Search
Ramapo Catskill Library System – Procurement (2015M-84)
… Audit The purpose of our audit was to examine the Library System’s procurement processes for the period January 1, 2013 … December 5, 2014. Background The Ramapo Catskill Library System is a nonprofit cooperative public library system located in the Town of Wallkill, Orange County. The …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Town of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)
… procedures to provide guidance for employees when recording transactions. Key Recommendations Ensure that cash … employees to follow when collecting, handling and recording cash receipts. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360Unified Court System Bulletin No. UCS-95
… for payroll Deduction Code 300, MetLife Whole Life Insurance. Affected Employees Employees in Bargaining Unit SK … Unit SK to participate in a voluntary permanent life insurance program administered by MetLife. Effective Date(s) … for payroll Deduction Code 300 MetLife Whole Life Insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-95-change-eligibility-metlife-whole-life-insurance-certainTown of Eden - Real Property Tax Exemptions (2018M-231)
… Determine whether select real property tax exemptions are properly supported by adequate documentation. Key … Determine whether select real property tax exemptions are properly supported by adequate documentation …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Opinion 98-5
… 802, 803, 806: An elective county coroner, who is also a funeral director, generally, would not have a prohibited … You ask whether an elective county coroner, who is also a funeral director, would have a prohibited interest in a … payment is made to the coroner as a sole proprietor of a funeral business. A coroner also would be deemed to have an …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Opinion 93-27
… (superseding sales tax provisions) SALES TAX -- Use (for reduction of townwide taxes within town outside village area) MUNICIPAL HOME RULE LAW, … their shares of county sales tax in cash, the town may not use its share to reduce townwide taxes in the area of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Pension Payment Option Election – Divorce and Your Benefits
… pension. If the DRO does not explicitly state which party pays the additional cost of a pop-up option, it will be …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionMedicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program
… for people diagnosed with an opioid use disorder. New York State maintains a database to monitor prescription …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/medicaid-program-opioid-prescriptions-medicaid-recipients-opioid-treatment-programUnified Court System Bulletin No. UCS-171
… Purpose To provide payroll system users with information regarding the changes … To provide payroll system users with information regarding the changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-171-changes-position-management-update-incumbent-process-unifiedDiNapoli Audit Finds Problems with Arts Education in NYC Schools
… examined the arts education received by a random sample of 310 New York City students who attended 166 public high …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-problems-arts-education-nyc-schoolsMedicaid Program – Inappropriate Payments Related to Procedure Modifiers
… a modifier code on the claim to further describe the service(s) provided. Medicaid payments for surgical … related to the surgery, such as evaluation and management (E/M) services, are included in Medicaid’s payment for the …
https://www.osc.ny.gov/state-agencies/audits/2018/04/17/medicaid-program-inappropriate-payments-related-procedure-modifiersCUNY Bulletin No. CU-203
… Affected Employees CUNY Professional Staff employees in Bargaining Unit T8 Background The 2000 - 2002 Memorandum … New York and the Professional Staff Congress/CUNY contains a provision to pay appropriate compensation for Department … and twenty hours (120) constitutes the number of hours in one month used to determine the hourly rate. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-203-summer-payment-cuny-department-chairpersonsMedicaid Program – Oversight of Clinical Trials
… Objective To determine whether the Department of Health (DOH) has provided adequate oversight to ensure payments for services provided to Medicaid members … To determine whether the Department of Health has provided …
https://www.osc.ny.gov/state-agencies/audits/2026/06/04/medicaid-program-oversight-clinical-trialsOpinion 90-31
… which suggests an intent that the provisions of section 41 do not apply to the committee. Therefore, we believe General …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Opinion 93-3
… services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). Generally, professional services which fall within … to these services (see People ex rel. Smith , supra , 17 NY, at p 589; 1A Antieau, Municipal Corporation Law, §10.33). …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Opinion 94-28
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (authority to … seq.; GENERAL MUNICIPAL LAW, §99-d: Expenses incurred by a county for advance planning pursuant to General Municipal Law, §99-d may be paid, in the first instance, from the county's general fund. …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Opinion 2004-5
… of members of a volunteer fire company. The distribution and use of foreign fire insurance tax monies is governed by sections 9104 and 9105 of the Insurance Law, unless a special law enacted … and control of the fire department which, in the case of a village fire department, will generally be the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5State Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on Governor Hochul’s Executive Budget proposal: “The Executive Budget proposal put forth today by Governor … spending is projected to grow by 7.9%, which is above the rate of inflation. I’m particularly concerned about the …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetRural Roundtable
… Agriculture & Rural Communities A Profile of Agriculture in New York State (November 2024) …
https://www.osc.ny.gov/reports/rural-roundtableTotal Spending – 2023 Financial Condition Report
… is recorded on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service function and … paid for by borrowing $31 billion since 2019, including $5.4 billion in 2023. In 2023, State spending was $11,204 per …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spending