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South Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s cash … tuition basis. The District is governed by an elected Sole Trustee, an elected District Treasurer and an elected Tax … for the 2015-16 fiscal year were $427,903. Key Finding The Trustee and Treasurer ensured that disbursements were for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mWest Hempstead Water District – Life Insurance (2016M-393)
… is located in the Town of Hempstead in Nassau County and serves a portion of the Town. The District is governed by … In 2015, revenue totaled approximately $4.1 million and expenditures totaled approximately $3.5 million. Key … Key Recommendation Review the life insurance policies and consult with District counsel to take steps to ensure …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393Town of Stuyvesant – Procurement (2017M-54)
… The Town of Stuyvesant is located in Columbia County and is governed by an elected five-member Board of Trustees. … for its general fund totaled approximately $468,000 and highway fund totaled $486,000. Key Findings The procurement policy excludes professional services and does not require competitive methods to be used when …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54Cobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… cost of providing these services for the period September 1, 2014 through June 30, 2015. Background The … District, which operates four schools with approximately 1,800 students, is governed by an elected seven-member Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-educationArlington Central School District – Cooperative Services Computer Inventory (2015M-317)
… Purpose of Audit The purpose of our audit was to review the District’s controls over the … Arlington Central School District is located in the Towns of LaGrange, Pleasant Valley, Beekman and Union Vale and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventoryEast Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)
… Purpose of Audit The purpose of our review was to assess the District's progress as of January 2016 in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/21/east-ramapo-central-school-district-audit-follow-2013m-141-f-2011m-52-fOpinion 88-19
… §§64(8), 65(1), 90: A town may not institute a lawsuit for the benefit of residents who are opposed to the … group has requested the town board to hire an attorney for the purpose of commencing legal action to enjoin a private corporation from using property within the town for a landfill. You inquire whether town funds can be …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Opinion 2002-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. REFERENDUM -- Mandatory (content of proposition to establish a service award program for …
https://www.osc.ny.gov/legal-opinions/opinion-2002-1Opinion 2005-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to make cash reimbursement to firefighters for out-of-pocket expenses in operating their personal vehicles in …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 95-18
… with operation of village-owned cemetery) VILLAGE LAW, §§15-1502, 15-1506; MUNICIPAL HOME RULE LAW, §10(1)(ii)(e)(3): … fee to be paid at the time of purchase of each burial lot. Article 15 of the Village Law (§§15-1500 through 15-1508) … 1946, p 714). Accordingly, there is no authority under article 15 to impose a one-time maintenance fee. In addition …
https://www.osc.ny.gov/legal-opinions/opinion-95-18County Medicaid Costs
… Across the State, growing Medicaid costs continue to place significant pressure on local fiscal conditions. … already seeking or receiving State legislative approval to increase their sales tax rates to 4 percent or more, and some dangerously close to …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsState Agencies Bulletin No. 1627
… To provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the VDC two-year … new Tier 6 pension plan that included a Voluntary Defined Contribution Plan. ( Please refer to Bulletin 1256 ) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1627-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcState Agencies Bulletin No. 1539
… To provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the VDC two-year … new Tier 6 pension plan that included a Voluntary Defined Contribution Plan. ( Please refer to Bulletin 1256 ) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1539-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcState Agencies Bulletin No. 1076
… Purpose To provide payroll system users with information regarding the changes … e-mailed to the Position Management Mailbox. … To provide payroll system users with information regarding the changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1076-changes-position-management-update-incumbent-processMedicaid Program – Improper Episodic Payments to Home Health Providers
… Purpose To determine whether the Medicaid program made improper payments to Certified Home Health Agencies under the Episodic Payment …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersOpinion 93-19
… or statutory amendments that bear on the issues discussed in the opinion. COURTS -- Surrogate's Court (fees for … or for certified copies of orders of adoption. This is in reply to your correspondence in which you requested our opinion regarding whether a fee …
https://www.osc.ny.gov/legal-opinions/opinion-93-19XII.5.D Selecting the Appropriate Location – XII. Expenditures
… SECTION OVERVIEW AND POLICIES When processing payments to a vendor, agencies must select a vendor location. In the … agencies should not leave Location blank on submissions to SFS, as this is the same as relying on the default. See … Agencies can view a vendor’s payment method by navigating to the Location tab on the vendor record and selecting the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationState Agencies Bulletin No. 1886
… to provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look … new Tier 6 pension plan that included a Voluntary Defined Contribution Plan. ( Please refer to Payroll Bulletin 1256 . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1886-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcPublic Health – 2023 Financial Condition Report
… Total Medicaid Spending Reaches Record High of $92 billion, a 10 Percent Increase State Medicaid spending … impacted by federal restrictions on disenrollment during the COVID public health emergency. Federal restrictions … to more than $6.3 billion. In SFY 2022-23, federal funds covered 99 percent or nearly $6.3 billion in Essential …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthOpinion 90-49
… is entitled to the per day compensation in each particular case. 1981 Opns St Comp No. 81-179, p 191, is superseded to … to improvement district commissioners. The leading case in New York on the subject of prorating "per day" … upon the particular facts supporting the claim in each case and applying the standards discussed above, whether the …
https://www.osc.ny.gov/legal-opinions/opinion-90-49