an elected Town Board …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Oversight of Nurse Licensing (Follow-Up)
… audit. Of the initial report’s three recommendations, all three were partially implemented. Key Recommendation …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followOpinion 98-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … had an interest during the fiscal year, exceeds $750. You state that the spouse of a newly-elected county supervisor is … No. 92-30, supra ). 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-98-6Opinion 96-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … library district created pursuant to a special act of the State Legislature may charge to the district a proportionate … library district is a "special district" (see 1995 Opns State Comp No. 95-15, p 31). The term "special district" is …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 94-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … has been named as one of the depositories for the IDA. You state that the individual in question owns less than 1% of … provisions. Finally, we note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-94-16Opinion 88-41
Whether the town may purchase instructional equipment to be used by a private nonprofit organization in presenting fire prevention programs to town residents
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 2005-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of unpaid ambulance fees) GENERAL MUNICIPAL LAW §122-b; STATE CONSTITUTION, ARTICLE VIII, §1: Towns may fix fees for … in the contract, we note that article VIII, §1 of the State Constitution prohibits gifts and loans of monies by …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Excessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Follow-Up)
… this amount occurred because the Department did not ensure New York’s regulatory structure has kept pace with other states’ …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/excessive-medicaid-payments-services-recipients-receiving-medicare-benefits-followMedicaid Program – Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care
… Purpose To determine whether Medicaid made improper fee-for-service … Medicaid provides a wide range of medical services to those who are economically disadvantaged and/or have …
https://www.osc.ny.gov/state-agencies/audits/2015/01/05/medicaid-program-improper-fee-service-payments-pharmacy-services-covered-managed-careOversight of Chemical Dependence Residential Services (Follow-Up)
… and recovery programs providing services for over 680,000 New Yorkers each year, including inpatient and residential …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followMaximizing Drug Rebates for Health and Recovery Plans (Follow-Up)
… initial audit report, Maximizing Drug Rebates for Health and Recovery Plans (Report 2017-S-61 ). About the Program … behavioral health needs began to be enrolled into Health and Recovery Plans (HARPs). HARPs are a type of managed care … recipients age 21 or older with serious mental illness and/or substance use disorders. We issued our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/maximizing-drug-rebates-health-and-recovery-plans-followMedicaid Program – Cost of Pharmacy Services Under Managed Care
… Objective To determine whether the Department of Health (Department) obtained Medicaid pharmacy services … care organizations (MCOs), which arrange for the provision of pharmacy services for Medicaid recipients and payments to … Under FFS Medicaid, the Department has taken a number of actions to help ensure pharmacy services are provided in …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-cost-pharmacy-services-under-managed-careImproper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up)
… the Program The Department of Health (DOH) administers New York’s Medicaid program. The Medicaid program reimburses …
https://www.osc.ny.gov/state-agencies/audits/2025/03/12/improper-medicaid-payments-outpatient-services-billed-inpatient-claims-followOpinion 93-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … A "general law" is defined, in pertinent part, as a state statute which in terms and in effect applies alike to …
https://www.osc.ny.gov/legal-opinions/opinion-93-10Opinion 2004-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of the Insurance Law, unless a special law enacted by the State Legislature provides otherwise. 1 In general, these …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 2006-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … property and facilities, is subject to referendum. You state that the town is proposing to transfer assets of a town …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Opinion 2005-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of the Insurance Law, unless a special law enacted by the State Legislature provides otherwise. 1 In general, these …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 89-9
… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Compensation of Employees (disposition of unclaimed paycheck of deceased employee) PUBLIC OFFICERS AND … owed to a decedent without administration. Under this statute, "debt" is defined to include "... earnings, wages, …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Opinion 89-61
… VILLAGE JUSTICE -- Abolition (effect of) MUNICIPAL FUNDS -- Part-Town charges (salaries of town officers) TOWN …
https://www.osc.ny.gov/legal-opinions/opinion-89-61