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Gouverneur Central School District – Financial Management (2016M-351)
… in compliance with statutory limits. Consider requesting State Education Department approval to allocate indirect …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Liberty Central School District – Budget Review (B4-13-4)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Accounts Payable Advisory No. 32
… Payments Subject to Federal Reporting , OSC's Bureau of State Expenditures (BSE) will produce and send 1099 Forms to vendors using …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsAudit Committee Charter Guidance and Template
… board on the annual independent audit of the district’s records. Education Law also requires most school districts to …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateImproper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up)
… Program The Department of Health (Department) administers New York’s Medicaid program. Many of the State’s Medicaid recipients receive their services through …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/improper-medicaid-managed-care-payments-durable-medical-equipment-prosthetics-orthotics-andOpinion 93-29
… be resolved by the village. November 23, 1993 Dennis S. Cohen, Esq., Village Attorney Village of Avon … Whether a …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Opinion 2000-9
… bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers and Employees (compensation … payments) GENERAL MUNICIPAL LAW §858(7): An industrial development agency may not determine at the end of a year to …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Opinion 2002-13
… 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-2002-13Opinion 89-36
… requirements either to establish a capital reserve fund for a specific capital improvement or to expend moneys from a capital reserve fund established for a type of capital improvement for a specific improvement, where the authority to issue …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 2007-4
… amounts “ reserved for stated purposes pursuant to law ” and a “reasonable amount” of unappropriated, unreserved fund … revenues received in one fiscal year may be reserved and carried over into an ensuing fiscal year only “for stated … contains a series of provisions that authorizes villages and certain other local governments to establish reserve …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 90-34
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … moneys unless authorized by a special law enacted by the State Legislature. Finally, while emergency rescue and first …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 97-1
… in the opinion. PUBLIC HOUSING AUTHORITIES -- Powers and Duties (participation in county workers' compensation … which it is located, unless excluded by the county's rules and regulations. To the extent costs are apportioned to plan … providing for the experience rating, or the county's rules and regulations. You ask whether a village housing authority …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 96-3
… -- Engineering Services (environmental review by village trustee or firm of the trustee) -- Exceptions (competitive … trustee would have a prohibited interest in a contract for environmental review and planning services between the … the municipality he or she serves if he or she receives a direct or indirect pecuniary or material benefit "as the …
https://www.osc.ny.gov/legal-opinions/opinion-96-3Opinion 94-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … concerning a proposed lease of fire district property. You state that the fire district owns a vacant parcel of real …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Opinion 88-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … notes to the extent authorized by that statute. You state that a bank has offered to lend the county money …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Springbrook NY, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Springbrook NY, Inc. (Springbrook) on its Consolidated Fiscal Report … … To determine whether the costs reported by Springbrook NY Inc on its Consolidated Fiscal Report were properly …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/springbrook-ny-inc-compliance-reimbursable-cost-manualInappropriate Payments Related to Procedure Modifiers (Follow-Up)
… of the two recommendations made in our initial audit report, Inappropriate Payments Related to Procedure Modifiers … health care needs. Per State Medicaid policies, payment for a surgical procedure includes all services normally … (E/M) services, are included in Medicaid’s payment for the procedure. E/M services unrelated to the original …
https://www.osc.ny.gov/state-agencies/audits/2019/07/31/inappropriate-payments-related-procedure-modifiers-followEndwell Fire District – Controls Over Financial Operations (2013M-277)
… The Endwell Fire District is a district corporation of the State, distinct and separate from the Town of Union and the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Assessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… Purpose The purpose of this performance audit is to determine whether … responsibility of the Board is to ensure that employees who are unable to work due to injury or illness are … The Board is also responsible for tracking its costs to administer the Workers’ Compensation Program (Program) and …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… Board has not adopted a code of ethics or procurement and investment policies as required by General Municipal Law … authorized to deposit District funds due to the lack of an investment policy. The District has deposits and short-term …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financial