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Rochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Rochester … services and Preschool Integrated Special Class services to 56 children with learning disabilities from ten school …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualMedicaid Claims Submitted by Accordis, Inc. on Behalf of the New York City Health and Hospitals Corporation
… To determine whether Accordis Inc. submitted appropriate Medicaid claims on behalf of the New York City Health and … eMedNY denies payment of many claims. Claims that are denied can be modified and resubmitted to eMedNY for payment. …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/medicaid-claims-submitted-accordis-inc-behalf-new-york-city-health-and-hospitalsDisposition of Farm Assets
… Purpose To determine whether the Department of Corrections and … of persons under community supervision (parole). Prior to the 2009-2010 fiscal year, the Department operated farms …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsOpinion 2010-3
… of fire company as part of "definite sum"); (not subject to referendum requirements) TOWN LAW § 184: A fire protection … district and an incorporated fire company is subject to a public hearing, but is not required or authorized to be subject to a referendum. The fire company's debt …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Opinion 88-43
… account, the county governing board is not obligated to replenish the sheriff's personnel account by appropriation … fund maintained by the county. This is in reply to your letter with respect to deputy sheriffs and county corrections officers who …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Amusement Park and Fair Ride Safety
… Purpose To determine if the Department of Labor (Department) is … period, 42 Department staff made over 4,800 site visits to conduct inspections of rides across the State. In 2013 …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyAccuracy of Reported Cost Savings
… Purpose To assess the accuracy of the Office of the Medicaid … of the Medicaid Inspector General's (OMIG) mission is to enhance the integrity of the New York State Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsSelected Financial Management Practices
… Purpose To determine whether the New York State Olympic Regional … (DEC). The Public Authorities Law requires ORDA to develop and implement a plan to maximize year-round …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesOpinion 2002-16
… opinion. CONSTITUTIONAL LAW -- Gifts and Loans (payments to not-for-profit corporation to publicize resources available in downtown area) MUNICIPAL … FUNDS -- Appropriations and Expenditures (expenditures to publicize resources available in downtown area); Publicity …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 99-10
… useful life" of energy facilities or equipment subject to an energy performance contract, for purposes of Energy … which the facilities or equipment are reasonably expected to be useful and is not necessarily equated to the period of probable usefulness prescribed in Local …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 2005-2
… §§9104, 9105: Foreign fire tax monies may not be expended to make cash reimbursement to firefighters for out-of-pocket expenses in operating their … department may expend foreign fire insurance tax monies to reimburse active members of the department for mileage …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 88-76
… (investment of) -- Taxes (applying private source moneys to reduce) EDUCATION LAW, §259(1); GENERAL MUNICIPAL LAW, … the investment of public moneys appropriated by a village to a village public library must be credited to the library fund and not to the village general fund. …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Village of Airmont – Claims Auditing (2024M-1)
… Airmont (Village) Board of Trustees (Board) audited claims to ensure they were appropriate, accurate and supported. Key … Findings The Board did not audit claims before payment to ensure that claims were for appropriate Village purposes, … overpayments, and claims with insufficient documentation to ensure they were appropriate. One member of the Village …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Dual Employment
… Purpose To determine whether Department of Corrections and Community … As of September 1, 2012, DOCCS had 29,796 employees. To ensure adequate staffing at its facilities, DOCCS …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Archived: Legislative Session 2023–2024
… of Sealed Records – S.9729 (Hoylman-Sigal) – Relates to the examination of certain sealed records by the New York … and Grants – S.9700 (Stavisky) – Authorizes the State to open 529 accounts to support scholarships and grant programs. Prohibits …
https://www.osc.ny.gov/legislation/archived-legislative-session-2023-2024Comptroller DiNapoli's Legislative Program
… and exempted contracts, which are otherwise subject to the approval of the State Comptroller. Signed by the … percent limit on the call premium that may be reserved to the state for the purposes of redeeming or refunding state … from the 202324 Session proposed by Comptroller DiNapoli to increase accountability and transparency in state and …
https://www.osc.ny.gov/legislationCity of Long Beach – Budget Review (B24-7-4)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City of Long Beach’s (City) proposed budget for the 202-25 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/long-beach-city-b24-7-4.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023 (2023-M-1)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23m1.pdfSewanhaka Central High School District - Information Technology Contingency Planning (2023M-12)
Determine whether Sewanhaka Central High School District (District) officials developed an information technology (IT) contingency plan to help secure and protect business office IT systems in the event of a disruption or disaster.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sewanhaka-central-high-school-district-2023-12.pdfIssue Brief: New York City Health + Hospitals
New York City Health + Hospitals (H+H) is the largest municipal public health system in the country and the City’s largest provider of care to Medicaid patients, mental health patients, and uninsured patients.
https://www.osc.ny.gov/files/reports/osdc/pdf/health-hospitals-issue-brief.pdf