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City of Olean – Budget Review (B18-1-1)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable, and whether the City took appropriate action on our recommendations in the …

https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1

Opinion 88-58

… for type of improvement) STREETS AND HIGHWAYS -- Highway Garage (referendum requirement) HIGHWAY LAW, §142(5); GENERAL MUNICIPAL LAW, §6-c(8): An …

https://www.osc.ny.gov/legal-opinions/opinion-88-58

Selected Wage Investigation Procedures (Follow-Up)

… Objective To determine the implementation status of the four … included in our initial audit report, Selected Wage Investigation Procedures ( 2019-S-46 ). About the Program The Department of Labor’s (DOL) Division of Labor Standards (Division) seeks to …

https://www.osc.ny.gov/state-agencies/audits/2024/02/16/selected-wage-investigation-procedures-follow

Review 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 (AAP) for various immunization … incurred in accordance with the work plans and were free of fraud, waste and abuse. Key Findings We found that …

https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatrics

City of Amsterdam – Budget Review (B23-5-4)

… an independent evaluation of the City’s proposed budget for 2023-24. Background Chapter 531 of the Laws of 2019 … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … 50 City employees. The City faces potential increased salary and wage costs when these agreements are settled. The …

https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4

Medicaid Program – Claims Processing Activity October 1, 2020 Through March 31, 2021

… Objective To determine whether the Department of Health’s (Department) eMedNY system … reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with … million was paid for inpatient claims that were billed at a higher level of care than what was actually provided; $1.1 …

https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-claims-processing-activity-october-1-2020-through-march-31-2021

City of Newburgh – Budget Review (B19-6-11)

… costs when its collective bargaining agreement (CBA) with the International Association of Fire Fighters, which …

https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11

Pinnacle Organization – Compliance With the Reimbursable Cost Manual

… in non-reimbursable compensation for Pinnacle employee lunch breaks and $1,121 in salary costs for a related-party …

https://www.osc.ny.gov/state-agencies/audits/2018/12/27/pinnacle-organization-compliance-reimbursable-cost-manual

City of Newburgh – Budget Review (B21-6-13)

… in the general fund as of December 31, 2010. During the time that Chapter 223 is in effect, the City’s proposed … use of approximately $7.3 million of fund balance to close gaps in the budget decreases the fund balance that is … when these agreements are settled. The proposed budget does not include a contingency appropriation in the general …

https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13

City of Lockport - Budget Review (B19-1-7)

… 31, 2013. The Act requires the City to submit to the State Comptroller each year, beginning January 1, 2015, and …

https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7

Parsons Child and Family Center – Compliance With the Reimbursable Cost Manual

… personal service costs, consisting of $11,674 in excessive salary and fringe benefit costs for certain employees, and … compensation that was greater than the allowed regional median salary. Key Recommendations To SED: Review the disallowances …

https://www.osc.ny.gov/state-agencies/audits/2020/04/24/parsons-child-and-family-center-compliance-reimbursable-cost-manual

Medicaid Program – Claims Processing Activity April 1, 2020 Through September 30, 2020

… Objective To determine whether the Department of Health’s (Department) eMedNY system … reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with … million was paid for inpatient claims that were billed at a higher level of care than what was actually provided; …

https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-claims-processing-activity-april-1-2020-through-september-30-2020

Opinion 92-20

… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of … Law, §10[1][ii][a][12], relative to a local government's authority to regulate or license occupations or businesses … debtor"), it may also mean property which is only in one's control (see, e.g., Wabash R. Co. v United States , 127 …

https://www.osc.ny.gov/legal-opinions/opinion-92-20

Opinion 2001-8

… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Establishment (within area of former fire … protection district to be dissolved (Town Law §185[4]; 9 Opns St Comp, 1953, p 219). Accordingly, pursuant to the … Opns St Comp No. 97-26, p 49; 1990 Opns St Comp No. 90-25, p 58; 1976 Opns St Comp No. 76-524, unreported; 6 Opns St …

https://www.osc.ny.gov/legal-opinions/opinion-2001-8

Opinion 88-34

… VEHICLE AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, §§130, 131, 133; VILLAGE LAW, §20-2002: Towns may enact traffic … prescribed for the adoption of ordinances by Town Law, §§130 and 133. Thus, we expressed the opinion that a public hearing was required pursuant to Town Law, §130 and that after adoption of the legislation, the text …

https://www.osc.ny.gov/legal-opinions/opinion-88-34

Opinion 89-52

… services within the county. 1987 Opns St Comp No. 87-55, p 83 is clarified. This is in reply to your letter concerning … corps within the county (1987 Opns St Comp No. 87-55, p 83). At issue in our earlier opinion was a proposal for the …

https://www.osc.ny.gov/legal-opinions/opinion-89-52

Opinion 90-22

… Systems (necessity to pay interest on consumer deposits) MUNICIPAL FUNDS -- Deposits and Investments (of consumer deposits for municipal water utility) PUBLIC SERVICE LAW, §§89- 1 , 117; GENERAL MUNICIPAL LAW, §11: A municipal water utility is not required …

https://www.osc.ny.gov/legal-opinions/opinion-90-22

Opinion 88-61

… Property Tax Law, §925 governs the payment of taxes by mail and provides, in pertinent part, that taxes paid by mail shall, upon delivery, be deemed to have been made on the … period, but the taxpayer produced a receipt for certified mail stamped with the date which was the last day for the …

https://www.osc.ny.gov/legal-opinions/opinion-88-61

Opinion 88-74

… This opinion represents the views of the Office of the State Comptroller at the time it was … Expenditures (contributions to private organizations -- veterans memorial committee) ARTS AND CULTURAL AFFAIRS LAW, §57.07; COUNTY LAW, §226; GENERAL MUNICIPAL LAW, …

https://www.osc.ny.gov/legal-opinions/opinion-88-74

Payroll Improvement Project Bulletin No. PIP-012

… Purpose The purpose of this bulletin is to provide details on changes to mid pay-period Additional Pay resulting from … 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 … amount and the Goal Amount, based on the employee’s work schedule in Job Data. The end date of the current pay period …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-pay