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Under Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Follow-Up)
… Under Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Report … September 28, 2011, examined whether Medicaid payments to nursing homes were properly reduced by Medicaid recipients' …
https://www.osc.ny.gov/state-agencies/audits/2013/08/16/under-reporting-net-available-monthly-income-nursing-home-residents-causes-medicaidAlbany Leadership Charter High School for Girls – Professional Services (2013M-283)
… period July 1, 2011 through May 31, 2013. Background The Albany Leadership Charter High School For Girls, located in the City of Albany, Albany County, is governed by a Board of Trustees which … Albany Leadership Charter High School for Girls Professional …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mState Agencies Bulletin No. 1197
… interface file changes described in this Bulletin do NOT affect Vendors and/or Control Agencies (i.e. DCS, ERS, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1197-payroll-processing-calendar-schedule-ssn-decouplingTown of Cherry Valley – Budget Review (B25-4-7)
… an independent evaluation of the Town’s preliminary 2026 budget. Background Based on our review, we determined … revenues to fund recurring expenditures. Key Findings The 2026 preliminary budget includes an estimate for Health … could nearly deplete the Town’s general fund by the end of 2026. The 2026 preliminary budget includes a tax levy for the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7Livonia Central School District – Conflict of Interest (2024M-89)
… recruited by, and partnered with, a company he partially owned. District officials contracted with 18 of these …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89General Resources
… Department of State Rhode Island (RI) – Secretary of State South Carolina (SC) – Secretary of State South Dakota (SD) – Secretary of State Tennessee (TN) – …
https://www.osc.ny.gov/state-vendors/vendrep/general-resourcesNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… which was not provided for in his contract. The Board does not audit the claims nor do they receive an abstract of … limits. Develop a plan to budget for moneys needed that does not increase the tax levy to a rate that is higher than …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mAstor Services for Children & Families – Compliance With the Reimbursable Cost Manual
… of Interest State Education Department: Clinical Associates of the Finger Lakes - Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/astor-services-children-families-compliance-reimbursable-cost-manualXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… payments processed against the wrong purchase order when funds are still active. Paying against the wrong … correcting payments made against the wrong purchase order when the purchase order references a contract must also be … payments processed against the wrong purchase order when funds are still active …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderAccounts Payable Advisory No. 70
… code on their vouchers for overnight courier delivery. When multiple checks are overnighted to the same address, Key … facilities, OSC will issue an advisory notifying agencies when emergency check printing protocols will commence. Please …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventState Agencies Bulletin No. 1858
… uncashed as of March 26, 2021 will be stopped and the funds will be remitted to the NYS Office of Unclaimed Funds (OUF) in April of 2021. Effective Dates … to the OUF in April of 2021. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checksDiNapoli: Local Sales Tax Collections Grew in 2025
… totaled $24.4 billion in calendar year 2025, an increase of 4.5%, or $1 billion, from 2024, according to a report … average annual growth rate from the 2010 to 2019 period of recovery following the Great Recession and before the … policy changes at the federal level to affect every level of government funding, as well as the continued impact of …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-local-sales-tax-collections-grew-2025Opinion 2005-2
… that the members of the fire department or company, as the case may be, determine to be for the use and benefit of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 95-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … one-time maintenance fee in connection with operation of village-owned cemetery) VILLAGES -- Powers and Duties … Whether a village in connection with the operation of a villageowned cemetery may impose a onetime maintenance …
https://www.osc.ny.gov/legal-opinions/opinion-95-18County Medicaid Costs
… State legislative approval to increase their sales tax rates to 4 percent or more, and some dangerously close to … Legislature has recognized these growing pressures, and in 2004 enacted legislation that shifts costs associated with … Medicaid expenditures adjusted for certain State and Federal Medicaid assistance (such as State Overburden Aid). …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsOpinion 90-49
… superseded to the extent inconsistent with this opinion. You ask that we reconsider that portion of 1981 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-90-49CUNY Bulletin No. CU-412
… Specialist and Lead Theater Technician Effective Date(s) Increases may be submitted in Pay Period 15C (Institution), paychecks dated 10/21/10. The increase is effective 10/14/10. Background The increase is pursuant to the 2008-2011 Memorandum of Agreement between …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-412-2010-salary-increase-city-university-new-york-cunyDiNapoli: Tax Cap at Two Percent for 2019
… be capped at 2 percent for the 2019 fiscal year, according to State Comptroller Thomas P. DiNapoli. This figure affects … tax revenue, municipal budgets will still be vulnerable to rising fixed costs and potential federal funding cuts. … plans for next year." The tax cap, which first applied to local governments in 2012, limits tax levy increases to …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019City of Fulton – Fiscal Stress (2013M-310)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012, to May 31, 2013. Background The City of Fulton is located in Oswego County. The Common … Council is the legislative body responsible for managing City operations. The City’s budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Unified Court System Bulletin No. UCS-123
… Background Chapter 587 of the Laws of 2007 authorizes an $800 Bonus Payment to eligible employees. Effective Date(s) … 14, 2007 Eligibility Criteria The legislation provides an $800 Bonus Payment to be paid to employees who moved into an … End Date: Same as Earnings Begin Date Payment Amount: $800.00 Questions Questions regarding this Bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employees