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Examination of Unemployment Insurance Benefits
… requests and payments DOL approved were appropriate and in accordance with applicable Federal and State laws and … including: (i) high risk payment requests DOL approved in 2015; and (ii) prior year payments related to those 2015 … duplicate payments; and (iii) out of country indicators in the claimants’ log file to the DOL payment file to …
https://www.osc.ny.gov/state-agencies/audits/2016/09/16/examination-unemployment-insurance-benefitsOversight of Telemental Health Services (Follow-Up)
… that makes use of two-way, real-time interactive audio and video equipment to provide and support mental health services …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followMedicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… to these dual-eligible recipients. Medicaid typically pays for cost-sharing liabilities, which include Medicare … for ambulance and psychology services, for which Medicaid pays 100 percent of the cost-sharing liability (inpatient … and it is similar to how New York Medicaid currently pays Medicare Part B cost-sharing. We project that, using …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claimsOpinion 96-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees … Corporation (MVAIC) represents an appellant on behalf of MVAIC, the exemption from fees granted by … is in reply to your correspondence requesting an opinion on the applicability of the fee provision of CPLR, §8022(b), …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Licensing and Monitoring of Proprietary Schools
… Objectives To determine whether the State Education Department’s (Department) Bureau of … technology, and English as a second language. The New York State Education Law (Law) requires all non-degree-granting … proprietary schools to be licensed by the State, unless they meet certain exemption criteria. Within …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsLow-Income Housing Trust Fund Program (Follow-Up)
… as a public benefit corporation in 1985 under Section 45-a of the Private Housing Finance Law, the Housing Trust Fund … development, revitalization, and preservation of low-income housing; the development and preservation of businesses; the creation of job opportunities; and the …
https://www.osc.ny.gov/state-agencies/audits/2020/04/02/low-income-housing-trust-fund-program-followOpinion 93-26
… that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Fees (authority to impose to offset ambulance district costs) AMBULANCE SERVICE -- Fees … Whether the district also may charge a fee to persons utilizing the services of the ambulance district …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Opinion 92-38
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. FIRE CHIEF -- Powers and Duties (continuation of service until new chief appointed) -- Vacancy (procedure … or the assistant chief would perform the functions of chief …
https://www.osc.ny.gov/legal-opinions/opinion-92-382013 Year End Report
… 2013 – the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund and the Fund for … from the Uninsured Employers Fund and the Special Fund for Disability Benefits. Payments from the Second Injury Fund are … were approved by the Board and submitted to our Office for final approval even though they: (i) were not properly …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportOpinion 91-22
… we have previously concluded that a fire police squad is intended to be a component of a fire department or fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-22DiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… under Public Law No: 119-21 at the beginning of July and how they may impact New Yorkers. While the bill made … under Public Law No 11921 at the beginning of July and how they may impact New Yorkers …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesOpinion 92-56
… (payment of flat monthly allowance for use of private automobile on official business) WORDS AND PHRASES -- "Terms … (as including payment of monthly allowance for use of automobile on official business) LAWS OF 1972, CHAPTER 791; … a flat monthly fee as an allowance for use of his or her automobile on official business as part of the terms and …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Opinion 2004-2
… gravel vendor) -- Purchase and Sales (purchase of gravel from vendor leasing real property from spouse of board member) GENERAL MUNICIPAL LAW §800(3): … in anticipation or as a direct consequence of the vendor's contract with the town, or (2) the rental payment required by …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2DiNapoli: SED Makes Progress on Implementation of Dignity for All Students Act
… to provide students in New York with a secure environment free from discrimination, harassment and bullying. Research …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-sed-makes-progress-implementation-dignity-all-students-actOpinion 88-10
… Shell Oil v Tax Commission , 91 AD2d 81, 458 NYS2d 938; Mobil Oil v Tully , 639 F2d 912, vacated on other grounds, … the contract and not by this Office. March 1, 1988 Charles E. Drake, Esq., County Attorney County of Hamilton …
https://www.osc.ny.gov/legal-opinions/opinion-88-10Opinion 88-22
… program established under the act and administered by the New York State Department of Environmental Conservation …
https://www.osc.ny.gov/legal-opinions/opinion-88-22West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… [read complete report – pdf] Audit Objective Did the West Sparta Independent Volunteer Fire Department Company … or implement compensating controls to safeguard funds, and review records and reports to detect discrepancies. The … The Board did not have the necessary information it needed to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyVillage of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… March 31, 2017. Background The Village of Massapequa Park is located in the Town of Oyster Bay in Nassau County … Village of Massapequa Park Claims Audit and Leave Accruals 2017M193 …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Opinion 88-40
… Article 5-G (§§119-m, et seq .). Under the agreement, a committee has been established and is responsible for … of the total cost. You have asked whether the joint youth committee established by the agreement must be composed of … participating municipalities. Therefore, the joint youth committee established by the municipal cooperation agreement …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Opinion 92-25
… that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties (riding on fire vehicles during emergency calls) TOWN LAW, §§176(11), 176-a: A board of fire commissioners may adopt regulations authorizing a fire … the provisions of section 17611 of the Town Law preclude a fire district commissioner who is not a member of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-25