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Opinion 93-16
… VOLUNTEER FIREFIGHTERS -- Service Award Program (credit for activities performed by local government employees during … AND PHRASES -- "Regularly Assigned Work Periods" (meaning for purposes of General Municipal Law, §217[f]) GENERAL … may not earn credit under a service award program for responding to fire alarms during their "regularly …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 98-20
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads (qualification for appointment to) FIRE COMMISSIONERS -- Powers and Duties (establishment of … Whether a board of fire commissioners in its discretion may provide that … newlyappointed members not be immediately assigned to the fire police squad …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 2002-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … provisions; the making of employer contributions for retirement, social security, health insurance, workers' …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2003-5
… of duty, should be "read into" General Municipal Law §207-a, which, generally, provides for the payment of the full … to increase the scope of coverage to include section 207-a benefits. The Court noted that Retirement and Social … the two statutes, with payment by the municipality or fire district under General Municipal Law §207-a and payment by …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 2004-9
… State Office For the Aging to Counsel to the Governor, Re: S.7631-A/A.10572-A, June 25, 1992; Memorandum from Senator Larkin to the Governor, Re: S.5390, July 10, 1998). Nonetheless, although the primary …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Medicaid Program – Medicaid Drug Rebate Program Under Managed Care
… Purpose To determine whether the Department of Health (Department) has taken appropriate steps to maximize rebate collections on drugs dispensed to individuals enrolled in Medicaid managed care. The audit covered the period from October 1, 2011 to June 30, …
https://www.osc.ny.gov/state-agencies/audits/2015/02/18/medicaid-program-medicaid-drug-rebate-program-under-managed-careState Agencies Bulletin No. 2137
… and/or chartfield strings in PayServ may require updates for lapsing. Affected Employees: All agencies with … lapsing on the above date and will no longer be available for payroll charges. Effective Dates: Administration … will need to be completed before June 22, 2023, in order for them to be used in PayServ for the Administration check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2137-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 2030
… and/or chartfield strings in PayServ may require updates for lapsing. Affected Employees All agencies with … lapsing on the above date and will no longer be available for payroll charges. Effective Dates Administration paychecks … will need to be completed before June 23, 2022, in order for them to be used in PayServ for the Administration check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2030-updating-payserv-chartfield-strings-june-lapsing-eventsKortright Rural Fire District – Financial Activities (2022M-51)
… complete report - pdf] Audit Objective Determine whether the Kortright Rural Fire District (District) Board of Fire Commissioners (Board) established adequate controls … financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Watertown City School District – Procurement (2021M-176)
… School District (District) officials sought competition for the purchase of goods and services not subject to … the District’s procurement policy and seek competition for the purchase of goods and services not subject to … competitive bidding. Officials did not: Seek competition for the services procured from 13 professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176Hamilton Central School District – Procurement (2020M-168)
… District (District) officials sought competition for the purchase of goods and services not subject to competitive bidding. Key … District officials did not always seek competition for the purchase of goods and services not subject to competitive … School District District officials sought competition for the purchase of goods and services not subject to competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168State Agencies Bulletin No. 1838
… Purpose The purpose of this bulletin is to inform agencies that position pools … for payroll charges. Effective Date(s) Effective as of Institution pay checks dated July 2, 2020 and … that are affected by lapsing. A link will be posted on the PayServ Bulletin Board as well as the OSC website. See …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1838-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 2238
… All agencies with appropriations due to lapse on June 28, 2024, are affected. Background: Appropriations allocated to … Effective Dates: Administration paychecks dated July 3, 2024, and Institution paychecks dated July 11, 2024 OSC Actions: OSC has provided a spreadsheet of all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2238-updating-payserv-chartfield-strings-june-lapsing-eventsDownsville Central School District – Claims Auditing (2022M-134)
… complete report – pdf] Audit Objective Determine whether the Downsville Central School District (District) Board of Education (Board) and District officials ensured claims were properly audited before payment. Key Findings The Board and District officials did not always ensure claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134State Agencies Bulletin No. 2346
… All agencies with appropriations due to lapse on June 30, 2025 are affected. Background: Appropriations allocated to … Effective Dates: Administration paychecks dated July 2, 2025 and Institution paychecks dated July 10, 2025 OSC Actions: OSC has provided a spreadsheet of all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2346-updating-payserv-chartfield-strings-june-lapsing-eventsMerrick Union Free School District – Financial Management (2024M-64)
… report – pdf] Audit Objective Determine whether the Merrick Union Free School District (District) Board of … Determine whether the Merrick Union Free School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Freeport Union Free School District – Financial Management (2024M-49)
… and maintaining unreasonable reserve balances results in real property tax levies that are higher than needed to … District officials disagreed with certain findings in our report, but indicated they plan to initiate corrective … Appendix B includes our comments on certain issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Medicaid Program – Medicaid Claims Processing Activity April 1, 2018 Through September 30, 2018
… attention, as follows: $123.9 million in Medicaid managed care premiums was paid on behalf of 86,475 Medicaid … for inpatient claims that were billed at a higher level of care than what was actually provided; $1 million was paid for claims …
https://www.osc.ny.gov/state-agencies/audits/2019/07/10/medicaid-program-medicaid-claims-processing-activity-april-1-2018-through-september-30-2018Justice Center Audits
… S.5446 (Carlucci) - Authorizes certain reports relating to reportable incidents involving vulnerable persons to be made available to officers and employees of the state comptroller for the … Authorizes certain reports relating to reportable incidents involving vulnerable persons to be …
https://www.osc.ny.gov/legislation/justice-center-auditsLocal Government Ethics
… 2015-2016: A.7669 (Magnarelli) – Relates to conflicts of interest of municipal officers and employers; codes of ethics and boards of ethics; repealer. Memo Bill Text … Relates to conflicts of interest of municipal officers and employers codes of ethics and …
https://www.osc.ny.gov/legislation/local-government-ethics-0