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Opinion 88-52
… a sale of real property is a "contract" within the meaning of subdivision two of General Municipal Law, §800 …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 88-67
… This opinion represents the views of the Office of the State Comptroller at the time it was …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Medicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up)
To determine the extent of implementation of the four recommendations made in our initial audit report Medicaid Payments for Pharmacy Claims Joia Pharmacy and a Related Prescriber Report 2013S4
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriber-followCity of Olean – Budget Review (B18-1-1)
… Purpose of Budget Review The purpose of our budget review was to … accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1City of Lockport -- Budget Review (B18-1-10)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2019. Background Chapter 332 of the … appear reasonable. The City did not appropriate any fund balance as a financing source in the 2019 general, water, …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10Opinion 92-45
… that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition for services of … first aid squad) EMERGENCY RESCUE AND FIRST AID SQUADS -- Ambulance Service (no authority to impose fee for) -- Powers and Duties (imposition of fee for ambulance service) GENERAL MUNICIPAL LAW, §209-b(4): A fee …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Driver Responsibility Assessment Program
… due from violators and that it suspended the licenses, or the privilege to obtain a license, of drivers who did not … per year for three years on drivers convicted of alcohol- or drug-related traffic violations or who refuse a chemical test. The Law also mandates a fee of …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programMedicaid Program – Claims Processing Activity April 1, 2020 Through September 30, 2020
… improper Medicaid payments that require the Department’s prompt attention, as follows: $4.5 million was paid for an …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-claims-processing-activity-april-1-2020-through-september-30-2020City of Lockport - Budget Review (B19-1-7)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the … additional firefighters. Also, 36 City employees are retirement eligible and due buyouts totaling almost $1 …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7Parsons Child and Family Center – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and five years of age. Parsons is reimbursed for these services through rates …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/parsons-child-and-family-center-compliance-reimbursable-cost-manualCity of Newburgh – Budget Review (B19-6-11)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2020 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized by …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11City of Amsterdam – Budget Review (B23-5-4)
… report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed … Chapter 531 of the Laws of 2019 authorizes the City to issue debt not to exceed $8.3 million to liquidate the cumulative deficits …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4Medicaid Program – Claims Processing Activity October 1, 2020 Through March 31, 2021
… Objective To determine whether the Department of Health’s (Department) eMedNY system reasonably ensured … 313 million claims, resulting in payments to providers of more than $36 billion. The claims are processed and paid … for inpatient claims that were billed at a higher level of care than what was actually provided; $1.1 million was …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-claims-processing-activity-october-1-2020-through-march-31-2021City of Newburgh – Budget Review (B21-6-13)
… the significant revenue and expenditure projections in the City’s 2022 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13Review of the American Academy of Pediatrics
… under contracts C028275, C018189 and C022937, were bona fide and made in accordance with the contracts. Background …
https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatricsMedicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… 8, 2011. Background The State's Medicaid program provides health insurance to individuals who are economically disadvantaged and/or have special health care needs. For dental care, the State's Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsOpinion 88-58
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … if the obligations have a maturity of more than five years or not less than some other minimum period (see Local Finance … of probable usefulness of the improvement is equal to or more than such minimum period of maturity (General …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Selected Wage Investigation Procedures (Follow-Up)
… of the four recommendations included in our initial audit report, Selected Wage Investigation Procedures ( 2019-S-46 ). … The objective of our initial audit, issued on March 3, 2021, was to determine if DOL was following its wage … to address these issues. Key Finding DOL has made progress in addressing the issues we identified in the …
https://www.osc.ny.gov/state-agencies/audits/2024/02/16/selected-wage-investigation-procedures-followPinnacle Organization – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Pinnacle Organization (Pinnacle) on its Consolidated … with disabilities who are between three and five years of age. Pinnacle is managed by an eight-member Board of Trustees. Pinnacle is reimbursed …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/pinnacle-organization-compliance-reimbursable-cost-manualOpinion 2006-11
… and duties exception) GENERAL MUNICIPAL LAW §802(1)(b): When a town board member has an interest in town purchases … if the board member’s duties as an employee of the store do not include the procurement, preparation or performance of … voting, on matters pertaining to purchases from the store. You ask whether a salaried town board member would have a …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11