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Opinion 2002-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether a town board may expand the activities of a public dock district to include maintenance and …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… process for tapping permits. Periodically conduct energy price comparisons and seek competitive quotes to ensure that … the Town is purchasing needed electricity at the lowest price. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Opinion 93-7
… Lynd v Heffernan , 286 AD 597, 146 NYS2d 113 mot for lv to app granted 1 NY2d 641, mot to withdraw app granted 1 NY2d 919, 154 NYS2d 976). The primary rationale …
https://www.osc.ny.gov/legal-opinions/opinion-93-7State Agencies Bulletin No. 1362
… Maintenance Allowance. Affected Employees Employees in the Division of Military and Naval Affairs – BU47 who meet … Uniform Maintenance Allowance may be processed beginning in Administration Pay Period 19L, paychecks dated 12/31/14 Eligibility Criteria Employees in Bargaining Unit 47 on 10/01/14 are eligible to receive the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1362-2014-uniform-maintenance-allowance-employees-division-military-andPre-Audit - State Insurance Fund
… Program Legislative Session 2021-2022: Pre-Audit - State Insurance Fund – Vetoed on December 29, 2021 - Veto Memo … – Relates to the pre-audit of expenditures from the state insurance fund by the state comptroller. Memo Bill Text Status … Relates to the preaudit of expenditures from the state insurance fund by the state comptroller …
https://www.osc.ny.gov/legislation/pre-audit-state-insurance-fund-1Pre-Audit - State Insurance Fund
… the state insurance fund by the state comptroller. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/pre-audit-state-insurance-fundConcord Industrial Development Agency – Agency Management (2015M-61)
… Purpose of Audit The purpose of our audit was to review CIDA’s operations for the period January 1, 2012 through March 4, … The Board has not taken sufficient action to initiate new projects and encourage the creation or expansion of new …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementVillage of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… the Town of Ramapo in Rockland County and is governed by a three-member Board of Trustees. Its population is … receipts were not issued for all transactions, and the youth center does not have a cash drawer, safe or lockbox. … are secured until they are deposited. All claims should be audited before payment. …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Erie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… Properly monitor hours worked by PTEs . Two PTEs worked in excess of the total Board-authorized time and were therefore paid in excess of their Board-authorized salaries. Ensure …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollGlen Aubrey Fire Company – Board Oversight (2022M-139)
Determine whether the Glen Aubrey Fire Company, Inc. (Company) Board of Directors (Board) ensured compliance with fire protection contracts (contracts) and lease agreements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/glen-aubrey-fire-company-2022-139.pdfUtica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
Determine whether the Utica Harbor Point Development Corporation (Corporation) Board of Directors (Board) and officials established realistic budgets and adequately monitored financial activity.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/utica-harbor-point-2022-43.pdfCVS Health – Temporary Holding Account Rebate Revenue (2019-S-27) 90-Day Response
To determine if CVS Health remitted to the State Department of Civil Service all commercial drug rebate revenue attributable to eligible prescription drug...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s27-response.pdfWainscott Common School District - Claims Auditing (2018M-240)
Determine whether the Board of Education (Board) adequately audited claims before payment and ensured that each was approved, for appropriate purposes and adequ
https://www.osc.ny.gov/files/local-government/audits/pdf/wainscott-240.pdfApplication for Article 14B Disability Retirement (RS6408)
For NYSLRS county sheriffs, undersheriffs and certain deputy sheriffs whose employers elected coverage under Sections 555, 556, 557 and 558 of the Retirement &
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6408.pdfMedicaid Program - Overpayments for Therapy Services and Prescription Drugs Covered by Medicare (2016-S-73)
To determine if the Department of Health overpaid health care providers’ Medicaid claims for therapy services and prescription drugs that are covered by...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-16s73.pdf2026 Police and Fire Retirement System (PFRS) Final Rates
Contribution rates for participating employers of the Police and Fire Retirement System (PFRS) — fiscal year 2025, fiscal year 2026 and expected long-term rates.
https://www.osc.ny.gov/files/retirement/resources/pdf/rates-pfrs-2026.pdfCVS Health - Temporary Holding Account Rebate Revenue (2019-S-27)
To determine if CVS Health remitted to the State Department of Civil Service all commercial drug rebate revenue attributable to eligible prescription drug...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s27.pdfMedicaid Program: Overpayments for Therapy Services and Prescription Drugs Covered by Medicare (2016-S-73) 90-Day Response
To determine if the Department of Health overpaid health care providers’ Medicaid claims for therapy services and prescription drugs that are covered by...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-16s73-response.pdfOn-Time Performance (2015-S-56)
The objective of our audit was to determine whether Staten Island Railway trains run on time and OTP is reported accurately and completely.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15s56.pdfOMH Contract With Shorefront Mental Health Board - Compliance With Prevailing Wage Law (2013-S-62)
We audited the Office of Mental Health, South Beach Psychiatric Center’s contract with Shorefront Mental Health Board Inc. to determine whether its janitorial w
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s62.pdf