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Cost-Saving Ideas: Legal Requirements
… of a local government to authorize the receipt of check images in lieu of cancelled checks. Banking Law Section 96-d … reserve fund for cities, counties, towns, villages, and sewer and water improvement districts, including voter …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsCity of Long Beach - Budget Review (B19-7-4)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … The purpose of our budget review was to determine whether the …
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4Medicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Follow-Up)
… May 29, 2013. Our initial audit determined the Department did not implement adequate controls to enforce APG policy and … year). Additionally, the audit determined the Department did not have controls in place to prevent duplicate claims …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessOpinion 91-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. FIRE COMPANY -- Membership (right to be member of more than one company) VOLUNTEER FIREFIGHTERS -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Opinion 90-38
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AND HIGHWAYS -- Seasonal Limited Use Highway (effect of subsequent construction of residence on) HIGHWAY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Opinion 89-14
… paying their taxes by mail who desire a tax receipt to include a self-addressed stamped envelope with their tax … shall deliver or upon request forward by mail a receipt to each person paying a tax... Subdivision (2) of section 986 … p 149 that since section 986(1) entitles a taxpayer to a tax receipt by mail when requested and since such …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Opinion 91-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. CLAIMS -- Audit (procedure in towns); (delegation of pre-audit functions) LOCAL LAWS -- Transfer of Function …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Medicaid Program – Medicaid Claims Processing Activity April 1, 2014 Through September 30, 2014
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … 2014 through September 30, 2014. Background The Department of Health (Department) administers the State’s Medicaid … 164 million claims, resulting in payments to providers of about $25 billion. The claims are processed and paid in …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-medicaid-claims-processing-activity-april-1-2014-through-september-30-2014Oversight of Transportation Services and Expenses (Follow-Up)
… Central Office. Its work requires a diverse fleet of both passenger (e.g., cars, SUVs, vans, pickup trucks) and large … 32 manage the repairs and procurement of parts for their facility or another facility for their assigned vehicles. Five facilities as well …
https://www.osc.ny.gov/state-agencies/audits/2024/07/31/oversight-transportation-services-and-expenses-followArea #12 – Information Technology Contingency Planning – Information Technology Governance
… are inevitable. A disruptive event could include a power outage, software failure caused by a virus or malicious software, equipment …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningImproper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up)
… of implementation of the ten recommendations included in our initial audit report, Improper Managed Care Premium … different CIN assigned to them during the time they are in receipt of benefits (herein referred to as “duplicate … 30, 2018. The initial audit identified over $102.1 million in improper managed care premium payments on behalf of 65,961 …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/improper-managed-care-premium-payments-recipients-duplicate-client-identification-numbersMedicaid Program – Claims Processing Activity April 1, 2021 Through September 30, 2021
… than $38 billion. The claims are processed and paid in weekly cycles, which averaged about 4.7 million claims and …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-claims-processing-activity-april-1-2021-through-september-30-2021Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Follow-Up)
… enrolled into Medicaid fee-for-service (FFS) or managed care. We issued our initial audit report on September 17, … million in improper premiums for inappropriate managed care enrollments of recipients concurrently enrolled in FFS foster care under different CINs; $12.7 million in improper premiums …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-involving-fee-service-claims-recipients-multiple-clientCity of Amsterdam – Budget Review (B20-5-8)
… deficits in the City’s general, transportation, sewer and recreation funds accumulated as of June 30, 2018. On June … for the transportation fund, $512,675 for the sewer fund and $763,844 for the recreation fund. Key Findings Based on … of our review, we found that certain significant revenue and expenditure projections in the 2020-21 adopted budget are …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8City of Long Beach – Budget Review (B21-7-6)
… Beach, located in Nassau County, has been authorized to issue debt not to exceed $12,000,000 to liquidate the … requires all municipalities that have been authorized to issue obligations to fund operating deficits to submit their … is structurally imbalanced because the City continues to issue debt to finance recurring operating expenditures. The …
https://www.osc.ny.gov/local-government/audits/city/2021/05/12/city-long-beach-budget-review-b21-7-6Controls Over Federally Funded Programs and Maximization of Federal Funding
… Objective To determine whether the Division of Housing and Community Renewal is obtaining federal … About the Program Homes and Community Renewal’s Division of Housing and Community Renewal (Division) administers the State’s WAP. The purpose of the program is to reduce energy and utility costs by …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/controls-over-federally-funded-programs-and-maximization-federal-fundingLow-Income Housing Trust Fund Program (Follow-Up)
… approvals. The initial audit also found that the Program did not consistently adhere to its own policies regarding the project award process. Moreover, the Program did not adequately document management decisions to award …
https://www.osc.ny.gov/state-agencies/audits/2020/04/02/low-income-housing-trust-fund-program-followOpinion 89-53
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES--Recipients (basis for allocation between or … among fire companies in a multi-company fire department) INSURANCE LAW, §§9104, 9105: Where foreign fire insurance tax moneys are distributed in accordance with …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Opinion 89-41
… requirement); (necessity of public hearing) GENERAL MUNICIPAL LAW, §216; TOWN LAW, §179: A mandatory referendum … firefighters of a fire district pursuant to General Municipal Law, Article 11-A. General Municipal Law, Article 11-A (§214 et seq , added by L 1988 ch …
https://www.osc.ny.gov/legal-opinions/opinion-89-41Opinion 2000-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and Ice Removal and Road Repair Reserve Fund (transfer of moneys from the highway fund to) -- Highway Fund (transfer …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5